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    April 21, 2026   Case Laws Customs
    Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
    April 21, 2026   Case Laws Customs
    Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
    April 21, 2026   Case Laws Customs
    Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
    April 21, 2026   Case Laws Customs
    Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
    April 21, 2026   Case Laws Customs
    Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
    April 21, 2026   Case Laws Customs
    Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
    April 21, 2026   Case Laws IBC
    Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
    April 20, 2026   Notifications SEBI
    REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
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    April 20, 2026   Notifications Customs
    Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
    April 20, 2026   Circulars DGFT
    Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
    April 20, 2026   Circulars Customs
    Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
    April 20, 2026   Circulars Customs
    Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
    April 20, 2026   Case Laws GST
    Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
    April 20, 2026   Case Laws GST
    Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
    April 20, 2026   Case Laws GST
    Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
    April 20, 2026   Case Laws GST
    Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
    April 20, 2026   Case Laws GST
    GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
    April 20, 2026   Case Laws GST
    Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
    April 20, 2026   Case Laws GST
    GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.
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April 21, 2026   Case Laws Customs
Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
April 21, 2026   Case Laws Customs
Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
April 21, 2026   Case Laws Customs
Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
April 21, 2026   Case Laws Customs
Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
April 21, 2026   Case Laws Customs
Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
April 21, 2026   Case Laws Customs
Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
April 21, 2026   Case Laws IBC
Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
April 20, 2026   Notifications SEBI
REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
April 20, 2026   Notifications SEBI
Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
April 20, 2026   Notifications Customs
Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
April 20, 2026   Circulars DGFT
Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
April 20, 2026   Circulars Customs
Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
April 20, 2026   Circulars Customs
Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
April 20, 2026   Case Laws GST
Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
April 20, 2026   Case Laws GST
Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
April 20, 2026   Case Laws GST
Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
April 20, 2026   Case Laws GST
Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud evidence.
April 20, 2026   Case Laws GST
GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
April 20, 2026   Case Laws GST
Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
April 20, 2026   Case Laws GST
GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.

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Central Excise

Classification of NIDO Nutritious Milk for growing kids -...

NIDO Nutritious Milk with 0.03% flavoring retains its essential nature; classified under Tariff Heading 0404 90 00.

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Central Excise May 10, 2017 Case Laws AT
Classification of NIDO Nutritious Milk for growing kids - flavouring agent of 0.03% of the total composition is added, which does not change the basic characteristic of the product and the product remains a nutritious milk drink only. - to be classified the Tariff Heading 0404 90 00 - AT
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Acts Income Tax
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