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    July 29, 2026   Case Laws Customs
    Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.
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    July 28, 2026   Case Laws GST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case Laws GST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case Laws GST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outco...
    July 28, 2026   Case Laws GST
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    July 28, 2026   Case Laws GST
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July 29, 2026   Case Laws Customs
Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.
July 29, 2026   Case Laws Customs
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technical evidence.
July 29, 2026   Case Laws Companies Law
Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.
July 29, 2026   Case Laws IBC
Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
July 29, 2026   Case Laws IBC
Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.
July 29, 2026   Case Laws Service Tax
Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
July 29, 2026   Case Laws Indian Laws
Statutory limits on Facilitation Council membership can render an arbitral award void and permit exceptional writ review.
July 29, 2026   Case Laws Indian Laws
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offences.
July 28, 2026   Notifications SEZ
SEZ area de-notification reduces the notified Information Technology zone at Pallipuram, leaving a revised notified area.
July 28, 2026   Notifications SEZ
SEZ de-notification rescinds the IT and IT-enabled services zone notification while preserving prior actions and omissions.
July 28, 2026   Notifications Income Tax
Form ITR-BN governs block-period returns after covered searches, requiring prescribed verification and treatment of provisional income.
July 28, 2026   Circulars Customs
Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.
July 28, 2026   Case Laws GST
Independent application of mind in show cause notices required quashing AI-generated notice and consequential proceedings.
July 28, 2026   Case Laws GST
Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
July 28, 2026   Case Laws GST
Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
July 28, 2026   Case Laws GST
Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
July 28, 2026   Case Laws GST
Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outcome.
July 28, 2026   Case Laws GST
Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
July 28, 2026   Case Laws GST
Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
July 28, 2026   Case Laws GST
GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.

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Customs

Drawing of samples for the purpose of grant of drawback -...

Senior Customs Officers to Decide on Sample Collection for Export Consignment Assessment and Drawback Eligibility.

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Customs November 30, 2017 Circulars
Drawing of samples for the purpose of grant of drawback - Wherever export consignments are selected for assessment or examination, the officer of Customs not below the rank of Assistant or Deputy Commissioner of Customs would determine the need to draw sample on merits of each case.
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Acts Income Tax
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