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    May 27, 2026   Case Laws Service Tax
    Substantial question of law saves departmental appeal; Barauni terminal facility treated as independent storage and warehousing service.
    May 27, 2026   Case Laws Indian Laws
    Industrial policy electricity concession limited to new units; retrospective clarification excluded expanded existing enterprises from Clause 16(a).
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    May 26, 2026   Case Laws GST
    Statutory appellate remedy preserved after portal glitch, with fresh filing permitted and delay condoned
    May 26, 2026   Case Laws GST
    Absence of Document Identification Number invalidates assessment order; delayed writ entertained subject to partial tax deposit.
    May 26, 2026   Case Laws GST
    Mandatory pre-show cause intimation under Rule 142(1)(A) is required; non-compliance vitiates the assessment order.
    May 26, 2026   Case Laws GST
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    May 26, 2026   Case Laws GST
    Composite tax assessment orders covering multiple financial years are invalid; separate year-wise proceedings are required.
    May 26, 2026   Case Laws Income Tax
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    May 26, 2026   Case Laws Income Tax
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May 27, 2026   Case Laws Service Tax
Substantial question of law saves departmental appeal; Barauni terminal facility treated as independent storage and warehousing service.
May 27, 2026   Case Laws Indian Laws
Industrial policy electricity concession limited to new units; retrospective clarification excluded expanded existing enterprises from Clause 16(a).
May 27, 2026   Case Laws Indian Laws
Power of attorney complaint in cheque dishonour case upheld; no failure of justice shown, but sentence was reduced.
May 26, 2026   Circulars Customs
Case briefing and file management instructions issued to ensure effective Supreme Court matter handling and ASG support.
May 26, 2026   Circulars GST - States
GST appellate filing procedure tightened with committee review, authorization steps, and online defect-cure timelines for departmental cases.
May 26, 2026   Case Laws GST
Transit State GST powers allow inspection only; detention and penalty cannot be imposed without tax incidence or local supply.
May 26, 2026   Case Laws GST
Parallel GST proceedings barred when Central and State authorities overlap on the same contravention; only one may proceed.
May 26, 2026   Case Laws GST
GST prosecution without prior assessment not barred; bail granted on completed investigation and documentary evidence.
May 26, 2026   Case Laws GST
Advance ruling appeals: court treats 90-day limit as directory and rejects limitation, locus, and filing objections
May 26, 2026   Case Laws GST
Regular bail in GST fake-input-tax-credit prosecution granted after completion of investigation and prolonged custody.
May 26, 2026   Case Laws GST
Confiscation jurisdiction fails where tax liability is undetermined and the show cause notice is issued without lawful authority.
May 26, 2026   Case Laws GST
Statutory appellate remedy preserved after portal glitch, with fresh filing permitted and delay condoned
May 26, 2026   Case Laws GST
Absence of Document Identification Number invalidates assessment order; delayed writ entertained subject to partial tax deposit.
May 26, 2026   Case Laws GST
Mandatory pre-show cause intimation under Rule 142(1)(A) is required; non-compliance vitiates the assessment order.
May 26, 2026   Case Laws GST
GST recovery and appellate delay: failure to consider Section 14 exclusion vitiated dismissal, and pre-deposit stayed recovery.
May 26, 2026   Case Laws GST
Judicial review of arrest under special statutes is limited to compliance with safeguards, not sufficiency of evidence.
May 26, 2026   Case Laws GST
Composite tax assessment orders covering multiple financial years are invalid; separate year-wise proceedings are required.
May 26, 2026   Case Laws Income Tax
Vicarious liability of directors under tax offence provisions: discharge set aside where common finding on day-to-day control failed.
May 26, 2026   Case Laws Income Tax
Search reassessment limits and post-search procedure restrict reopening, with liability cessation addition deleted
May 26, 2026   Case Laws Income Tax
Inadmissible electronic evidence and loan transaction exclusion defeated penalty under cash receipt restrictions.

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Customs

Exemptions in respect of gold and silver imported under...

Gold and Silver Imports Under FTP Schemes Get Exemptions in Amended Customs Notification.

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Customs December 11, 2017 Notifications
Exemptions in respect of gold and silver imported under specified FTP schemes - See Notification as amended
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Acts Income Tax
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