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    November 6, 2026   Case Laws Customs
    Inland gold seizures require evidence of smuggling when local purchase records establish procurement, while cash confiscation requires a smuggling lin...
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    November 6, 2026   Case Laws VAT / Sales Tax
    Sales tax surcharge calculated on tax payable remains a turnover-based levy, not a tax on tax or dealer income.
    November 6, 2026   Case Laws VAT / Sales Tax
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    November 6, 2026   Case Laws Indian Laws
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    Assessment years for electricity regulator's income-tax notification are corrected in English, while the Hindi version remains unchanged.
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    November 5, 2026   Circulars IBC
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    November 5, 2026   Case Laws GST
    Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
    November 5, 2026   Case Laws GST
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November 6, 2026   Case Laws Customs
Inland gold seizures require evidence of smuggling when local purchase records establish procurement, while cash confiscation requires a smuggling link.
November 6, 2026   Case Laws IBC
Below-threshold operational debts cannot be pursued through intervention in another creditor's settlement-based insolvency withdrawal proceedings.
November 6, 2026   Case Laws IBC
Pre-admission document requests in financial creditor insolvency proceedings risk a roving enquiry, while necessary production remains available.
November 6, 2026   Case Laws FEMA
Non-resident rights subscriptions require compliant existing shareholdings, while penalty proportionality depends on the circumstances of the transaction.
November 6, 2026   Case Laws Money Laundering
Bank balance attachment can rest on evidence of proceeds of crime and intended payment, not initial suspicion alone.
November 6, 2026   Case Laws Service Tax
Construction consultancy meeting competing service descriptions follows the earlier classification entry when specificity and essential character cannot resolve classification.
November 6, 2026   Case Laws Service Tax
Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service.
November 6, 2026   Case Laws VAT / Sales Tax
Sales tax surcharge calculated on tax payable remains a turnover-based levy, not a tax on tax or dealer income.
November 6, 2026   Case Laws VAT / Sales Tax
Electricity equipment use rights attract VAT on service line and development charges despite retained licensee ownership and control.
November 6, 2026   Case Laws VAT / Sales Tax
Disciplinary scrutiny of tax rectification powers can proceed despite good faith claims and absence of a departmental appeal.
November 6, 2026   Case Laws Indian Laws
Cross-state loan agreements require completed execution and a real territorial nexus to determine which stamp law applies.
November 5, 2026   Notifications Income Tax
Assessment years for electricity regulator's income-tax notification are corrected in English, while the Hindi version remains unchanged.
November 5, 2026   Notifications SEZ
Drawback claims on SEZ bills of export go to the specified officer, with disclaimers enabling domestic suppliers to claim benefits.
November 5, 2026   Notifications FEMA
Service export declarations and import reporting depend on resident individual status and specified thresholds under foreign exchange regulations.
November 5, 2026   Circulars DGFT
Quality complaints and trade disputes require accessible portal updates on action taken and status until resolution or final disposal.
November 5, 2026   Circulars SEBI
Digital onboarding for overseas individual investors permits remote KYC from FATF-compliant countries while preserving verification and audit safeguards.
November 5, 2026   Circulars IBC
Real estate insolvency compliance requires access to regulatory records, prominent site disclosures and continued adherence to property law during resolution.
November 5, 2026   Case Laws GST
Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
November 5, 2026   Case Laws GST
GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.
November 5, 2026   Case Laws GST
Stock confiscation requires proof of intent to evade tax; statutory interpretation disputes fall outside departmental appeal limits.

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Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw...

E-Rickshaw Tyres Classified Under GST Heading 4013; Subject to 28% Tax, Unlike Powered Cycle Rickshaw Tyres.

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GST June 9, 2018 Case Laws AAR
Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract 28% GST as on date.
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Acts Income Tax
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