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April 13, 2026   Circulars Customs
International transhipment relief for FCL and LCL cargo expands port-to-port movement and streamlines customs handling during route disruption.
April 13, 2026   Case Laws IBC
Section 7 admission and financial viability: arbitral award did not bar CIRP where admitted debt remained substantially higher.
April 13, 2026   Case Laws GST
Rule 86A cannot create a negative Electronic Credit Ledger balance; excess blocking is unlawful, though preventive action needs no prior notice.
April 13, 2026   Case Laws Money Laundering
PMLA attachment and retention upheld on valid Bench composition, limitation exclusion, and prima facie proceeds of crime findings
April 13, 2026   Case Laws GST
GST registration restoration permitted after non-filing, where taxpayer clears pending returns and statutory dues
April 13, 2026   Case Laws GST
Parallel GST proceedings barred on same subject matter, but summons alone do not start adjudicatory action.
April 13, 2026   Case Laws GST
Speedy trial and documentary evidence justified regular bail in a GST prosecution with prolonged custody.
April 13, 2026   Case Laws GST
Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
April 13, 2026   Case Laws GST
Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
April 13, 2026   Case Laws GST
Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
April 13, 2026   Case Laws GST
ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
April 13, 2026   Case Laws GST
Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
April 13, 2026   Case Laws Income Tax
Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
April 13, 2026   Case Laws Income Tax
Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
April 13, 2026   Case Laws Income Tax
Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
April 13, 2026   Case Laws Income Tax
Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
April 13, 2026   Case Laws Income Tax
Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
April 13, 2026   Case Laws Money Laundering
Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
April 13, 2026   Case Laws Indian Laws
Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
April 13, 2026   Case Laws Income Tax
Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.

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Service Tax

The question of a reverse levy of tax on the recipient of the...

Reverse Tax Levy u/s 66A Only Applies to Taxable Services; Royalty Demand Unjustified Without Valid Tax Basis.

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Service Tax June 23, 2018 Case Laws AT
The question of a reverse levy of tax on the recipient of the service under section 66A of the Finance Act, 1994 would arise only if the service itself is taxable and, in the absence of any reason to subject the said royalty to tax, the demand under section 66A would not survive.
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Acts Income Tax
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