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    August 8, 2026   Case Laws Income Tax
    Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
    August 8, 2026   Case Laws Customs
    Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
    August 8, 2026   Case Laws Income Tax
    Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
    August 8, 2026   Case Laws Income Tax
    Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
    August 8, 2026   Case Laws Customs
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    August 8, 2026   Case Laws Customs
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    August 8, 2026   Case Laws Customs
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    Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
    August 8, 2026   Case Laws Customs
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    August 8, 2026   Case Laws Customs
    Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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    Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
    August 8, 2026   Case Laws Companies Law
    Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains r...
    August 8, 2026   Case Laws IBC
    Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
    August 8, 2026   Case Laws IBC
    Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
    August 8, 2026   Case Laws Money Laundering
    Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
    August 8, 2026   Case Laws Service Tax
    Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
    August 8, 2026   Case Laws Service Tax
    Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.
    August 7, 2026   Notifications Customs
    Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
    August 7, 2026   Circulars DGFT
    Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
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August 8, 2026   Case Laws Income Tax
Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
August 8, 2026   Case Laws Customs
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate remedy.
August 8, 2026   Case Laws Income Tax
Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
August 8, 2026   Case Laws Income Tax
Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
August 8, 2026   Case Laws Customs
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automatic abatement.
August 8, 2026   Case Laws Customs
Credible material of corruption is required for an independent investigation; clearance delays and valuation disputes alone are insufficient.
August 8, 2026   Case Laws Customs
Baggage import jurisdiction remains outside Tribunal appeals, directing confiscation and penalty disputes to the statutory revisional remedy.
August 8, 2026   Case Laws Customs
Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
August 8, 2026   Case Laws Customs
IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
August 8, 2026   Case Laws Customs
Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.
August 8, 2026   Case Laws Customs
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for customs classification.
August 8, 2026   Case Laws Companies Law
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued.
August 8, 2026   Case Laws Companies Law
Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains restraint directions.
August 8, 2026   Case Laws IBC
Reasoned fraud classification requires disclosed application of mind, while adequate prior opportunity satisfies natural justice requirements.
August 8, 2026   Case Laws IBC
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distribution.
August 8, 2026   Case Laws Money Laundering
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides remain unresolved.
August 8, 2026   Case Laws Service Tax
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly recorded.
August 8, 2026   Case Laws Service Tax
Original works valuation applies to showroom fit-outs, while forfeited purchase advances and fire-loss reimbursements are not taxable services.
August 7, 2026   Notifications Customs
Anti-dumping duty on Phthalic Anhydride imports from China and Korea continues following sunset review to prevent continued dumping.
August 7, 2026   Circulars DGFT
Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.

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GST

Detention Order - Section 129 (1) of CGST Act, 2017 - release...

Detention Order under CGST Act: Goods Released in 12 Hours with Bank Guarantee; Inquiry and Order Due in 4 Weeks.

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GST June 5, 2019 Case Laws HC
Detention Order - Section 129 (1) of CGST Act, 2017 - release the goods detained within twelve hours from the date and time of receipt of bank guarantee valid for six weeks - The respondent shall complete the enquiry, afford fair and reasonable opportunity, pass and communicate the order within four weeks, if fails,the petitioner is not under obligation to keep the bank guarantee alive beyond six weeks
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Acts Income Tax
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