Outbound tour services wholly outside India fell outside service tax net under tour operator levy

Cheque dishonour compounding and interim protection allowed for settlement, with trial court proceedings stayed temporarily pending appearance.

SAED rate on ATF exports revised to Rs. 12.5 per litre under amended excise notification

Special additional excise duty on diesel exports revised, effective from 16 June 2026.

Export consignment testing norms eased: accredited lab reports may be accepted without mandatory CRCL referral absent risk intervention.

Merchant Overtime charge exemption for cruise passenger and baggage clearance at 24x7 Customs locations

FTP interpretation referrals must follow prescribed channels, with direct DGFT correspondence barred and clearance kept moving where legally possible.

GST Appellate Tribunal benches in Andhra Pradesh begin functioning, with district-wise jurisdiction and mandatory filing before the proper bench.

Revised ETF pricing framework introduces dynamic bands, new base price rules, and pre-open call auction for commodity ETFs.

Suppressed outward supply justified Section 74 action; natural justice challenge failed and writ petitions were dismissed

Interest on belated self-assessed tax is recoverable; Section 74 reference in summary forms did not invalidate recovery.

GST scrutiny and DRC-01 notice requirements under Section 74 controlled adjudication; one assessment was remitted, another sustained.

Input tax credit blockage under Rule 86A upheld where records showed non-genuine invoices and adequate reasons to believe

Written grounds of arrest and fraudulent ITC allegations led to bail refusal in an economic offence probe

GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment

Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.

Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.

Secondment agreements control TDS treatment on expatriate salary reimbursements, and factual examination is required before disallowance.

Reassessment cannot sustain addition on a new issue when the recorded reason for reopening fails

Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...