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    May 29, 2026   Notifications Money Laundering
    Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
    May 29, 2026   Notifications Money Laundering
    Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
    May 29, 2026   Circulars GST - States
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    May 29, 2026   Circulars GST - States
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    May 29, 2026   Case Laws GST
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    May 29, 2026   Case Laws GST
    Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
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    May 29, 2026   Case Laws GST
    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
    May 29, 2026   Case Laws GST
    Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
    May 29, 2026   Case Laws GST
    Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
    May 29, 2026   Case Laws Income Tax
    Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
    May 29, 2026   Case Laws Income Tax
    Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
    May 29, 2026   Case Laws Income Tax
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    May 29, 2026   Case Laws Income Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case Laws Income Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
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May 29, 2026   Notifications Money Laundering
Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
May 29, 2026   Notifications Money Laundering
Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
May 29, 2026   Circulars GST - States
GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
May 29, 2026   Circulars GST - States
E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
May 29, 2026   Circulars Customs
Cargo examination handling requires custodian support, advance disclosure by importers, and careful supervision to prevent mishandling.
May 29, 2026   Case Laws GST
GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
May 29, 2026   Case Laws GST
Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
May 29, 2026   Case Laws GST
Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
May 29, 2026   Case Laws GST
Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
May 29, 2026   Case Laws GST
Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
May 29, 2026   Case Laws GST
Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
May 29, 2026   Case Laws GST
Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
May 29, 2026   Case Laws GST
Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
May 29, 2026   Case Laws GST
Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
May 29, 2026   Case Laws GST
Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
May 29, 2026   Case Laws Income Tax
Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
May 29, 2026   Case Laws Income Tax
Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
May 29, 2026   Case Laws Income Tax
Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
May 29, 2026   Case Laws Income Tax
Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
May 29, 2026   Case Laws Income Tax
Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.

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GST

Classification of documents - Secured Printing and Delivery of...

Documents for Pattadar Passbook Printing Classified Under CHSN 4820 Instead of HSN 4907.

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GST October 15, 2019 Case Laws AAR
Classification of documents - Secured Printing and Delivery of Pattadar Passbook cum Title Deed - the Tile deed and Passbook qualify to be classified under CHSN 4820 and not under HSN 4907
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Acts Income Tax
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