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    August 5, 2026   NotificationsCentral Excise
    Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
    August 5, 2026   CircularsGST
    Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination acros...
    August 5, 2026   CircularsCustoms
    Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.
    August 5, 2026   CircularsSEBI
    PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.
    August 5, 2026   CircularsCustoms
    Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
    August 5, 2026   Case LawsGST
    Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.
    August 5, 2026   Case LawsGST
    Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
    August 5, 2026   Case LawsGST
    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
    August 5, 2026   Case LawsGST
    Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.
    August 5, 2026   Case LawsGST
    GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
    August 5, 2026   Case LawsGST
    Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
    August 5, 2026   Case LawsGST
    Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
    August 5, 2026   Case LawsGST
    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    August 5, 2026   Case LawsGST
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    August 5, 2026   Case LawsIncome Tax
    Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.
    August 5, 2026   Case LawsIncome Tax
    Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
    August 5, 2026   Case LawsIncome Tax
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
    August 5, 2026   Case LawsIncome Tax
    Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
    August 5, 2026   Case LawsIncome Tax
    Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
    August 5, 2026   Case LawsIncome Tax
    Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.
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    August 5, 2026   Notifications Central Excise
    Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
    August 5, 2026   Circulars GST
    Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination across CGST Zones.
    August 5, 2026   Circulars Customs
    Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.
    August 5, 2026   Circulars SEBI
    PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.
    August 5, 2026   Circulars Customs
    Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxation available.
    August 5, 2026   Case Laws GST
    Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.
    August 5, 2026   Case Laws GST
    Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
    August 5, 2026   Case Laws GST
    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
    August 5, 2026   Case Laws GST
    Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.
    August 5, 2026   Case Laws GST
    GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
    August 5, 2026   Case Laws GST
    Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
    August 5, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
    August 5, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    August 5, 2026   Case Laws GST
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    August 5, 2026   Case Laws Income Tax
    Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.
    August 5, 2026   Case Laws Income Tax
    Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
    August 5, 2026   Case Laws Income Tax
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
    August 5, 2026   Case Laws Income Tax
    Foreign-currency loan benchmarking follows the loan currency, while export hedging losses qualify as non-speculative business losses.
    August 5, 2026   Case Laws Income Tax
    Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
    August 5, 2026   Case Laws Income Tax
    Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.

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      Customs

      Classification of imported goods - second hand/ used Casino Ship...

      Imported Casino Ship M V Majesty Classified Under Heading 8903 for Recreational Use, Not Passenger Transport.

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      CustomsNovember 4, 2019Case LawsAT
      Classification of imported goods - second hand/ used Casino Ship M V Majesty - on all the three decks of vessel are fitted casino games and the entire layout was to facilitate the playing of such games without any regular arrangement/ seating plan for carriage of passengers - to be classified under heading 8903
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