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    August 29, 2026   Case Laws Customs
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August 29, 2026   Case Laws Customs
Customs reclassification requires technical evidence; unsupported rejection of mixed-fibre fabric classification cannot sustain duty, interest or penalties.
August 29, 2026   Case Laws Companies Law
Territorial jurisdiction under Article 226(2) requires substantial nexus and forum convenience, directing the investigation challenge to Mumbai.
August 29, 2026   Case Laws IBC
Resolution-plan tax waivers do not cover GST liabilities arising after the plan's specified cut-off, requiring statutory appeal and pre-deposit.
August 29, 2026   Case Laws Money Laundering
PMLA provisional attachment challenges must ordinarily follow statutory remedies where no jurisdictional or natural justice exception is established.
August 29, 2026   Case Laws Money Laundering
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictions.
August 29, 2026   Case Laws Service Tax
Best-judgment service tax assessments require verified records, while limitation and duplicate recovery constraints govern reassessment.
August 29, 2026   Case Laws Service Tax
Wet leasing of compressor equipment remains taxable as supply of tangible goods service where control stays with the owner.
August 29, 2026   Case Laws Central Excise
CENVAT credit on contractor-procured capital goods remains available when factory receipt supports captive manufacturing installation.
August 28, 2026   Notifications Customs
Customs tariff valuation for edible oils, brass scrap, areca nuts, gold and silver continues under substituted valuation tables.
August 28, 2026   Circulars DGFT
Pre-shipment inspection certificates must be issued on inspection date, with automated inspector verification and expanded digital evidence uploads.
August 28, 2026   Case Laws GST
Regular bail in alleged fake-invoice input tax credit prosecution follows custody, documentary evidence, and low interference risk.
August 28, 2026   Case Laws GST
Ex parte GST adjudication may be reopened to restore a taxpayer's opportunity to reply, submit evidence, and be heard.
August 28, 2026   Case Laws GST
Composite GST assessment orders for distinct tax periods require separate notices and hearings before any fresh proceedings.
August 28, 2026   Case Laws GST
E-Way Bill compliance for returning excavators requires proof of a valid short-distance movement exemption to avoid penalties.
August 28, 2026   Case Laws GST
E-Way Bill non-generation and repeated post-interception production can support tax-evasion intent and restoration of tax penalties.
August 28, 2026   Case Laws GST
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxable.
August 28, 2026   Case Laws GST
Psyllium seed classification treats stored raw seeds as dried goods, denying fresh and seed-quality GST exemptions.
August 28, 2026   Case Laws Income Tax
Beneficial DTAA withholding rates prevail over PAN-based higher deduction requirements for non-resident royalty and technical service payments.
August 28, 2026   Case Laws Income Tax
Charitable status of statutory housing boards survives commercial-looking receipts from public housing functions under income-tax exemptions.
August 28, 2026   Case Laws Income Tax
Penalty for inaccurate particulars fails when the sole bad-debt disallowance is deleted, leaving no related tax liability.

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Customs

Smuggling - contraband item - foreign marked gold biscuits - In...

Gold Smuggling Case: Insufficient Evidence Leads to Acquittal u/s 135 of Customs Act.

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Customs January 17, 2020 Case Laws HC
Smuggling - contraband item - foreign marked gold biscuits - In the absence of proper identification of samples, co-relation with the Mint report and lack of any expert opinion about the strips or corners found in possession of accused and recovered from him, the seized gold cannot be held to be gold imported illegally and respondent cannot be convicted of the charges u/s 135 of the Customs Act.
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Acts Income Tax
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