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    July 17, 2026   NotificationsCustoms
    Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
    July 17, 2026   NotificationsCentral Excise
    Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
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    July 17, 2026   CircularsGST - States
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    July 17, 2026   Case LawsGST
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    July 17, 2026   Case LawsGST
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    July 17, 2026   Case LawsGST
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    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percent...
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    July 17, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
    July 17, 2026   Notifications Central Excise
    Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
    July 17, 2026   Notifications Central Excise
    Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.
    July 17, 2026   Notifications Customs
    India-UK CETA tariff concessions introduce preferential customs treatment, origin verification, and quota-based rates for specified United Kingdom imports.
    July 17, 2026   Circulars DGFT
    Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.
    July 17, 2026   Circulars Customs
    Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.
    July 17, 2026   Circulars GST - States
    GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
    July 17, 2026   Circulars GST - States
    Suo-moto audit and scrutiny proposals require documented reasons, estimated evasion, DETC recommendation and range-level approval before initiation.
    July 17, 2026   Circulars GST - States
    Multi-year GST audit coverage requires examination of subsequent financial years through the current year for full compliance review.
    July 17, 2026   Case Laws GST
    Interest wrongly classified as tax cannot require GST appellate pre-deposit; the appeal must be reconsidered on merits.
    July 17, 2026   Case Laws GST
    Statutory GST appeal remedy prevails where alleged inadequate consideration of replies does not establish a natural justice breach.
    July 17, 2026   Case Laws GST
    Statutory GST appellate remedy must be pursued before writ review of a demand order, with limitation protection granted.
    July 17, 2026   Case Laws GST
    Efficacious GST appellate remedy bars writ review where disputed factual issues and statutory pre-deposit must be addressed by the Tribunal.
    July 17, 2026   Case Laws GST
    Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.
    July 17, 2026   Case Laws Income Tax
    Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh review.
    July 17, 2026   Case Laws Income Tax
    Penalty initiation for cash-receipt contraventions begins with the competent authority's hearing notice, subject to reasonable-time limits.
    July 17, 2026   Case Laws Income Tax
    Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identified subsequent DIN intimation.
    July 17, 2026   Case Laws Income Tax
    Place of effective management threshold exclusion supported refund where assumed Indian residence caused tax payment and double taxation.
    July 17, 2026   Case Laws Income Tax
    Genuine derivative losses require proof beyond exchange records when transaction patterns and investigation material indicate manipulation.
    July 17, 2026   Case Laws Income Tax
    Contingent contractual consideration requires an enforceable accrued right, while project costs follow corresponding revenue recognition under percentage completion.

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      Customs

      Entitlement to DFIA benefits - import of “Wheat Gluten” against t...

      Entitlement to DFIA Benefits for "Wheat Gluten" Import Valid Under "Wheat Flour" Description in SION and DFIA License Annexure.

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      CustomsDecember 10, 2020Case LawsAT
      Entitlement to DFIA benefits - import of “Wheat Gluten” against the input product description “Wheat Flour” - It cannot be said that if the specific name of input in the present case ‘Wheat Gluten’ is not mentioned in the licence or in the export shipping bill, benefit of DFIA cannot be extended particularly when the broad description as wheat flour is specified in SION as well as in the annexure to the DFIA licence - AT
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