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    September 15, 2026   Notifications Income Tax
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September 15, 2026   Notifications Income Tax
Scientific research approval enables donor-related tax treatment, subject to annual reporting, regulatory compliance, and donation certificates.
September 15, 2026   Circulars DGFT
Tariff-rate quota surrender deadline extends, allowing raw sugar import holders to relinquish unused allocations subject to prescribed CIF-value payment.
September 15, 2026   Circulars DGFT
Non-Preferential Origin Rules propose processing, tariff-change or value-addition tests and importer self-declaration for customs clearance.
September 15, 2026   Circulars Customs
Sea cargo manifest digital filing is fully operational, enabling live import and export SCMTR message submission through ICEGATE.
September 15, 2026   Circulars Customs
Customs valuer empanelment sets eligibility, fee controls, independence duties and misconduct consequences for precious-goods valuation services.
September 15, 2026   Circulars Customs
Container re-export extensions follow a tiered approval process; off-hiring is invalid, while detention-related requests require documented reasons.
September 15, 2026   Notes GST
Common Portal Service requires accessible full GST communications and meaningful hearing before limitation or recovery consequences follow.
September 15, 2026   Case Laws Income Tax
Tax rebate on total income extends to short-term capital gains taxed at special rates without express exclusion.
September 15, 2026   Case Laws GST
Inter-State transit goods cannot be detained by GST authorities of a State merely because they pass through its territory.
September 15, 2026   Case Laws GST
Alternative GST remedies limit writ review where registration-cancellation disputes require factual examination by appellate authorities.
September 15, 2026   Case Laws GST
Retrospective input tax credit limitation extension protects eligible belated claims and requires reversal of time-barred credit disallowance.
September 15, 2026   Case Laws GST
Defective GST portal service justified condonation of delay, requiring the appellate authority to hear the appeal on merits.
September 15, 2026   Case Laws GST
Sufficient cause for delayed GST appeals permits merits review where portal placement prevented effective notice.
September 15, 2026   Case Laws GST
Conditional pre-deposit enables fresh adjudication after non-participation and expiry of appellate limitation, subject to a timely reply.
September 15, 2026   Case Laws GST
Retrospective input tax credit limitation extension preserves eligible claims filed within the extended return-filing deadline.
September 15, 2026   Case Laws GST
Tribunal appeal limitation governs filing deadlines, not the Commissioner's review period, preserving departmental appeal maintainability.
September 15, 2026   Case Laws GST
Urgent listing for GST registration cancellation appeals may bypass Registry scrutiny where delay threatens effective appellate relief.
September 15, 2026   Case Laws GST
Tariff classification of Papad Khar as an inorganic carbonate results in GST despite exempt papad production.
September 15, 2026   Case Laws GST
E-invoicing for coaching services depends on contractual recipient status, not merely fee payment, GSTIN disclosure, or input tax credit eligibility.
September 15, 2026   Case Laws Income Tax
Change of opinion bars reassessment where scrutiny already examined share-sale gains and the related capital-gains exemption claim.

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Request for conversion of free shipping bills to advance...

Rejection of Shipping Bill Conversion Lacks Legal Basis u/s 149 of Customs Act; No Physical Exam Needed.

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Customs February 19, 2022 Case Laws AT
Request for conversion of free shipping bills to advance authorization shipping bills rejected - there is no requirement under section 149 of the Customs Act, 1962 that the conversion can be allowed only if the goods have been subjected to physical examination. Therefore, the rejection of the request for conversion on the ground that physical examination was not conducted before export is without any legal basis.- AT
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