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    July 23, 2026   NotificationsDGFT
    Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.
    July 23, 2026   NotificationsIncome Tax
    Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
    July 23, 2026   NotificationsIncome Tax
    Tax exemption for legal services authority income applies subject to non-commercial activity, return filing, and unchanged income conditions.
    July 23, 2026   NotificationsIncome Tax
    Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
    July 23, 2026   CircularsSEZ
    RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.
    July 23, 2026   Case LawsGST
    Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
    July 23, 2026   Case LawsGST
    Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.
    July 23, 2026   Case LawsGST
    Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.
    July 23, 2026   Case LawsGST
    E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.
    July 23, 2026   Case LawsGST
    Financial incapacity may support a waiver request for mandatory pre-deposit before the appellate authority in exceptional circumstances.
    July 23, 2026   Case LawsGST
    Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.
    July 23, 2026   Case LawsGST
    Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.
    July 23, 2026   Case LawsGST
    De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.
    July 23, 2026   Case LawsIncome Tax
    Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
    July 23, 2026   Case LawsIncome Tax
    Statutory bar on probation invalidates release of a person convicted for making a false income-tax return statement.
    July 23, 2026   Case LawsIncome Tax
    Ten-year reassessment limitation includes the search assessment year in search cases, rendering notices beyond the period time-barred.
    July 23, 2026   Case LawsIncome Tax
    Reasonable cause for inadvertent Form 3CD omissions can prevent penalty where software error and no mala fide intent are shown.
    July 23, 2026   Case LawsIncome Tax
    Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
    July 23, 2026   Case LawsIncome Tax
    Redeveloped flat holding period follows original ownership rights, supporting long-term capital gains, indexed cost and residential-house exemption.
    July 23, 2026   Case LawsIncome Tax
    Dependent agent permanent establishment attribution was deleted, while unexamined refund interest required fresh consideration after adequate hearing.
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    July 23, 2026   Notifications DGFT
    Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.
    July 23, 2026   Notifications Income Tax
    Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Services Centre funds.
    July 23, 2026   Notifications Income Tax
    Tax exemption for legal services authority income applies subject to non-commercial activity, return filing, and unchanged income conditions.
    July 23, 2026   Notifications Income Tax
    Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
    July 23, 2026   Circulars SEZ
    RFID sealing for SEZ export containers becomes the sole required mechanism, preventing additional sealing demands at gateway ports.
    July 23, 2026   Case Laws GST
    Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
    July 23, 2026   Case Laws GST
    Interest on delayed GST payments cannot be charged after timely Electronic Cash Ledger credit; excess interest refund follows.
    July 23, 2026   Case Laws GST
    Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.
    July 23, 2026   Case Laws GST
    E-way bill expiry alone cannot justify goods detention when breakdown delays delivery without evidence of tax evasion.
    July 23, 2026   Case Laws GST
    Financial incapacity may support a waiver request for mandatory pre-deposit before the appellate authority in exceptional circumstances.
    July 23, 2026   Case Laws GST
    Natural justice requires a further opportunity to substantiate disputed input tax credit transactions before final demand determination.
    July 23, 2026   Case Laws GST
    Properly addressed show cause notice is essential for GST adjudication; orders based on notice to another entity were quashed.
    July 23, 2026   Case Laws GST
    De novo GST adjudication granted subject to conditional pre-deposit, substantiated reply, and compliance with fresh-hearing requirements.
    July 23, 2026   Case Laws Income Tax
    Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a clean slate.
    July 23, 2026   Case Laws Income Tax
    Statutory bar on probation invalidates release of a person convicted for making a false income-tax return statement.
    July 23, 2026   Case Laws Income Tax
    Ten-year reassessment limitation includes the search assessment year in search cases, rendering notices beyond the period time-barred.
    July 23, 2026   Case Laws Income Tax
    Reasonable cause for inadvertent Form 3CD omissions can prevent penalty where software error and no mala fide intent are shown.
    July 23, 2026   Case Laws Income Tax
    Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years.
    July 23, 2026   Case Laws Income Tax
    Redeveloped flat holding period follows original ownership rights, supporting long-term capital gains, indexed cost and residential-house exemption.
    July 23, 2026   Case Laws Income Tax
    Dependent agent permanent establishment attribution was deleted, while unexamined refund interest required fresh consideration after adequate hearing.

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      Home› Highlights › Customs › 2022 › September, 2022 › This
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      Customs

      Import of good subject to FSSAI regulations - time frame for...

      Court Acknowledges Challenges in Setting Specific Timeframe for FSSAI Inspection and Sampling u/s 47(5) of the Act.

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      CustomsSeptember 30, 2022Case LawsHC
      Import of good subject to FSSAI regulations - time frame for inspection of goods - Section 47(5) of the Act only makes provisions for the authorized officer of FSSAI to take samples of the imported articles and forward the same to the Food Analyst - it would not be prudent to prescribe or stipulate a particular timeframe within which that exercise of inspection, taking of samples and clearance is ultimately completed. This since it would be impossible for the Court to predict the vagaries of a particular situation as well as the volume of imported articles of food that may be pending for inspection at any particular point of time by FSSAI. - HC
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