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    June 6, 2026   Case Laws Income Tax
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    June 6, 2026   Case Laws Customs
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    June 6, 2026   Case Laws Customs
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    June 5, 2026   Notifications IBC
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    June 5, 2026   Circulars Customs
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    June 5, 2026   Case Laws GST
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    Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
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    June 5, 2026   Case Laws GST
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    June 5, 2026   Case Laws GST
    Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.
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June 6, 2026   Case Laws Income Tax
SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
June 6, 2026   Case Laws Customs
Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
June 6, 2026   Case Laws Customs
Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
June 6, 2026   Case Laws Customs
Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
June 6, 2026   Case Laws Customs
Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
June 6, 2026   Case Laws Customs
Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
June 6, 2026   Case Laws Customs
Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
June 6, 2026   Case Laws IBC
Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
June 5, 2026   Notifications IBC
Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
June 5, 2026   Notifications SEZ
SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
June 5, 2026   Notifications IBC
Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedures.
June 5, 2026   Circulars Customs
Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
June 5, 2026   Circulars Customs
Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
June 5, 2026   Circulars Customs
Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
June 5, 2026   Case Laws GST
Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
June 5, 2026   Case Laws GST
Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
June 5, 2026   Case Laws GST
Writ petition not entertained where an efficacious CGST Appellate Tribunal remedy remained available and could address the same grounds.
June 5, 2026   Case Laws GST
Efficacious alternative remedy bars writ review where statutory appeal remains available and merits are left open.
June 5, 2026   Case Laws GST
Healthcare services exemption upheld where revenue-sharing clinical services remained direct patient care, not taxable support services.
June 5, 2026   Case Laws GST
Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.

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VAT and Sales Tax

Refund the amount of excess tax paid by the appellant - if the...

Taxpayer Entitled to Interest on Delayed Refund; Tax Department Must Comply Despite Form 27 Issuance.

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VAT and Sales Tax December 24, 2022 Case Laws HC
Refund the amount of excess tax paid by the appellant - if the amount is not refunded within time, the appellant / assessee would be entitled to interest on the same as the department seeks to recover alleged tax dues with interest. The same principle will equally apply to the department as well when they have withheld the refund though Form 27 was issued as early as on 4th August, 2016. - HC
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Acts Income Tax
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