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    September 7, 2026   Notifications FEMA
    Inventory-based e-commerce exports are permitted for Indian-made goods, lifting B2C and inventory-model restrictions for qualifying exports.
    September 7, 2026   Circulars DGFT
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September 7, 2026   Notifications FEMA
Inventory-based e-commerce exports are permitted for Indian-made goods, lifting B2C and inventory-model restrictions for qualifying exports.
September 7, 2026   Circulars DGFT
One-time Advance Authorisation to TRQ conversion for raw sugar receives an extended application window until 7 September 2026.
September 7, 2026   Circulars Customs
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed compliance nationwide.
September 7, 2026   Circulars Customs
EMI scheme documentation rationalisation reduces application uploads while retaining financial certification and eligibility declarations for deferred customs duty.
September 7, 2026   Circulars Customs
Customs out-of-charge verification for regulated imports now requires category-specific licensing, labelling, quality, shelf-life and importer documentation.
September 7, 2026   Circulars FEMA
Non-resident bank Rupee accounts: annual branch-list and temporary-overdraft reporting obligations are withdrawn with immediate effect.
September 7, 2026   Case Laws GST
Expiry of a CGST prohibition order requires release of detained goods without affecting the underlying departmental investigation.
September 7, 2026   Case Laws GST
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate remedy.
September 7, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed packaging inputs for packaged tea, while rate-reduction guidance does not bar claims.
September 7, 2026   Case Laws GST
Inverted duty refunds include packaging inputs where administrative circulars cannot restrict statutory input tax credit entitlement.
September 7, 2026   Case Laws GST
Input tax credit mismatch requires transaction-level verification; demands must remain within show-cause notice and applicable verification periods.
September 7, 2026   Case Laws Income Tax
Valuation reference used to extend assessment limitation was invalid where no genuine asset valuation inquiry was required.
September 7, 2026   Case Laws GST
Fraudulent GST registrations using misused PAN and Aadhaar credentials require stronger identity-verification safeguards and preventive measures.
September 7, 2026   Case Laws Income Tax
Revised-return scrutiny requires a fresh statutory notice, while exempt-income and research deductions receive defined limits.
September 7, 2026   Case Laws Income Tax
ITAT territorial jurisdiction follows the Assessing Officer's location, requiring appeals and cross-objections only before the appropriate Bench.
September 7, 2026   Case Laws Income Tax
Assessment Transfer Without Statutory Authority Nullifies Transferee Assessment and Consequential Penalty for Inaccurate Income Particulars
September 7, 2026   Case Laws Income Tax
Corpus Donations and Charitable Accumulation: Cricket infrastructure grants and procedural fairness protect charitable income exemptions
September 7, 2026   Case Laws Income Tax
Misreporting penalties require proven statutory circumstances; omitted interest income attracts under-reporting treatment absent evidence of deliberate misreporting.
September 7, 2026   Case Laws Income Tax
Bona fide disclosed legal claims on slump-sale negative net worth do not constitute inaccurate particulars for penalty purposes.
September 7, 2026   Case Laws Income Tax
Business Dependence Establishes Associated Enterprise Status; Domestic Tested Party and Fresh Regulatory Affairs Benchmarking Required

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Customs

Maintainability of petition before HC or SC - alternative remedy...

High Court or Supreme Court Petition Challenged Due to Alternative Appeal Remedy on Customs Duty Rates per Section 130.

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Customs October 10, 2023 Case Laws HC
Maintainability of petition before HC or SC - alternative remedy of appeal - issue related to rate of duty of customs or not - The determination by the CESTAT does not meet the test of real, direct and proximate relationship to rate of duty as enunciated by the Supreme Court in SAIL. An order which may merely have a consequential or inferential repercussion on the rate of duty question is not what is intended to be excluded from the ambit of Section 130 of the Act. - HC
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Acts Income Tax
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