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    October 1, 2026   Notifications Income Tax
    Control of appellate income-tax commissioners now rests with jurisdictional Principal Chief Commissioners or Chief Commissioners.
    October 1, 2026   Notifications DGFT
    Minimum import price conditions for ATS-8 imports are extended, preserving existing CIF valuation requirements until late November.
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    Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
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    GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
    October 1, 2026   Case Laws GST
    Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
    October 1, 2026   Case Laws GST
    Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
    October 1, 2026   Case Laws GST
    Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
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    October 1, 2026   Case Laws GST
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    October 1, 2026   Case Laws GST
    GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
    October 1, 2026   Case Laws GST
    Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
    October 1, 2026   Case Laws GST
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October 1, 2026   Notifications Income Tax
Control of appellate income-tax commissioners now rests with jurisdictional Principal Chief Commissioners or Chief Commissioners.
October 1, 2026   Notifications DGFT
Minimum import price conditions for ATS-8 imports are extended, preserving existing CIF valuation requirements until late November.
October 1, 2026   Notifications DGFT
RELIEF Component II eligibility timelines extend for delivery and transshipment shipments, supporting exporters facing continuing logistics disruptions.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax compliance purposes.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certificates throughout its effective tax years.
October 1, 2026   Notifications Income Tax
Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification for tax-recognised contributions.
October 1, 2026   Circulars SEBI
Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor grievance controls.
October 1, 2026   Circulars Customs
Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguards.
October 1, 2026   Case Laws GST
Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
October 1, 2026   Case Laws GST
GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
October 1, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
October 1, 2026   Case Laws GST
Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
October 1, 2026   Case Laws GST
Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
October 1, 2026   Case Laws GST
E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
October 1, 2026   Case Laws Customs
Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.
October 1, 2026   Case Laws Customs
Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
October 1, 2026   Case Laws GST
Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
October 1, 2026   Case Laws GST
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlapping inquiries.
October 1, 2026   Case Laws GST
Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
October 1, 2026   Case Laws GST
Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.

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Home › Highlights › Service Tax › 2023 › December, 2023 › This
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Service Tax

Levy of penalties - Extended period of limitation - the...

Extended Limitation Period Denied Due to Lack of Evidence for Fraud or Misrepresentation Claims.

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Service Tax December 4, 2023 Case Laws AT
Levy of penalties - Extended period of limitation - the department has not brought in any evidence on record to substantiate the allegation of fraud, collusion, suppression or misrepresentation of fact. Thus, extended period cannot be invoked in respect of these demands and hence no penalty imposable on this demand. - AT
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Acts Income Tax
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