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    June 20, 2026   Case Laws Customs
    Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
    June 20, 2026   Case Laws Customs
    Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
    June 20, 2026   Case Laws Customs
    Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
    June 20, 2026   Case Laws FEMA
    Reasonable period for FEMA show-cause notices remains fact-specific; merits must be pursued through statutory remedies.
    June 20, 2026   Case Laws Money Laundering
    Writ review of PMLA arrests upheld where stale material and no prior summons failed statutory safeguards.
    June 20, 2026   Case Laws Indian Laws
    Joint account holder not liable under cheque-dishonour law unless also signatory; complaint quashed against non-signatory
    June 19, 2026   Notifications Customs
    International courier terminal designation expanded to include Navi Mumbai under the customs notification framework.
    June 19, 2026   Notifications SEZ
    Special Economic Zone expansion notification adds 2.6049 hectares to Serum Bio-Pharma Park, raising total notified area to 18.6153 hectares.
    June 19, 2026   Notifications Companies Law
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    June 19, 2026   Circulars Customs
    DIGIT offence case reporting revised with mandatory classification rules, stage-wise entry deadlines, and nodal oversight requirements.
    June 19, 2026   Circulars Customs
    ICEGATE electronic communication module made mandatory for customs notices, with statutory service requirements continuing in parallel.
    June 19, 2026   Circulars Customs
    LCL export transhipment by closed body trucks is operationalised at ICD Janori with sealing, ETP, and EGM-based clearance rules.
    June 19, 2026   Case Laws GST
    GST assessment writs cannot bypass a time-barred appeal where electronic service of the order is valid communication.
    June 19, 2026   Case Laws GST
    GST interest, revised returns, and reimbursement remain governed by statute, not private contract or waiver directions.
    June 19, 2026   Case Laws GST
    Limitation for statutory appeal after rectification remedy cannot be judged hyper-technically when remedies were diligently pursued.
    June 19, 2026   Case Laws GST
    Proper officer requirement invalidates DGGI GST adjudication by Assistant Commissioner; matter remanded for fresh hearing
    June 19, 2026   Case Laws GST
    Special GST statute bars IPC prosecution for delayed TDS deposit; BNS cannot apply retrospectively to 2017-18 conduct
    June 19, 2026   Case Laws GST
    GST portal service and alternative remedy: visible notices defeated natural justice objections, with factual disputes sent to appeal
    June 19, 2026   Case Laws GST
    Premature adjudication in confiscation proceedings set aside; release and detention questions left open for final decision
    June 19, 2026   Case Laws Income Tax
    Legislative policy challenge to tax exemption scheme not entertained in writ jurisdiction; petitioner left to petitionary forums
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June 20, 2026   Case Laws Customs
Actual user condition on transferable DFIA rejected, with vires review and revalidation certificate directions for expired licences.
June 20, 2026   Case Laws Customs
Waiver of late fee for supplementary Bills of Entry requires a non-mechanical approach where delay is bona fide.
June 20, 2026   Case Laws Customs
Strict construction of exemption notifications denies surcharge relief for camera modules because imported parts were not exempt products.
June 20, 2026   Case Laws FEMA
Reasonable period for FEMA show-cause notices remains fact-specific; merits must be pursued through statutory remedies.
June 20, 2026   Case Laws Money Laundering
Writ review of PMLA arrests upheld where stale material and no prior summons failed statutory safeguards.
June 20, 2026   Case Laws Indian Laws
Joint account holder not liable under cheque-dishonour law unless also signatory; complaint quashed against non-signatory
June 19, 2026   Notifications Customs
International courier terminal designation expanded to include Navi Mumbai under the customs notification framework.
June 19, 2026   Notifications SEZ
Special Economic Zone expansion notification adds 2.6049 hectares to Serum Bio-Pharma Park, raising total notified area to 18.6153 hectares.
June 19, 2026   Notifications Companies Law
Public Financial Institution status extended to the New Development Bank under the Companies Act, 2013.
June 19, 2026   Circulars Customs
DIGIT offence case reporting revised with mandatory classification rules, stage-wise entry deadlines, and nodal oversight requirements.
June 19, 2026   Circulars Customs
ICEGATE electronic communication module made mandatory for customs notices, with statutory service requirements continuing in parallel.
June 19, 2026   Circulars Customs
LCL export transhipment by closed body trucks is operationalised at ICD Janori with sealing, ETP, and EGM-based clearance rules.
June 19, 2026   Case Laws GST
GST assessment writs cannot bypass a time-barred appeal where electronic service of the order is valid communication.
June 19, 2026   Case Laws GST
GST interest, revised returns, and reimbursement remain governed by statute, not private contract or waiver directions.
June 19, 2026   Case Laws GST
Limitation for statutory appeal after rectification remedy cannot be judged hyper-technically when remedies were diligently pursued.
June 19, 2026   Case Laws GST
Proper officer requirement invalidates DGGI GST adjudication by Assistant Commissioner; matter remanded for fresh hearing
June 19, 2026   Case Laws GST
Special GST statute bars IPC prosecution for delayed TDS deposit; BNS cannot apply retrospectively to 2017-18 conduct
June 19, 2026   Case Laws GST
GST portal service and alternative remedy: visible notices defeated natural justice objections, with factual disputes sent to appeal
June 19, 2026   Case Laws GST
Premature adjudication in confiscation proceedings set aside; release and detention questions left open for final decision
June 19, 2026   Case Laws Income Tax
Legislative policy challenge to tax exemption scheme not entertained in writ jurisdiction; petitioner left to petitionary forums

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Income Tax

Condonation of Delay in filing the returns of income seeking...

Income tax return delay excused due to genuine hardship from AAR ruling; court orders processing after compliance.

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Income Tax January 27, 2024 Case Laws HC
Condonation of Delay in filing the returns of income seeking refund - delay due to date of ruling of the AAR - genuine hardship - The delay in filing tax returns for AYs 2012-13 and 2013-14 by the petitioner was condoned under Section 119(2)(b) of the Income Tax Act, subject to payment of costs, due to genuine hardship. The assessing officer was directed to process the returns after compliance with the conditional order. - HC
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Acts Income Tax
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