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    August 3, 2026   Case LawsCompanies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case LawsIBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
    August 3, 2026   Case LawsFEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
    August 3, 2026   Case LawsMoney Laundering
    Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
    August 3, 2026   Case LawsIndian Laws
    Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
    August 3, 2026   Case LawsIndian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case LawsIndian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   NotificationsIncome Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
    August 1, 2026   CircularsSEBI
    Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
    August 1, 2026   Case LawsIndian Laws
    Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.
    August 1, 2026   Case LawsGST
    Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective applic...
    August 1, 2026   Case LawsGST
    Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
    August 1, 2026   Case LawsGST
    Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
    August 1, 2026   Case LawsGST
    Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
    August 1, 2026   Case LawsGST
    Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
    August 1, 2026   Case LawsGST
    Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
    August 1, 2026   Case LawsGST
    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    August 1, 2026   Case LawsGST
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
    August 1, 2026   Case LawsGST
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
    August 1, 2026   Case LawsGST
    Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.
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    August 3, 2026   Case Laws Companies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case Laws IBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of valid prior liquidation steps.
    August 3, 2026   Case Laws FEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
    August 3, 2026   Case Laws Money Laundering
    Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
    August 3, 2026   Case Laws Indian Laws
    Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
    August 3, 2026   Case Laws Indian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case Laws Indian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   Notifications Income Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.
    August 1, 2026   Circulars SEBI
    Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchanged.
    August 1, 2026   Case Laws Indian Laws
    Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.
    August 1, 2026   Case Laws GST
    Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective application.
    August 1, 2026   Case Laws GST
    Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
    August 1, 2026   Case Laws GST
    Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
    August 1, 2026   Case Laws GST
    Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
    August 1, 2026   Case Laws GST
    Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
    August 1, 2026   Case Laws GST
    Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
    August 1, 2026   Case Laws GST
    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    August 1, 2026   Case Laws GST
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
    August 1, 2026   Case Laws GST
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
    August 1, 2026   Case Laws GST
    Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.

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      Home› Highlights › Customs › 2024 › May, 2024 › This
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      Customs

      The Public Notice issued by the Office of Principal Commissioner...

      Customs Clarifies IGST Refund Process for Exporters Facing SB005 Error Due to Invoice Mismatches; Steps for Correction Outlined.

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      CustomsMay 23, 2024Circulars
      The Public Notice issued by the Office of Principal Commissioner of Customs addresses the issue of IGST refunds on exports that remain unprocessed due to SB005 error, which is caused by invoice mismatch. Exporters are advised to ensure that invoice details in GSTR 1 and shipping bills align to avoid this error. Customs officers can now verify information and sanction refunds for correct invoice details despite discrepancies in shipping bills. Exporters must provide a concordance table linking GST invoices with shipping bill invoices for error rectification. A fee of Rs.1000 per shipping bill is required for this service. Refund claims will only be processed for cases with SB005 error code. Difficulties should be reported to the Asst Commissioner of Customs.
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      ActsIncome Tax
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