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    June 12, 2026   Case Laws Service Tax
    Time-barred VCES rejection notice fails where only general correspondence supports a roving inquiry and circulars bind the department
    June 12, 2026   Case Laws VAT / Sales Tax
    Proof of service is essential before bank account attachment; assessment orders were required to be freshly served.
    June 11, 2026   Notifications Customs
    Anti-dumping duty on aluminium foil imports extended until 15 December 2026, unless revoked, superseded or amended earlier.
    June 11, 2026   Notifications Customs
    Customs duty exemption expanded for specified imports under the amended Australia-linked notification
    June 11, 2026   Circulars SEBI
    SEBI Master Circular for AIFs consolidates updated circulars, rescinds prior guidance, and preserves accrued rights and liabilities.
    June 11, 2026   Circulars SEBI
    Surveillance of securities market rules updated through a master circular consolidating prior circulars and preserving accrued rights and proceedings.
    June 11, 2026   Circulars Customs
    Customs area approval and cargo custodianship for BMCTPL access road, with CCSP status and compliance conditions.
    June 11, 2026   Case Laws GST
    Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
    June 11, 2026   Case Laws GST
    Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
    June 11, 2026   Case Laws GST
    GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
    June 11, 2026   Case Laws GST
    Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
    June 11, 2026   Case Laws GST
    Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
    June 11, 2026   Case Laws GST
    Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
    June 11, 2026   Case Laws GST
    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    June 11, 2026   Case Laws GST
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    June 11, 2026   Case Laws GST
    Article 226 writs are not used for disputed contractual dues without a public law element.
    June 11, 2026   Case Laws GST
    IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
    June 11, 2026   Case Laws GST
    Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
    June 11, 2026   Case Laws GST
    Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
    June 11, 2026   Case Laws Income Tax
    Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
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June 12, 2026   Case Laws Service Tax
Time-barred VCES rejection notice fails where only general correspondence supports a roving inquiry and circulars bind the department
June 12, 2026   Case Laws VAT / Sales Tax
Proof of service is essential before bank account attachment; assessment orders were required to be freshly served.
June 11, 2026   Notifications Customs
Anti-dumping duty on aluminium foil imports extended until 15 December 2026, unless revoked, superseded or amended earlier.
June 11, 2026   Notifications Customs
Customs duty exemption expanded for specified imports under the amended Australia-linked notification
June 11, 2026   Circulars SEBI
SEBI Master Circular for AIFs consolidates updated circulars, rescinds prior guidance, and preserves accrued rights and liabilities.
June 11, 2026   Circulars SEBI
Surveillance of securities market rules updated through a master circular consolidating prior circulars and preserving accrued rights and proceedings.
June 11, 2026   Circulars Customs
Customs area approval and cargo custodianship for BMCTPL access road, with CCSP status and compliance conditions.
June 11, 2026   Case Laws GST
Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
June 11, 2026   Case Laws GST
Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
June 11, 2026   Case Laws GST
GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
June 11, 2026   Case Laws GST
Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
June 11, 2026   Case Laws GST
Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
June 11, 2026   Case Laws GST
Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
June 11, 2026   Case Laws GST
Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
June 11, 2026   Case Laws GST
Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
June 11, 2026   Case Laws GST
Article 226 writs are not used for disputed contractual dues without a public law element.
June 11, 2026   Case Laws GST
IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
June 11, 2026   Case Laws GST
Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
June 11, 2026   Case Laws GST
Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
June 11, 2026   Case Laws Income Tax
Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.

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GST

The works rendered by the applicant involving application of...

Polymer Coating for Bridges: Classified as Works Contract, Taxed as Service; Rates Vary Over Time per CGST Act.

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GST August 5, 2024 Case Laws AAR
The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls under the definition of "works contract" u/s 2(119) of the CGST Act, 2017, and will be treated as supply of service under Service Code 995473. The composite supply of such works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a bridge for road transportation for use by the general public is taxable at 12% under Notification 11/2017-Central Tax (Rate), as amended. The status or category of the recipient is immaterial for determining the tax rate. The applicable tax rate may vary based on the time of supply, being 18% (9% CGST and 9% SGST) from 01.07.2017 to 21.08.2017, 12% (6% CGST and 6% SGST) from 22.08.2017 to 17.07.2022, and 18% (9% CGST and 9% SGST) from 18.07.2022 onwards. The eligibility for exemption under Notification 12/2017-Central Tax (Rate) is deemed irrelevant based on the ruling.
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Acts Income Tax
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