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    August 8, 2026   Circulars Customs
    Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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August 8, 2026   Circulars Customs
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offices.
August 8, 2026   Circulars Customs
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence conditions.
August 8, 2026   Circulars DGFT
DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.
August 8, 2026   Case Laws GST
Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
August 8, 2026   Case Laws GST
Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
August 8, 2026   Case Laws GST
GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
August 8, 2026   Case Laws GST
Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.
August 8, 2026   Case Laws GST
Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
August 8, 2026   Case Laws GST
Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
August 8, 2026   Case Laws Income Tax
Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
August 8, 2026   Case Laws Income Tax
Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
August 8, 2026   Case Laws Income Tax
Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
August 8, 2026   Case Laws Income Tax
Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
August 8, 2026   Case Laws Income Tax
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assessment procedure.
August 8, 2026   Case Laws Income Tax
Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
August 8, 2026   Case Laws Income Tax
Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
August 8, 2026   Case Laws Income Tax
Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
August 8, 2026   Case Laws Income Tax
Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
August 8, 2026   Case Laws Income Tax
Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
August 8, 2026   Case Laws Income Tax
Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.

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Customs

Circular No. 36/2010-Customs dated 23.09.2010 issued under the...

Court Invalidates Customs Circular as Unconstitutional, Orders Conversion of Shipping Bills for Duty Drawback Claims.

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Customs October 3, 2024 Case Laws HC
Circular No. 36/2010-Customs dated 23.09.2010 issued under the Customs Act, 1962, specifically para 3(a), was struck down as ultra vires Articles 14 and 19(1)(g) of the Constitution of India and Section 149 of the Customs Act by the Gujarat High Court in Messrs Mahalaxmi Rubtech Ltd. v. Union of India. The petitioner's application for conversion of shipping bills to drawback shipping bills from 01.10.2017 to 31.03.2020 was rejected based on the time limit prescribed in the struck-down para 3(a). The High Court quashed the impugned order dated 19.04.2023 and remanded the matter, directing the respondent to pass an appropriate order to convert the petitioner's shipping bills from 01.10.2017 to 13.03.2020 to drawback shipping bills u/s 149 of the Customs Act, enabling the petitioner to become eligible for duty drawback as per Circular No. 88 of 2017.
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