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    July 10, 2026   Case LawsService Tax
    Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
    July 10, 2026   Case LawsService Tax
    Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
    July 10, 2026   Case LawsService Tax
    Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
    July 10, 2026   Case LawsCentral Excise
    Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
    July 10, 2026   Case LawsCentral Excise
    Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
    July 10, 2026   Case LawsCentral Excise
    Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
    July 9, 2026   Case LawsGST
    Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
    July 9, 2026   Case LawsGST
    Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
    July 9, 2026   Case LawsGST
    IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
    July 9, 2026   Case LawsGST
    Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
    July 9, 2026   Case LawsGST
    Interest on delayed refund runs from the original application date after illegal refusal is set aside
    July 9, 2026   Case LawsGST
    Proper service of GST show cause notice failed when uploaded under the wrong portal tab, invalidating ex parte adjudication.
    July 9, 2026   Case LawsGST
    GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
    July 9, 2026   Case LawsIncome Tax
    Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
    July 9, 2026   Case LawsIncome Tax
    Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
    July 9, 2026   Case LawsIncome Tax
    Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.
    July 9, 2026   Case LawsIncome Tax
    Section 80GGC deduction denied where political donation was found to be an accommodation entry on surrounding circumstances.
    July 9, 2026   Case LawsIncome Tax
    Recorded satisfaction is essential for penalty initiation under loan-repayment provisions; penalty failed for lack of assessment-order finding.
    July 9, 2026   Case LawsIncome Tax
    Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
    July 9, 2026   Case LawsIncome Tax
    Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.
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    July 10, 2026   Case Laws Service Tax
    Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties.
    July 10, 2026   Case Laws Service Tax
    Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
    July 10, 2026   Case Laws Service Tax
    Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
    July 10, 2026   Case Laws Central Excise
    Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
    July 10, 2026   Case Laws Central Excise
    Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
    July 10, 2026   Case Laws Central Excise
    Water-handling pump classification determines excise exemption for boiler feed and condensate extraction pumps under tariff
    July 9, 2026   Case Laws GST
    Parallel GST proceedings bar applies only after adjudication begins; lawful arrest upheld and petition dismissed
    July 9, 2026   Case Laws GST
    Alternative statutory remedy bars writ review where the GST Tribunal can examine circulars and the amended refund rule.
    July 9, 2026   Case Laws GST
    IGST export refund under Rule 96 must be processed when Rule 96(4) contingencies are absent.
    July 9, 2026   Case Laws GST
    Omission of refund-restricting rule without saving clause bars pending denial proceedings and quashes consequential orders
    July 9, 2026   Case Laws GST
    Interest on delayed refund runs from the original application date after illegal refusal is set aside
    July 9, 2026   Case Laws GST
    Proper service of GST show cause notice failed when uploaded under the wrong portal tab, invalidating ex parte adjudication.
    July 9, 2026   Case Laws GST
    GST reimbursement in works contracts remains contractual, while statutory return, limitation and penalty relief cannot be ordered.
    July 9, 2026   Case Laws Income Tax
    Live nexus required for reassessment: third-party seized land register entries cannot justify reopening without a direct link to the assessee.
    July 9, 2026   Case Laws Income Tax
    Charitable purpose under general public utility survives revenue-generating activities undertaken to advance statutory objects.
    July 9, 2026   Case Laws Income Tax
    Retrospective reassessment jurisdiction upheld, while constitutional challenge to Section 147A was left for Division Bench review.
    July 9, 2026   Case Laws Income Tax
    Section 80GGC deduction denied where political donation was found to be an accommodation entry on surrounding circumstances.
    July 9, 2026   Case Laws Income Tax
    Recorded satisfaction is essential for penalty initiation under loan-repayment provisions; penalty failed for lack of assessment-order finding.
    July 9, 2026   Case Laws Income Tax
    Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
    July 9, 2026   Case Laws Income Tax
    Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.

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      Home› Highlights › Customs › 2024 › November, 2024 › This
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      Customs

      The notice outlines the implementation of automation in the...

      Automation of Import Rules for EOUs Starts Sept 2024: Obtain IGCR ID, Register Bonds, File Entries on ICEGATE Portal.

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      CustomsNovember 18, 2024Circulars
      The notice outlines the implementation of automation in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 (IGCRS Rules, 2022) for Export Oriented Units (EOUs) effective from 17.09.2024. EOUs must obtain an IGCR Identification Number (IIN) at the ICEGATE portal, register their IGCR bond, and file a bill of entry with IGCR benefits. The submission process involves a prior intimation request, bond registration on ICEGATE, and mandatory declarations in the Bill of Entry, including IIN, Certificate Type "EI", Bond Code "EI", Bond Number, Notification No., and Serial Number. The system will automatically debit the IGCR bond and bank guarantee upon submission. Assistance is available through provided email IDs for any implementation difficulties.
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      ActsIncome Tax
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