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    June 3, 2026   Notifications Income Tax
    Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.
    June 3, 2026   Circulars DGFT
    India-Oman CEPA added to HBP procedures, enabling certificate of origin issuance through authorised agencies.
    June 3, 2026   Circulars DGFT
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    June 3, 2026   Case Laws GST
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    June 3, 2026   Case Laws Income Tax
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June 3, 2026   Notifications Income Tax
Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.
June 3, 2026   Circulars DGFT
India-Oman CEPA added to HBP procedures, enabling certificate of origin issuance through authorised agencies.
June 3, 2026   Circulars DGFT
Preferential Certificate of Origin framework expanded for India-Oman CEPA through updated authorised issuing agencies.
June 3, 2026   Circulars DGFT
Standard Input Output Norms notified for Chemical and Allied Product exports, streamlining Advance Authorisation approvals.
June 3, 2026   Circulars Customs
Custodian and customs cargo service approval renewed for Impex Park CFS, subject to compliance and review conditions.
June 3, 2026   Circulars Customs
System-based cargo examination scheduling streamlines import clearances with transparent slot allocation, rescheduling controls and audit trails.
June 3, 2026   Case Laws GST
Recording reasons in writing is mandatory before blocking input tax credit under Rule 86-A; later explanations cannot cure the defect.
June 3, 2026   Case Laws GST
Writ jurisdiction cannot bypass expired GST appeal remedy absent jurisdictional error or breach of natural justice.
June 3, 2026   Case Laws GST
Bail in CGST prosecution: pre-trial detention must be exceptional where investigation is complete and trial is delayed.
June 3, 2026   Case Laws GST
BOT road concession treated as taxable works contract; toll rights counted as consideration, not exempt toll access service.
June 3, 2026   Case Laws GST
Parallel GST adjudication barred on same subject matter; authorities must coordinate and issue a reasoned order after hearing.
June 3, 2026   Case Laws GST
Natural justice in GST cancellation: cryptic rejection and premature hearing notice justified writ relief despite appeal remedy.
June 3, 2026   Case Laws GST
GST bail in input tax credit prosecution granted where documentary evidence and no criminal antecedents supported release.
June 3, 2026   Case Laws GST
Retrospective ITC extension under GST saves claims filed by 30.11.2021 from limitation-based reversal, while other objections remain open.
June 3, 2026   Case Laws GST
Composite works contract exemption for sewerage projects depends on local authority status and final goods-value threshold.
June 3, 2026   Case Laws GST
GST treatment of commercial real estate: under-construction sales and leasing are taxable, with proportionate credit only for pre-completion sales.
June 3, 2026   Case Laws Income Tax
Strict construction of equalisation levy provisions excludes reimbursement to an overseas subsidiary for online advertising costs.
June 3, 2026   Case Laws Income Tax
Prepaid distributor discount under Section 194H: TDS refund ordered forthwith, while separate demand adjustment issues remain open.
June 3, 2026   Case Laws Income Tax
Taxability of interest on enhanced compensation upheld as income from other sources; reassessment challenge also failed for lack of prejudice.
June 3, 2026   Case Laws Income Tax
Treaty taxability of technical service fees under India-Thailand DTAA denied absent permanent establishment; penalty challenge premature.

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GST

HC allowed the petition challenging tax demand, setting aside...

Tax Dispute Resolved: Petitioner Granted Opportunity to Respond and Challenge Ex-Parte Order Under Section 74(9)

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GST May 20, 2025 Case Laws HC
HC allowed the petition challenging tax demand, setting aside the ex-parte order dated 05.10.2023 under Section 74(9) of CGST/KGST Act. The court remitted the matter back to the first respondent, directing the petitioner to appear on 28.04.2025 and providing an opportunity to submit replies and documents. The order emphasizes a justice-oriented approach, allowing the petitioner to contest the proceedings and provide explanations for previous non-compliance. If the petitioner fails to appear on the specified date, the current order will be automatically recalled, and the petition will be restored.
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Acts Income Tax
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