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October 5, 2026   Notifications Income Tax
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
October 5, 2026   Circulars Customs
Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
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Trade finance governance: revised Sub-Committee structure applies uniformly across Niryat Protsahan interventions under the Export Promotion Mission.
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Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
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Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
October 5, 2026   Notes Income Tax
Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
October 5, 2026   Notes Income Tax
Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
October 5, 2026   Notes Income Tax
Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
October 5, 2026   Notes Money Laundering
Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
October 5, 2026   Notes Income Tax
Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
October 5, 2026   Case Laws GST
Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
October 5, 2026   Case Laws GST
Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.
October 5, 2026   Case Laws GST
GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.
October 5, 2026   Case Laws GST
Electronic Cash Ledger Credits Do Not End Delayed GST Interest Until Debited Against Return Liability
October 5, 2026   Case Laws GST
Recurring-issue exception to GST appeal thresholds requires genuine wider implications; absent proof, the departmental appeal is not maintainable.
October 5, 2026   Case Laws Income Tax
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment year.
October 5, 2026   Case Laws Income Tax
Limitation for Section 153C notices is measured from the assessment year in which satisfaction is recorded, excluding stale assessment years.
October 5, 2026   Case Laws Income Tax
Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.
October 5, 2026   Case Laws Income Tax
Revised Form-3 payment deadlines cannot require impossible compliance, preserving settlement closure after prompt payment under Vivad se Vishwas.

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Home › Highlights › GST › 2025 › July, 2025 › This
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The HC held that under Section 26E of the SARFAESI Act, the...

Secured creditors have priority under Section 26E SARFAESI Act over CGST dues for asset recovery

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GST July 15, 2025 Case Laws HC
The HC held that under Section 26E of the SARFAESI Act, the secured creditor possesses priority over the secured asset concerning recovery of dues. Since the secured creditor had not taken possession of the property, the CGST authorities were justified in attaching the asset. Despite the admitted outstanding dues owed to both the CGST authorities and the secured creditor, the court allowed the secured creditor to proceed with enforcement against the secured asset. The ruling clarified that the CGST authorities' right to recover dues is subordinate to the secured creditor's interests, who must maintain transparent accounting and share transaction details with the CGST authorities. The court referred to established precedent confirming that statutory dues under other enactments, such as the MSMED Act, do not confer similar priority rights. The petition was accordingly disposed of.
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