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    October 11, 2025   Case Laws Customs
    FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) a...
    October 11, 2025   Case Laws Customs
    Remand for de novo classification under Rule 3 GRI and Chapter 39 Notes 3 and 6; allow expert tests
    October 11, 2025   Case Laws Customs
    License payments not includible in transaction value under Rule 9(1)(c); valuation adjustments, duties and Section 112(a) penalties quashed
    October 11, 2025   Case Laws Customs
    Appeal allowed: customs lack power to re-assess import value or fix retail prices under proviso to s.3(2)
    October 11, 2025   Case Laws Customs
    Penalty under Section 112 set aside for clearing agent due to no proof of mens rea or active participation
    October 11, 2025   Case Laws Money Laundering
    Evidentiary presumption under Sections 24 and 45 denies bail where Section 50 statements and concealment show organized money-laundering risk
    October 11, 2025   Case Laws Money Laundering
    PMLA attachment valid despite prior mortgage; secured creditor keeps priority but may seek relief under Section 8(7)/8(8)
    October 11, 2025   Case Laws Service Tax
    Taxpayer not liable for service tax; services supplied and consumed abroad under POPS rules; reverse charge inapplicable, SEZ exemptions apply
    October 11, 2025   Case Laws Indian Laws
    Trustee who signs dishonoured cheque can face prosecution under Section 141 of the Negotiable Instruments Act
    October 10, 2025   Notifications Income Tax
    Central Government exempts urban development authority under section 10(46A)(b) for AY 2025-26, subject to conditions -26
    October 10, 2025   Circulars Customs
    ICES sea-to-sea transshipment rules for FCL between gateway and Visakhapatnam: IGM, TP, CFS codes, ETP/EGM procedures
    October 10, 2025   Circulars SEBI
    Regulator allows two intraday block-deal windows with ±3% price band, INR 25 crore minimum, delivery-only trades
    October 10, 2025   Circulars Customs
    Government orders full SCMTR implementation with nationwide systems live and all messages operational by 31 December 2025 deadline
    October 10, 2025   Circulars SEZ
    Government clarifies SEZ-to-SEZ and DTA-to-SEZ service exports not subject to FEMA, no SOFTEX/EDF filings required
    October 10, 2025   Case Laws GST
    Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires
    October 10, 2025   Case Laws GST
    Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative
    October 10, 2025   Case Laws GST
    Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful
    October 10, 2025   Case Laws GST
    Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing
    October 10, 2025   Case Laws GST
    Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection
    October 10, 2025   Case Laws GST
    Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs
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October 11, 2025   Case Laws Customs
FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) and 114AA
October 11, 2025   Case Laws Customs
Remand for de novo classification under Rule 3 GRI and Chapter 39 Notes 3 and 6; allow expert tests
October 11, 2025   Case Laws Customs
License payments not includible in transaction value under Rule 9(1)(c); valuation adjustments, duties and Section 112(a) penalties quashed
October 11, 2025   Case Laws Customs
Appeal allowed: customs lack power to re-assess import value or fix retail prices under proviso to s.3(2)
October 11, 2025   Case Laws Customs
Penalty under Section 112 set aside for clearing agent due to no proof of mens rea or active participation
October 11, 2025   Case Laws Money Laundering
Evidentiary presumption under Sections 24 and 45 denies bail where Section 50 statements and concealment show organized money-laundering risk
October 11, 2025   Case Laws Money Laundering
PMLA attachment valid despite prior mortgage; secured creditor keeps priority but may seek relief under Section 8(7)/8(8)
October 11, 2025   Case Laws Service Tax
Taxpayer not liable for service tax; services supplied and consumed abroad under POPS rules; reverse charge inapplicable, SEZ exemptions apply
October 11, 2025   Case Laws Indian Laws
Trustee who signs dishonoured cheque can face prosecution under Section 141 of the Negotiable Instruments Act
October 10, 2025   Notifications Income Tax
Central Government exempts urban development authority under section 10(46A)(b) for AY 2025-26, subject to conditions -26
October 10, 2025   Circulars Customs
ICES sea-to-sea transshipment rules for FCL between gateway and Visakhapatnam: IGM, TP, CFS codes, ETP/EGM procedures
October 10, 2025   Circulars SEBI
Regulator allows two intraday block-deal windows with ±3% price band, INR 25 crore minimum, delivery-only trades
October 10, 2025   Circulars Customs
Government orders full SCMTR implementation with nationwide systems live and all messages operational by 31 December 2025 deadline
October 10, 2025   Circulars SEZ
Government clarifies SEZ-to-SEZ and DTA-to-SEZ service exports not subject to FEMA, no SOFTEX/EDF filings required
October 10, 2025   Case Laws GST
Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires
October 10, 2025   Case Laws GST
Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative
October 10, 2025   Case Laws GST
Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful
October 10, 2025   Case Laws GST
Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing
October 10, 2025   Case Laws GST
Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection
October 10, 2025   Case Laws GST
Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs

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GST

The tax authority withdraws its prior circular dated 26 June...

Tax authority withdraws circular prescribing evidence procedure under Section 15(3)(b)(ii) CGST Act; suppliers no longer required to comply

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GST October 3, 2025 Circulars
The tax authority withdraws its prior circular dated 26 June 2024 that had prescribed a procedure for suppliers to provide evidence of compliance with Section 15(3)(b)(ii) of the CGST Act concerning reversal of input tax credit for discounts; the withdrawn procedure is no longer required. Field formations are directed to publicize the withdrawal via trade notices and to report any implementation difficulties to the authority.
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Acts Income Tax
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