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    October 18, 2025   Case Laws Service Tax
    Service tax demand upheld; extended limitation under proviso to Section 73 applied, penalties under Sections 75 and 78 affirmed
    October 18, 2025   Case Laws Service Tax
    Appeal partly dismissed: VCES declaration and second rectification rejected; no natural justice breach; section 74 applied to sustain demand
    October 18, 2025   Case Laws Service Tax
    Dispute remitted for fresh determination on service tax for renting immovable property; demand upheld for miscellaneous receipts and credit mismatches
    October 18, 2025   Case Laws Central Excise
    Subcontractor entitled to exemption for supplies linked to ICB-awarded petroleum operations; duty demand annulled on merits
    October 17, 2025   Notifications DGFT
    Authority amends ITC (HS) 2022 Schedule I import policy to align classifications and notes with Finance Act 2025
    October 17, 2025   Notifications Income Tax
    Central Government declares UP Awas Evam Vikas Parishad authority eligible under clause (46A)(b) of section 10, tax-exempt from AY 2024-25 -25
    October 17, 2025   Notifications Income Tax
    Central Government notifies state seed and organic certification agency qualifies for exemption under section 10(46A)(b) from AY 2024-25
    October 17, 2025   Notifications Income Tax
    Central Government treats municipal water supply and sewerage board as Board under clause (46A)(b) of Section 10
    October 17, 2025   Notifications Customs
    Customs amends notification under s.14(2) substituting tariff values for palm/soy oils, brass, areca nut, gold/silver effective 16 Oct 2025
    October 17, 2025   Notifications DGFT
    Areca nut imports ITC HS 08028090 prohibited under Rs.351/kg; roasted Areca 20081991 similarly restricted; EOUs, SEZs, Advance Authorization exempt
    October 17, 2025   Circulars Companies Law
    MCA extends fee-free filing period for DIR-3-KYC and DIR-3-KYC-WEB forms to 31 October 2025 (Gen Circular No.05/2025)
    October 17, 2025   Circulars Customs
    All brokers, staff, importers/exporters must replace non-QR customs passes with CBLMS QR passes; non-QR invalid from 11/08/2025
    October 17, 2025   Circulars Customs
    One-time administrative auction scheme for uncleared export cargo: inventory, notices, valuation, e-auction, proceeds distribution, disposal by deadli...
    October 17, 2025   Case Laws Income Tax
    Criminal prosecution under Section 276C(2) quashed where tax default was mere delay, no wilful attempt to evade tax
    October 17, 2025   Case Laws Income Tax
    Addition upheld under section 56(2)(vii)(b); transactions treated as separate purchases; cancellation treated as transfer under section 2(47)
    October 17, 2025   Case Laws GST
    Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
    October 17, 2025   Case Laws GST
    Petition dismissed as not maintainable; held collateral delay attempt, mala fide; petitioner ordered to pay Rs.2,00,000 costs
    October 17, 2025   Case Laws GST
    IGST cannot be separately levied on service element of composite supply when goods component already taxed - show cause quashed
    October 17, 2025   Case Laws Income Tax
    Procedural safeguards before reassessment under s.147/148A: deadlines for filing, AO disclosure, objections, reasoned orders, 30-day notice
    October 17, 2025   Case Laws Income Tax
    Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
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October 18, 2025   Case Laws Service Tax
Service tax demand upheld; extended limitation under proviso to Section 73 applied, penalties under Sections 75 and 78 affirmed
October 18, 2025   Case Laws Service Tax
Appeal partly dismissed: VCES declaration and second rectification rejected; no natural justice breach; section 74 applied to sustain demand
October 18, 2025   Case Laws Service Tax
Dispute remitted for fresh determination on service tax for renting immovable property; demand upheld for miscellaneous receipts and credit mismatches
October 18, 2025   Case Laws Central Excise
Subcontractor entitled to exemption for supplies linked to ICB-awarded petroleum operations; duty demand annulled on merits
October 17, 2025   Notifications DGFT
Authority amends ITC (HS) 2022 Schedule I import policy to align classifications and notes with Finance Act 2025
October 17, 2025   Notifications Income Tax
Central Government declares UP Awas Evam Vikas Parishad authority eligible under clause (46A)(b) of section 10, tax-exempt from AY 2024-25 -25
October 17, 2025   Notifications Income Tax
Central Government notifies state seed and organic certification agency qualifies for exemption under section 10(46A)(b) from AY 2024-25
October 17, 2025   Notifications Income Tax
Central Government treats municipal water supply and sewerage board as Board under clause (46A)(b) of Section 10
October 17, 2025   Notifications Customs
Customs amends notification under s.14(2) substituting tariff values for palm/soy oils, brass, areca nut, gold/silver effective 16 Oct 2025
October 17, 2025   Notifications DGFT
Areca nut imports ITC HS 08028090 prohibited under Rs.351/kg; roasted Areca 20081991 similarly restricted; EOUs, SEZs, Advance Authorization exempt
October 17, 2025   Circulars Companies Law
MCA extends fee-free filing period for DIR-3-KYC and DIR-3-KYC-WEB forms to 31 October 2025 (Gen Circular No.05/2025)
October 17, 2025   Circulars Customs
All brokers, staff, importers/exporters must replace non-QR customs passes with CBLMS QR passes; non-QR invalid from 11/08/2025
October 17, 2025   Circulars Customs
One-time administrative auction scheme for uncleared export cargo: inventory, notices, valuation, e-auction, proceeds distribution, disposal by deadline
October 17, 2025   Case Laws Income Tax
Criminal prosecution under Section 276C(2) quashed where tax default was mere delay, no wilful attempt to evade tax
October 17, 2025   Case Laws Income Tax
Addition upheld under section 56(2)(vii)(b); transactions treated as separate purchases; cancellation treated as transfer under section 2(47)
October 17, 2025   Case Laws GST
Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
October 17, 2025   Case Laws GST
Petition dismissed as not maintainable; held collateral delay attempt, mala fide; petitioner ordered to pay Rs.2,00,000 costs
October 17, 2025   Case Laws GST
IGST cannot be separately levied on service element of composite supply when goods component already taxed - show cause quashed
October 17, 2025   Case Laws Income Tax
Procedural safeguards before reassessment under s.147/148A: deadlines for filing, AO disclosure, objections, reasoned orders, 30-day notice
October 17, 2025   Case Laws Income Tax
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits applied

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Customs

The circular directs full implementation of the Sea Cargo...

Government orders full SCMTR implementation with nationwide systems live and all messages operational by 31 December 2025 deadline

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Customs October 10, 2025 Circulars
The circular directs full implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR): SAM and SEI are live PAN India, SDM implemented nationwide with amendment messages operational, and stuffing messages are piloted at two sites; remaining SCMTR messages are to be operationalized by 31 December 2025. Transitional provisions are extended to 31 December 2025, during which stakeholders must file accurate electronic declarations compliant with statutory provisions. A task force will monitor rollout, DG Systems will receive implementation issues, and regional chiefs must run weekly stakeholder outreach and publish notices to ensure smooth adoption.
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Acts Income Tax
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