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    October 7, 2025   Case Laws Law of Competition
    All appeals dismissed; finding of anti-competitive bid-rigging upheld under Sections 3(3)(c), 3(3)(d) read with 3(1); cease-and-desist and total-turno...
    October 7, 2025   Case Laws Money Laundering
    Special leave petition dismissed challenging provisional attachment under PMLA; where statutory appellate remedy exists, writ relief declined.
    October 7, 2025   Case Laws Money Laundering
    Appeal dismissed: four properties attached as proceeds of crime under PMLA; two direct, two equivalent-value acquisitions upheld
    October 7, 2025   Case Laws Service Tax
    Transfer of tenancy and occupancy rights not a "service" under Section 65B(44); charges not liable to service tax
    October 7, 2025   Case Laws Service Tax
    Penalty under s.77 and s.78(1) set aside where no fraud, pre-deposit paid and ST-3 returns filed
    October 6, 2025   Notifications SEZ
    Central Government notifies 11.541-hectare Special Economic Zone for semiconductor manufacturing; Approval Committee constituted, ICD status effective...
    October 6, 2025   Notifications Companies Law
    Government replaces Form IEPF-5 under IEPF Authority Accounting, Audit, Transfer and Refund Amendment Rules, 2025, effective 6 Oct 2025
    October 6, 2025   Notifications Customs
    Government amends Notification No. 26/2022-Customs (N.T.) to update table entries adding Sub-sections (1), (3), (5) of Section 110
    October 6, 2025   Notifications Customs
    Government appoints National Customs Targeting Centre-Passenger director as customs officer with powers under PNR Regulations, 2022 and Sections 30A, ...
    October 6, 2025   Circulars DGFT
    Foreign Trade Policy paragraphs 1.03 and 2.04 extend RoDTEP annual return deadline to 30.11.2025 with Rs.10,000 fee
    October 6, 2025   Circulars FEMA
    Regulator allows AD Category-I banks to invest SRV surplus in NCDs, bonds, CPs alongside government securities under FEMA
    October 6, 2025   Circulars FEMA
    Regulator allows non-resident SRVA holders to invest rupee surpluses in domestic NCDs, bonds and commercial paper
    October 6, 2025   Circulars GST
    From Oct 1, 2025, GST refund processing uses system risk scores; low-risk claims get 90% provisional sanction
    October 6, 2025   Case Laws Income Tax
    Decision upholds surplus from land sale taxed as capital gains, not business income; revenue appeal dismissed
    October 6, 2025   Case Laws GST
    Set aside order rejecting appeal as time-barred for 23 days; remit for fresh adjudication under Rule 108(3)
    October 6, 2025   Case Laws GST
    Petitioner allowed to file appeal within 30 days on condition of 50% tax pre-deposit; appeal to be heard on merits
    October 6, 2025   Case Laws GST
    Assessment order quashed for breach of natural justice; assessing officer must consider adjournment request before final assessment
    October 6, 2025   Case Laws GST
    Appellate order set aside for breach of natural justice; matter remanded for de novo hearing and fresh adjudication
    October 6, 2025   Case Laws GST
    Appellate Authority to decide factual GST exemption status; petitioner allowed to file appeal under Section 107 CGST Act
    October 6, 2025   Case Laws GST
    Appellant cannot avoid reversal of input tax credit on mutual fund subscriptions and redemptions under section 17(3) deeming provision
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October 7, 2025   Case Laws Law of Competition
All appeals dismissed; finding of anti-competitive bid-rigging upheld under Sections 3(3)(c), 3(3)(d) read with 3(1); cease-and-desist and total-turnover penalty sustained
October 7, 2025   Case Laws Money Laundering
Special leave petition dismissed challenging provisional attachment under PMLA; where statutory appellate remedy exists, writ relief declined.
October 7, 2025   Case Laws Money Laundering
Appeal dismissed: four properties attached as proceeds of crime under PMLA; two direct, two equivalent-value acquisitions upheld
October 7, 2025   Case Laws Service Tax
Transfer of tenancy and occupancy rights not a "service" under Section 65B(44); charges not liable to service tax
October 7, 2025   Case Laws Service Tax
Penalty under s.77 and s.78(1) set aside where no fraud, pre-deposit paid and ST-3 returns filed
October 6, 2025   Notifications SEZ
Central Government notifies 11.541-hectare Special Economic Zone for semiconductor manufacturing; Approval Committee constituted, ICD status effective 23 September 2025
October 6, 2025   Notifications Companies Law
Government replaces Form IEPF-5 under IEPF Authority Accounting, Audit, Transfer and Refund Amendment Rules, 2025, effective 6 Oct 2025
October 6, 2025   Notifications Customs
Government amends Notification No. 26/2022-Customs (N.T.) to update table entries adding Sub-sections (1), (3), (5) of Section 110
October 6, 2025   Notifications Customs
Government appoints National Customs Targeting Centre-Passenger director as customs officer with powers under PNR Regulations, 2022 and Sections 30A, 41A
October 6, 2025   Circulars DGFT
Foreign Trade Policy paragraphs 1.03 and 2.04 extend RoDTEP annual return deadline to 30.11.2025 with Rs.10,000 fee
October 6, 2025   Circulars FEMA
Regulator allows AD Category-I banks to invest SRV surplus in NCDs, bonds, CPs alongside government securities under FEMA
October 6, 2025   Circulars FEMA
Regulator allows non-resident SRVA holders to invest rupee surpluses in domestic NCDs, bonds and commercial paper
October 6, 2025   Circulars GST
From Oct 1, 2025, GST refund processing uses system risk scores; low-risk claims get 90% provisional sanction
October 6, 2025   Case Laws Income Tax
Decision upholds surplus from land sale taxed as capital gains, not business income; revenue appeal dismissed
October 6, 2025   Case Laws GST
Set aside order rejecting appeal as time-barred for 23 days; remit for fresh adjudication under Rule 108(3)
October 6, 2025   Case Laws GST
Petitioner allowed to file appeal within 30 days on condition of 50% tax pre-deposit; appeal to be heard on merits
October 6, 2025   Case Laws GST
Assessment order quashed for breach of natural justice; assessing officer must consider adjournment request before final assessment
October 6, 2025   Case Laws GST
Appellate order set aside for breach of natural justice; matter remanded for de novo hearing and fresh adjudication
October 6, 2025   Case Laws GST
Appellate Authority to decide factual GST exemption status; petitioner allowed to file appeal under Section 107 CGST Act
October 6, 2025   Case Laws GST
Appellant cannot avoid reversal of input tax credit on mutual fund subscriptions and redemptions under section 17(3) deeming provision

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Customs

Customs has implemented ICES modules to enable sea-to-sea...

ICES sea-to-sea transshipment rules for FCL between gateway and Visakhapatnam: IGM, TP, CFS codes, ETP/EGM procedures

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Customs October 10, 2025 Circulars
Customs has implemented ICES modules to enable sea-to-sea transshipment of FCL import and export cargo between the Gateway port (INGGV1) and Visakhapatnam port (INVTZ1). For imports, carriers must declare TI, destination port code and 10-digit CFS code in the IGM, file a TP request matching IGM data, obtain TP approval and present a custodian-endorsed arrival report at the destination CFS before filing the Bill of Entry with gateway IGM details. For exports, shipping bills and ETP at INVTZ1 are processed, preventive checks at INGGV1 lead to "Allowed for shipment" and EGM filing; ETP serves as EGM for drawback while IGST refund awaits gateway EGM closure. Annexures list associated CFS codes and a container arrival report template; operational issues to be notified to the Assistant Commissioner (EDI).
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Acts Income Tax
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