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    November 3, 2025   Case Laws Central Excise
    Appeal allowed; excise demand and penalties under Rule 25 read with s.11AC and Rule 26 annulled for lack of evidence
    November 3, 2025   Case Laws Indian Laws
    Appeal allowed under Art.142; arbitral award upheld, sale deeds validated; company forfeits Rs.6.82cr, pays Rs.3.18cr; s.34(2)(b)(ii)/s.34(2A) invoked
    November 3, 2025   Case Laws Indian Laws
    Tribunal award of delayed interest under Section 18(1)(a) upheld; Section 44(6) revisional power and Section 43(5) deposit appropriation affirmed
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    Government inserts Section 18A into Notification No. 26/2022-Customs (N.T.), assigning functions to designated proper officers
    November 1, 2025   Circulars SEBI
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    Accused granted regular bail under s.132(1)(b),(c) CGST Act; offences compoundable under s.138, release on bonds
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    November 1, 2025   Case Laws GST
    Petition dismissed; show-cause notice upheld as not wholly without jurisdiction; demerger and 2018 Notification require full adjudication
    November 1, 2025   Case Laws GST
    Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible - matter remitted
    November 1, 2025   Case Laws GST
    Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
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    Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
    November 1, 2025   Case Laws GST
    Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
    November 1, 2025   Case Laws GST
    Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST
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November 3, 2025   Case Laws Central Excise
Appeal allowed; excise demand and penalties under Rule 25 read with s.11AC and Rule 26 annulled for lack of evidence
November 3, 2025   Case Laws Indian Laws
Appeal allowed under Art.142; arbitral award upheld, sale deeds validated; company forfeits Rs.6.82cr, pays Rs.3.18cr; s.34(2)(b)(ii)/s.34(2A) invoked
November 3, 2025   Case Laws Indian Laws
Tribunal award of delayed interest under Section 18(1)(a) upheld; Section 44(6) revisional power and Section 43(5) deposit appropriation affirmed
November 1, 2025   Notifications Customs
Customs fixes tariff values for edible oils, brass scrap, areca nut, gold and silver effective 1 November 2025
November 1, 2025   Notifications Customs
Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effective 1 Nov 2025
November 1, 2025   Notifications Customs
Voluntary post-clearance revision of customs entries allowed via authorised portal application subject to conditions, fees, and verification
November 1, 2025   Notifications Customs
Customs Act, 1962: Rs.1,000 fee added for electronic applications under Voluntary Revision of Entries Post Clearance Regulations, 2025
November 1, 2025   Notifications Customs
Government inserts Section 18A into Notification No. 26/2022-Customs (N.T.), assigning functions to designated proper officers
November 1, 2025   Circulars SEBI
Securities regulator sets new derivatives index eligibility: min 14 constituents, weight caps, phased rebalancing by set deadlines
November 1, 2025   Circulars SEBI
Regulator allows advisers and analysts to share certified past performance privately before PaRRVA launches, subject to conditions and enrolment
November 1, 2025   Circulars SEBI
Regulator allows advisers to give second opinions and charge up to 2.5% AUA fees with annual disclosure and consent
November 1, 2025   Circulars FEMA
FCRA renewal: Registrants must file Form FC-3C with Proforma AA at least four months before certificate expiry
November 1, 2025   Case Laws GST
Accused granted regular bail under s.132(1)(b),(c) CGST Act; offences compoundable under s.138, release on bonds
November 1, 2025   Case Laws GST
Petition allowed, impugned order set aside; matter remitted to second respondent for fresh adjudication and hearing
November 1, 2025   Case Laws GST
Petition dismissed; show-cause notice upheld as not wholly without jurisdiction; demerger and 2018 Notification require full adjudication
November 1, 2025   Case Laws GST
Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible - matter remitted
November 1, 2025   Case Laws GST
Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
November 1, 2025   Case Laws GST
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)
November 1, 2025   Case Laws GST
Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
November 1, 2025   Case Laws GST
Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST

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Income Tax

HC held that writ petitions are disposed and directed procedural...

Procedural safeguards before reassessment under s.147/148A: deadlines for filing, AO disclosure, objections, reasoned orders, 30-day notice

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Income Tax October 17, 2025 Case Laws HC
HC held that writ petitions are disposed and directed procedural safeguards before initiation of reassessment under s.147/148A: the assessees must file their returns by 31.10.2025; within one week of filing the AO shall disclose by email the information relied upon to propose reassessment; assessees shall have two weeks to file objections by a prescribed/accessible mode; the AO shall pass a reasoned, speaking order on those objections within two further weeks and communicate it to the assessees; if reassessment is to be initiated, the first hearing date shall be fixed with at least 30 days' advance notice. The HC reaffirmed that precedential law and Article 141 mandate affording a minimal opportunity to object before reassessment is initiated.
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