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    November 7, 2026   Notifications Customs
    Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
    November 7, 2026   Circulars DGFT
    Tariff rate quotas for vehicle imports under the India-UK trade agreement open for applications across specified vehicle categories.
    November 7, 2026   Circulars GST - States
    Input tax credit apportionment for banks and financial institutions turns on eligible registrations, same-PAN supplies and reporting rules.
    November 7, 2026   Circulars GST - States
    Demo vehicle input tax credit extends to authorised agents despite manufacturers selling vehicles directly to customers.
    November 7, 2026   Circulars SEBI
    Accredited investor eligibility now permits manager-led verification, group-wide recognition and deemed status for persons resident outside India.
    November 7, 2026   Circulars Customs
    Customs message amendments: The designated officer changes from Import Noting to EDI, while other public notice provisions remain unchanged.
    November 7, 2026   Case Laws GST
    GST show-cause replies must precede personal hearings, with same-day scheduling irregular in input tax credit adjudication.
    November 7, 2026   Case Laws GST
    Interim protection in GST investigations involving serious criminal allegations depends on case diary review and hearing the State.
    November 7, 2026   Case Laws GST
    Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits.
    November 7, 2026   Case Laws GST
    Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.
    November 7, 2026   Case Laws GST
    Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
    November 7, 2026   Case Laws GST
    GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.
    November 7, 2026   Case Laws GST
    Wrongly availed input tax credit attracts interest only when utilised, while residual penalty requires an independent statutory basis.
    November 7, 2026   Case Laws GST
    Wrongly claimed and used input tax credit attracts interest when ledger balances show consumption before reversal, regardless of intent.
    November 7, 2026   Case Laws GST
    Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
    November 7, 2026   Case Laws GST
    Board opinion exclusion from GST appeal monetary limits requires a specific circular, not a petition on an identical issue.
    November 7, 2026   Case Laws Income Tax
    Concessional employee loan perquisites use SBI's prime lending rate as a valid, uniform benchmark under delegated tax rules.
    November 7, 2026   Case Laws Income Tax
    Reassessment of second-PAN cash deposits requires relevant material, while factual disputes over declared sales fall outside writ review.
    November 7, 2026   Case Laws Income Tax
    Residential-house reinvestment exemption remains available in reassessment despite no original return when prescribed investment conditions are met.
    November 7, 2026   Case Laws Income Tax
    Accommodation-entry information supports reassessment when independently assessed, while receipts matched by sales may attract fact-specific profit ta...
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November 7, 2026   Notifications Customs
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel tools.
November 7, 2026   Circulars DGFT
Tariff rate quotas for vehicle imports under the India-UK trade agreement open for applications across specified vehicle categories.
November 7, 2026   Circulars GST - States
Input tax credit apportionment for banks and financial institutions turns on eligible registrations, same-PAN supplies and reporting rules.
November 7, 2026   Circulars GST - States
Demo vehicle input tax credit extends to authorised agents despite manufacturers selling vehicles directly to customers.
November 7, 2026   Circulars SEBI
Accredited investor eligibility now permits manager-led verification, group-wide recognition and deemed status for persons resident outside India.
November 7, 2026   Circulars Customs
Customs message amendments: The designated officer changes from Import Noting to EDI, while other public notice provisions remain unchanged.
November 7, 2026   Case Laws GST
GST show-cause replies must precede personal hearings, with same-day scheduling irregular in input tax credit adjudication.
November 7, 2026   Case Laws GST
Interim protection in GST investigations involving serious criminal allegations depends on case diary review and hearing the State.
November 7, 2026   Case Laws GST
Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits.
November 7, 2026   Case Laws GST
Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.
November 7, 2026   Case Laws GST
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different years.
November 7, 2026   Case Laws GST
GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.
November 7, 2026   Case Laws GST
Wrongly availed input tax credit attracts interest only when utilised, while residual penalty requires an independent statutory basis.
November 7, 2026   Case Laws GST
Wrongly claimed and used input tax credit attracts interest when ledger balances show consumption before reversal, regardless of intent.
November 7, 2026   Case Laws GST
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatment.
November 7, 2026   Case Laws GST
Board opinion exclusion from GST appeal monetary limits requires a specific circular, not a petition on an identical issue.
November 7, 2026   Case Laws Income Tax
Concessional employee loan perquisites use SBI's prime lending rate as a valid, uniform benchmark under delegated tax rules.
November 7, 2026   Case Laws Income Tax
Reassessment of second-PAN cash deposits requires relevant material, while factual disputes over declared sales fall outside writ review.
November 7, 2026   Case Laws Income Tax
Residential-house reinvestment exemption remains available in reassessment despite no original return when prescribed investment conditions are met.
November 7, 2026   Case Laws Income Tax
Accommodation-entry information supports reassessment when independently assessed, while receipts matched by sales may attract fact-specific profit taxation.

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The HC remanded the matter for de novo adjudication, directing...

Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines

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GST November 5, 2025 Case Laws HC
The HC remanded the matter for de novo adjudication, directing recalculation of interest only on belated tax payment by comparing the delay against monthly tax payment timelines under s.39 and returns filed in GSTR-3B, and by taking into account the debit entry dated 19.12.2022. The petitioner must, within 30 days of receipt of the order, file documentary certificates substantiating entitlement to the claimed balance of input tax credit. Thereafter the respondent shall adjudicate and pass final orders on merits after affording the petitioner an opportunity of hearing. The petition is disposed of.
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