Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    October 29, 2026   Case Laws GST
    Deemed stay on disputed interest recovery applies after full tax payment while appellate proceedings remain pending.
    October 29, 2026   Case Laws GST
    GST show-cause notice limitation requires timely portal service; internal generation and later upload cannot cure statutory invalidity.
    October 29, 2026   Case Laws GST
    Condonation of delay requires consideration of a taxpayer's explanation; failure to do so restores the GST appeal for merits.
    October 29, 2026   Case Laws GST
    Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions.
    October 29, 2026   Case Laws GST
    Pre-trial detention in GST fake-invoice prosecutions cannot continue after investigation absent risks to trial integrity.
    October 29, 2026   Case Laws GST
    Pre-arrest reasons for arrest must be communicated, and later constitutional rulings generally apply to earlier arrests.
    October 29, 2026   Case Laws GST
    Input tax credit cannot be denied solely because a supplier's registration was retrospectively cancelled; eligibility requires evidence review.
    October 29, 2026   Case Laws GST
    Transitional CENVAT credit permits full unavailed capital-goods credit, while TRAN-1 invoice omissions require verification of supporting records.
    October 29, 2026   Case Laws GST
    Merchant-export concession requires direct movement; disclosed supplies face non-fraud GST demand while undisclosed supplies retain fraud-based liabil...
    October 29, 2026   Case Laws GST
    Section 74 suppression demands require pleaded foundational facts, while undisclosed rental income supports extended-period GST liability.
    October 29, 2026   Case Laws GST
    Zero-rated export turnover includes invoices issued in the refund period even where goods are exported later.
    October 29, 2026   Case Laws GST
    Actual receipt of goods governs input tax credit, while duplicate penalties require statutory justification and procedural fairness.
    October 29, 2026   Case Laws GST
    Technical e-way bill discrepancies cannot support GST penalties where transactions are reported, tax paid, and evasion intent is absent.
    October 29, 2026   Case Laws GST
    Prospective refund restrictions cannot defeat pre-existing input tax credit claims merely because the refund application was filed later.
    October 29, 2026   Case Laws GST
    Statutory GST appeal limits bar excess delay condonation, while restoring registration prevents departmental challenge to the implemented order.
    October 29, 2026   Case Laws Income Tax
    Limitation for Tribunal appeals begins on receipt of the reasoned order, while sufficient cause can justify condonation.
    October 29, 2026   Case Laws Income Tax
    Refund adjustment during pending tax appeals requires prior intimation and binding recovery instructions; improper recovery attracts interest-bearing ...
    October 29, 2026   Case Laws Income Tax
    Joint development transfer triggers capital gains for property-owning association, while valuation must reflect consideration at the transfer date.
    October 29, 2026   Case Laws Income Tax
    Book rejection for missing stock records requires rational profit estimation and fresh cash-credit verification, with reassessment directed.
    October 29, 2026   Case Laws Income Tax
    Characterisation of flat-sale receipts as business income defeats capital-gains treatment and the residential-property reinvestment deduction.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 29, 2026   Case Laws GST
Deemed stay on disputed interest recovery applies after full tax payment while appellate proceedings remain pending.
October 29, 2026   Case Laws GST
GST show-cause notice limitation requires timely portal service; internal generation and later upload cannot cure statutory invalidity.
October 29, 2026   Case Laws GST
Condonation of delay requires consideration of a taxpayer's explanation; failure to do so restores the GST appeal for merits.
October 29, 2026   Case Laws GST
Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions.
October 29, 2026   Case Laws GST
Pre-trial detention in GST fake-invoice prosecutions cannot continue after investigation absent risks to trial integrity.
October 29, 2026   Case Laws GST
Pre-arrest reasons for arrest must be communicated, and later constitutional rulings generally apply to earlier arrests.
October 29, 2026   Case Laws GST
Input tax credit cannot be denied solely because a supplier's registration was retrospectively cancelled; eligibility requires evidence review.
October 29, 2026   Case Laws GST
Transitional CENVAT credit permits full unavailed capital-goods credit, while TRAN-1 invoice omissions require verification of supporting records.
October 29, 2026   Case Laws GST
Merchant-export concession requires direct movement; disclosed supplies face non-fraud GST demand while undisclosed supplies retain fraud-based liability.
October 29, 2026   Case Laws GST
Section 74 suppression demands require pleaded foundational facts, while undisclosed rental income supports extended-period GST liability.
October 29, 2026   Case Laws GST
Zero-rated export turnover includes invoices issued in the refund period even where goods are exported later.
October 29, 2026   Case Laws GST
Actual receipt of goods governs input tax credit, while duplicate penalties require statutory justification and procedural fairness.
October 29, 2026   Case Laws GST
Technical e-way bill discrepancies cannot support GST penalties where transactions are reported, tax paid, and evasion intent is absent.
October 29, 2026   Case Laws GST
Prospective refund restrictions cannot defeat pre-existing input tax credit claims merely because the refund application was filed later.
October 29, 2026   Case Laws GST
Statutory GST appeal limits bar excess delay condonation, while restoring registration prevents departmental challenge to the implemented order.
October 29, 2026   Case Laws Income Tax
Limitation for Tribunal appeals begins on receipt of the reasoned order, while sufficient cause can justify condonation.
October 29, 2026   Case Laws Income Tax
Refund adjustment during pending tax appeals requires prior intimation and binding recovery instructions; improper recovery attracts interest-bearing refund.
October 29, 2026   Case Laws Income Tax
Joint development transfer triggers capital gains for property-owning association, while valuation must reflect consideration at the transfer date.
October 29, 2026   Case Laws Income Tax
Book rejection for missing stock records requires rational profit estimation and fresh cash-credit verification, with reassessment directed.
October 29, 2026   Case Laws Income Tax
Characterisation of flat-sale receipts as business income defeats capital-gains treatment and the residential-property reinvestment deduction.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2025 › November, 2025 › This
Back

All Highlights

Customs

Central tax authorities announce the launch of SWIFT 2.0, a...

Central tax authority launches SWIFT 2.0, fully digital single-window platform for EXIM NOC processing with mandatory e-filing 2025

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs November 25, 2025 Circulars
Central tax authorities announce the launch of SWIFT 2.0, a fully digital Single Window platform serving as a single touch point for importers, exporters, and Partner Government Agencies (PGAs) for EXIM NOC processing. Unlike the earlier document-repository system, SWIFT 2.0 enables end-to-end digital, data-driven processing, unified dashboards, online submission of additional data and documents, real-time alerts, online fee payments, digital NOC downloads, and inspection scheduling. In the first phase, Animal Quarantine and Certification Services, Plant Quarantine Management System, and Food Safety and Standards Authority are onboarded, with mandatory data fields and documents integrated into the Bill of Entry. Mandatory filing for these PGAs commences 01.12.2025.
View Source View

Topics

Acts Income Tax
Next ➔