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    November 19, 2025   Case Laws Customs
    Beneficial owner held liable for differential customs duty; royalties added under Rule 10(1)(c); confiscation, penalties under s.111(m), s.114A, s.112...
    November 19, 2025   Case Laws FEMA
    Order affirms FEMA s.3(b) violations for hawala under-valuation; penalties reduced for principal and corporate; two directors cleared
    November 19, 2025   Case Laws Money Laundering
    Section 223(1) BNSS breached by taking cognizance without mandatory pre-cognizance hearing; matter remanded for fresh hearing
    November 19, 2025   Case Laws Central Excise
    ISD allocation of CENVAT/ITC upheld under Rule 7; technical invoice defects and ledger use insufficient to deny credit
    November 19, 2025   Case Laws Indian Laws
    Petition challenging conviction under s.138 IPC dismissed; supervisory powers under Art.227 and s.482 CrPC not invoked
    November 19, 2025   Case Laws GST
    Proceedings under section 74(1) quashed where seller's registration restored and no evidence of fraud, tax evasion or suppression
    November 19, 2025   Case Laws GST
    Detention and seizure upheld where no e-way bill produced before movement; later generation doesn't cure defect
    November 19, 2025   Case Laws GST
    Seizure of goods unlawful where valid uncancelled e-way bill and documents show genuine transport, no intent to evade tax
    November 19, 2025   Case Laws GST
    Initiation under s.130 on survey-noted excess stock unsustainable; s.35(6) and ss.73/74 govern tax on unaccounted goods
    November 19, 2025   Case Laws GST
    Provisional attachment order of 1 Jan 2025 held appealable under Section 107 CGST Act; appeal allowed with pre-deposit
    November 19, 2025   Case Laws GST
    Bail granted to accused in alleged Rs.35 crore GST input-tax-credit fraud via fake firms; investigation complete, trial lengthy
    November 19, 2025   Case Laws GST
    Bail granted to accused in Rs.120 crore embezzlement via fictitious suppliers; release on surety under s.132(1)(i) C.G.S.T. Act
    November 19, 2025   Case Laws Income Tax
    Penalty quashed where assessee disclosed foreign asset in original and s.153A returns; no failure under s.139(1)
    November 19, 2025   Case Laws Income Tax
    Form No.9A delay condoned under Section 119(2)(b) IT Act for bona fide misprint reliance; Sections 11 and 12 relief
    November 19, 2025   Case Laws Income Tax
    Notice under s.148 held time-barred as six-year survivor period expired; related s.142(1) notices quashed and s.148A(d) process incomplete
    November 19, 2025   Case Laws Income Tax
    Appeal allows society exemption under s.10(23C)(vi): recurring surplus, development fund, land acquisition not conclusive of profit motive
    November 19, 2025   Case Laws Income Tax
    TDS credit allowed despite missing Form 16 and Form 26AS where payslips prove deduction; even if not deposited by deductor / employer
    November 19, 2025   Case Laws Income Tax
    Appeal allowed in part, grants s.23(1)(c) relief for five flats; office treated as house property, recomputation directed
    November 19, 2025   Case Laws Income Tax
    Settlement payment for withdrawing inheritance claim not a transfer of capital asset under sections 2(14) and 2(47)
    November 19, 2025   Case Laws Income Tax
    Partial relief: builder payments treated as acquisition cost; Rs11,35,023 allowed, Rs5,49,644 disallowed; travel, boarding, local transport denied
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November 19, 2025   Case Laws Customs
Beneficial owner held liable for differential customs duty; royalties added under Rule 10(1)(c); confiscation, penalties under s.111(m), s.114A, s.112(a), s.114AA
November 19, 2025   Case Laws FEMA
Order affirms FEMA s.3(b) violations for hawala under-valuation; penalties reduced for principal and corporate; two directors cleared
November 19, 2025   Case Laws Money Laundering
Section 223(1) BNSS breached by taking cognizance without mandatory pre-cognizance hearing; matter remanded for fresh hearing
November 19, 2025   Case Laws Central Excise
ISD allocation of CENVAT/ITC upheld under Rule 7; technical invoice defects and ledger use insufficient to deny credit
November 19, 2025   Case Laws Indian Laws
Petition challenging conviction under s.138 IPC dismissed; supervisory powers under Art.227 and s.482 CrPC not invoked
November 19, 2025   Case Laws GST
Proceedings under section 74(1) quashed where seller's registration restored and no evidence of fraud, tax evasion or suppression
November 19, 2025   Case Laws GST
Detention and seizure upheld where no e-way bill produced before movement; later generation doesn't cure defect
November 19, 2025   Case Laws GST
Seizure of goods unlawful where valid uncancelled e-way bill and documents show genuine transport, no intent to evade tax
November 19, 2025   Case Laws GST
Initiation under s.130 on survey-noted excess stock unsustainable; s.35(6) and ss.73/74 govern tax on unaccounted goods
November 19, 2025   Case Laws GST
Provisional attachment order of 1 Jan 2025 held appealable under Section 107 CGST Act; appeal allowed with pre-deposit
November 19, 2025   Case Laws GST
Bail granted to accused in alleged Rs.35 crore GST input-tax-credit fraud via fake firms; investigation complete, trial lengthy
November 19, 2025   Case Laws GST
Bail granted to accused in Rs.120 crore embezzlement via fictitious suppliers; release on surety under s.132(1)(i) C.G.S.T. Act
November 19, 2025   Case Laws Income Tax
Penalty quashed where assessee disclosed foreign asset in original and s.153A returns; no failure under s.139(1)
November 19, 2025   Case Laws Income Tax
Form No.9A delay condoned under Section 119(2)(b) IT Act for bona fide misprint reliance; Sections 11 and 12 relief
November 19, 2025   Case Laws Income Tax
Notice under s.148 held time-barred as six-year survivor period expired; related s.142(1) notices quashed and s.148A(d) process incomplete
November 19, 2025   Case Laws Income Tax
Appeal allows society exemption under s.10(23C)(vi): recurring surplus, development fund, land acquisition not conclusive of profit motive
November 19, 2025   Case Laws Income Tax
TDS credit allowed despite missing Form 16 and Form 26AS where payslips prove deduction; even if not deposited by deductor / employer
November 19, 2025   Case Laws Income Tax
Appeal allowed in part, grants s.23(1)(c) relief for five flats; office treated as house property, recomputation directed
November 19, 2025   Case Laws Income Tax
Settlement payment for withdrawing inheritance claim not a transfer of capital asset under sections 2(14) and 2(47)
November 19, 2025   Case Laws Income Tax
Partial relief: builder payments treated as acquisition cost; Rs11,35,023 allowed, Rs5,49,644 disallowed; travel, boarding, local transport denied

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Customs

Electronic warehousing controls are reinforced by requiring all...

Electronic warehouse bond-to-bond transfers and ex-bonding shift to ICEGATE/ICES; limited manual processing for pre-01.09.2025 error cases.

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Customs December 17, 2025 Circulars
Electronic warehousing controls are reinforced by requiring all warehouse-to-warehouse (bond-to-bond) movements to be executed through the ICEGATE module, and by enhancing ICES to permit ex-bonding only where sufficient quantity exists in the IEC-specific ledger at the concerned warehouse for into-bond Bills of Entry dated on or after 01.09.2025; this results in denial of manual bond-to-bond permissions except in exigency, which must be approved in writing and regularized electronically to preserve accountal integrity. For legacy cases where the into-bond Bill of Entry is dated before 01.09.2025 and operations are blocked due to Errors 70, 71, or 137 arising from pre-module/manual movements and ledger mismatches, manual processing of genuine movements/ex-bonding is permitted upon submission of specified documentary evidence (error screenshot, certified ledger, stock statement, prescribed removal form with Tracking ID, and other required documents).
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Acts Income Tax
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