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    March 5, 2026   Circulars Customs
    Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
    March 5, 2026   Circulars Customs
    Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
    March 5, 2026   Case Laws GST
    Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
    March 5, 2026   Case Laws GST
    Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
    March 5, 2026   Case Laws IBC
    Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
    March 5, 2026   Case Laws IBC
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    March 5, 2026   Case Laws GST
    Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
    March 5, 2026   Case Laws GST
    Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
    March 5, 2026   Case Laws GST
    Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
    March 5, 2026   Case Laws GST
    Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
    March 5, 2026   Case Laws GST
    Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
    March 5, 2026   Case Laws GST
    Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
    March 5, 2026   Case Laws Income Tax
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    March 5, 2026   Case Laws Income Tax
    Tax withholding certificate challenged for failure to apply precedent; authority ordered to issue a reduced treaty-based deduction certificate.
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    March 5, 2026   Case Laws Income Tax
    Royalty taxation: notional royalty disallowed without contractual right; no PE attribution, royalties taxed at treaty rate.
    March 5, 2026   Case Laws Income Tax
    Mandatory signature requirement for electronic tax notices invalidates unsigned reopening notices and denies jurisdiction for reassessment.
    March 5, 2026   Case Laws Income Tax
    Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
    March 5, 2026   Case Laws Income Tax
    Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
    March 5, 2026   Case Laws Income Tax
    Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.
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March 5, 2026   Circulars Customs
Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
March 5, 2026   Circulars Customs
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.
March 5, 2026   Case Laws GST
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.
March 5, 2026   Case Laws GST
Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
March 5, 2026   Case Laws IBC
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be restored.
March 5, 2026   Case Laws IBC
Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
March 5, 2026   Case Laws GST
Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
March 5, 2026   Case Laws GST
Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
March 5, 2026   Case Laws GST
Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
March 5, 2026   Case Laws GST
Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
March 5, 2026   Case Laws GST
Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
March 5, 2026   Case Laws GST
Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
March 5, 2026   Case Laws Income Tax
Non-communication of a court order nullified a subsequent assessment; fresh reply and re order mandated with extended timelines.
March 5, 2026   Case Laws Income Tax
Tax withholding certificate challenged for failure to apply precedent; authority ordered to issue a reduced treaty-based deduction certificate.
March 5, 2026   Case Laws Income Tax
Denial of Hearing in Faceless Assessment invalidates proceedings; reopen, allow filing of reply and provide hearing before fresh adjudication.
March 5, 2026   Case Laws Income Tax
Royalty taxation: notional royalty disallowed without contractual right; no PE attribution, royalties taxed at treaty rate.
March 5, 2026   Case Laws Income Tax
Mandatory signature requirement for electronic tax notices invalidates unsigned reopening notices and denies jurisdiction for reassessment.
March 5, 2026   Case Laws Income Tax
Retrospective application of amended Section 12AB(4) barred; cancellations cannot target years before its commencement, thus registration restored.
March 5, 2026   Case Laws Income Tax
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under section 80G.
March 5, 2026   Case Laws Income Tax
Cancellation of charitable registration overturned where unverified adverse inferences, not proper enquiry, drove the revocation.

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Customs

The dominant issue was tariff classification of an imported...

Imported smart vision sensor for automated industrial inspection-tariff classification dispute ends with CTH 9031 49 00 ruling.

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Customs January 2, 2026 Case Laws AAR
The dominant issue was tariff classification of an imported smart vision sensor for resale, specifically whether it fell under Ch. 85 or under optical measuring/checking instruments. Applying GRI 1 and relevant explanatory notes, the authority found the product is specifically designed for automated industrial inspection and performs presence/orientation/defect checking by capturing images through integrated optical elements and executing AI-based comparison against pre-registered OK/NG data. As it does not perform general-purpose image recording or transmission and its principal function is optical image-based checking, it was held classifiable as "other optical instruments and appliances" under CTH 9031 49 00. - AAR
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Acts Income Tax
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