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    December 31, 2025   Case Laws Customs
    Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
    December 31, 2025   Case Laws Customs
    Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
    December 31, 2025   Case Laws Customs
    Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
    December 31, 2025   Case Laws Customs
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    December 31, 2025   Case Laws Customs
    Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
    December 31, 2025   Case Laws Money Laundering
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    December 31, 2025   Case Laws Money Laundering
    Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
    December 31, 2025   Case Laws Central Excise
    Excise appeal delayed 98 days then restored after seven years; 'sufficient cause' rejected for negligence, petition dismissed
    December 31, 2025   Case Laws Indian Laws
    Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
    December 30, 2025   Case Laws GST
    GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
    December 30, 2025   Case Laws GST
    Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
    December 30, 2025   Case Laws GST
    Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
    December 30, 2025   Case Laws GST
    GST liability based on income-tax portal turnover vs bank receipts mismatch; s.74 assessment orders remitted for forensic review.
    December 30, 2025   Case Laws GST
    Place of supply for shipped goods u/s 10(1)(a): delivery location decides IGST, CGST/SGST demand quashed.
    December 30, 2025   Case Laws GST
    Patent application filing documentation from foreign attorneys treated as imported legal services; GST payable in India under reverse charge
    December 30, 2025   Case Laws Customs
    SEIS claims for exported engineering services and related costs despite next-year foreign exchange realization; denial orders set aside.
    December 30, 2025   Case Laws Customs
    Planter basket with needle-tufted coir liner: composite-good classification under GIR 3(b) puts basket at 8306, liner at 6307.
    December 30, 2025   Case Laws GST
    Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
    December 30, 2025   Case Laws GST
    Input tax credit on cement, steel and works contract for warehouse construction blocked u/s17(5); ITC denied. (5)
    December 30, 2025   Case Laws Income Tax
    Transfer pricing dispute over comparable companies for export services; exclusion upheld for functional mismatch and failing 75% export filter.
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December 31, 2025   Case Laws Customs
Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
December 31, 2025   Case Laws Customs
Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
December 31, 2025   Case Laws Customs
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 7308 (CTI 73084000).
December 31, 2025   Case Laws Customs
Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
December 31, 2025   Case Laws Customs
Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
December 31, 2025   Case Laws Money Laundering
Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.
December 31, 2025   Case Laws Money Laundering
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal dismissed
December 31, 2025   Case Laws Central Excise
Excise appeal delayed 98 days then restored after seven years; 'sufficient cause' rejected for negligence, petition dismissed
December 31, 2025   Case Laws Indian Laws
Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
December 30, 2025   Case Laws GST
GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
December 30, 2025   Case Laws GST
Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
December 30, 2025   Case Laws GST
Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
December 30, 2025   Case Laws GST
GST liability based on income-tax portal turnover vs bank receipts mismatch; s.74 assessment orders remitted for forensic review.
December 30, 2025   Case Laws GST
Place of supply for shipped goods u/s 10(1)(a): delivery location decides IGST, CGST/SGST demand quashed.
December 30, 2025   Case Laws GST
Patent application filing documentation from foreign attorneys treated as imported legal services; GST payable in India under reverse charge
December 30, 2025   Case Laws Customs
SEIS claims for exported engineering services and related costs despite next-year foreign exchange realization; denial orders set aside.
December 30, 2025   Case Laws Customs
Planter basket with needle-tufted coir liner: composite-good classification under GIR 3(b) puts basket at 8306, liner at 6307.
December 30, 2025   Case Laws GST
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017 Entry 1
December 30, 2025   Case Laws GST
Input tax credit on cement, steel and works contract for warehouse construction blocked u/s17(5); ITC denied. (5)
December 30, 2025   Case Laws Income Tax
Transfer pricing dispute over comparable companies for export services; exclusion upheld for functional mismatch and failing 75% export filter.

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Customs

Amends the Sea Cargo Manifest and Transshipment Regulations,...

Sea cargo manifest and transshipment filing deadlines extended, amending 2018 rules to shift key date to 31 March 2026.

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Customs January 2, 2026 Notifications
Amends the Sea Cargo Manifest and Transshipment Regulations, 2018 by substituting, in the Table after FORM-XII, the date specified at serial number 6 in column (3) with "31.03.2026". This defers the relevant deadline or effective date tied to that table entry until 31 March 2026, with the amendment taking effect from the date of publication in the Official Gazette.
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Acts Income Tax
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