Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Amends Notification 09/2025-Integrated Tax (Rate) to revise the IGST rate schedules for specified tobacco-related goods by inserting biris (HS 2403 19 21, 2403 19 29) in Schedule II at 18%, and inserting pan masala (HS 2106 90 20), unmanufactured tobacco and tobacco refuse (HS 2401), cigars/cigarettes and similar products (HS 2402), other manufactured tobacco excluding biris (HS 2403 other than 2403 19 21, 2403 19 29), and specified non-combustible inhalation products (HS 2404 11 00 and 2404 19 00) in Schedule III at 40%; Schedule VII (28%) is omitted, with these rates applying from 1 February 2026.
Amends Notification 09/2025-Integrated Tax (Rate) to revise the IGST rate schedules for specified tobacco-related goods by inserting biris (HS 2403 19 21, 2403 19 29) in Schedule II at 18%, and inserting pan masala (HS 2106 90 20), unmanufactured tobacco and tobacco refuse (HS 2401), cigars/cigarettes and similar products (HS 2402), other manufactured tobacco excluding biris (HS 2403 other than 2403 19 21, 2403 19 29), and specified non-combustible inhalation products (HS 2404 11 00 and 2404 19 00) in Schedule III at 40%; Schedule VII (28%) is omitted, with these rates applying from 1 February 2026.
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