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    March 6, 2026   Case Laws Service Tax
    Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
    March 5, 2026   Circulars SEBI
    Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
    March 5, 2026   Circulars Customs
    Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
    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
    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.
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March 6, 2026   Case Laws Service Tax
Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
March 5, 2026   Circulars SEBI
Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
March 5, 2026   Circulars Customs
Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
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.

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Home › Highlights › DGFT › 2026 › January, 2026 › This
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DGFT

Procedure notifies DGFT's operative framework for a second-round...

TRQ allocation for Gold under India-UAE CEPA: second-round 80 MT e-auction with broadened eligibility and capped MSME allocations.

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DGFT January 27, 2026 Circulars
Procedure notifies DGFT's operative framework for a second-round TRQ allocation of gold under India-UAE CEPA, limiting available quantity to 80 MT and conducting allocation via competitive e-auction. Eligibility is broadened per Annexure-IV of Appendix-2A (BIS hallmark and GSTIN required; imports of gold dore excluded), with capped maximum allocations for micro, small and medium enterprises and other units; TRQ authorisations issued are valid for six months. The tender prescribes a 51-bucket price bid mechanism, technical qualification, bid security and participation fee, forfeiture and Denied Entity List consequences for fraudulent or non-compliant bidders, EFC allocation and DGFT's rights to amend, suspend or cancel the process under Indian law.
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Acts Income Tax
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