Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Waiver of late fees is granted for Bill of Entry filings delayed by ICEGATE unavailability during Union Budget update: Bills of Entry for vessels with entry inwards recorded at INMAA1, INKAT1 and INENR1 on 2 February 2026 will not attract the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017, provided those Bills of Entry are filed on or before 2 February 2026. The relief applies to importers, customs brokers and other stakeholders under the Chennai Sea Customs jurisdiction and the notice functions as a standing order for departmental staff.
Waiver of late fees is granted for Bill of Entry filings delayed by ICEGATE unavailability during Union Budget update: Bills of Entry for vessels with entry inwards recorded at INMAA1, INKAT1 and INENR1 on 2 February 2026 will not attract the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017, provided those Bills of Entry are filed on or before 2 February 2026. The relief applies to importers, customs brokers and other stakeholders under the Chennai Sea Customs jurisdiction and the notice functions as a standing order for departmental staff.
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