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    March 5, 2026   Case LawsCentral Excise
    Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
    March 5, 2026   Case LawsVAT / Sales Tax
    Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.
    March 3, 2026   Case LawsGST
    Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
    March 3, 2026   Case LawsGST
    Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
    March 3, 2026   Case LawsGST
    Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
    March 3, 2026   Case LawsIncome Tax
    Cancelled transactions and reversal of consideration negate taxable income; assessments quashed where cancellation evidence was not considered.
    March 3, 2026   Case LawsIncome Tax
    Invocation of Section 153C: reliance on external or public domain material or absence of AO satisfaction note invalidates proceedings.
    March 3, 2026   Case LawsIncome Tax
    Computation of limitation for reopening: ten-year window reckoned from end of the relevant assessment year, notice quashed.
    March 3, 2026   Case LawsIncome Tax
    Estimate-based additions do not satisfy proof-of-concealment required for penalty; penalty deleted where addition rests on estimate.
    March 3, 2026   Case LawsIncome Tax
    Estimation of profit element in bogus purchases remitted for fresh adjudication to apply binding precedents and record reasons.
    March 3, 2026   Case LawsIncome Tax
    Estimation of undisclosed income on turnover is unsustainable where banking evidence and books support transactions, so additions deleted.
    March 3, 2026   Case LawsIncome Tax
    Limitation under Section 153(3) bars final assessments if DRP directions are issued after the prescribed statutory window.
    March 3, 2026   Case LawsIncome Tax
    Permanent Establishment under DTAA not established, so off the shelf software receipts not taxable as royalty and presumptive tax inapplicable.
    March 3, 2026   Case LawsIncome Tax
    Arm's length price: Internal CUP remand for NCD benchmarking; fresh deduction claim admitted and statutory interest on refund directed.
    March 3, 2026   Case LawsIncome Tax
    Onus to Prove Genuineness of Share Transactions: documentary proof can rebut suspicion and protect 10(38) LTCG exemption.
    March 3, 2026   Case LawsIncome Tax
    Admission of Additional Grounds affirmed where facts are on record; reopening quashed when additions do not flow from recorded reasons.
    March 3, 2026   Case LawsIncome Tax
    Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
    March 3, 2026   Case LawsIncome Tax
    Transfer Pricing: royalty adjustment negated by prior appellate precedent; typographical error did not defeat infrastructure deduction claim.
    March 3, 2026   Case LawsIncome Tax
    Relevant date for Section 54 exemption: completion with payment and possession within two years qualifies for relief.
    March 3, 2026   Case LawsCustoms
    Customs Valuation Rule sequence: Chartered Engineer certificate alone cannot justify rejection of transaction value; reassessment set aside.
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    March 5, 2026   Case Laws Central Excise
    Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
    March 5, 2026   Case Laws VAT / Sales Tax
    Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.
    March 3, 2026   Case Laws GST
    Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
    March 3, 2026   Case Laws GST
    Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
    March 3, 2026   Case Laws GST
    Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders.
    March 3, 2026   Case Laws Income Tax
    Cancelled transactions and reversal of consideration negate taxable income; assessments quashed where cancellation evidence was not considered.
    March 3, 2026   Case Laws Income Tax
    Invocation of Section 153C: reliance on external or public domain material or absence of AO satisfaction note invalidates proceedings.
    March 3, 2026   Case Laws Income Tax
    Computation of limitation for reopening: ten-year window reckoned from end of the relevant assessment year, notice quashed.
    March 3, 2026   Case Laws Income Tax
    Estimate-based additions do not satisfy proof-of-concealment required for penalty; penalty deleted where addition rests on estimate.
    March 3, 2026   Case Laws Income Tax
    Estimation of profit element in bogus purchases remitted for fresh adjudication to apply binding precedents and record reasons.
    March 3, 2026   Case Laws Income Tax
    Estimation of undisclosed income on turnover is unsustainable where banking evidence and books support transactions, so additions deleted.
    March 3, 2026   Case Laws Income Tax
    Limitation under Section 153(3) bars final assessments if DRP directions are issued after the prescribed statutory window.
    March 3, 2026   Case Laws Income Tax
    Permanent Establishment under DTAA not established, so off the shelf software receipts not taxable as royalty and presumptive tax inapplicable.
    March 3, 2026   Case Laws Income Tax
    Arm's length price: Internal CUP remand for NCD benchmarking; fresh deduction claim admitted and statutory interest on refund directed.
    March 3, 2026   Case Laws Income Tax
    Onus to Prove Genuineness of Share Transactions: documentary proof can rebut suspicion and protect 10(38) LTCG exemption.
    March 3, 2026   Case Laws Income Tax
    Admission of Additional Grounds affirmed where facts are on record; reopening quashed when additions do not flow from recorded reasons.
    March 3, 2026   Case Laws Income Tax
    Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing established.
    March 3, 2026   Case Laws Income Tax
    Transfer Pricing: royalty adjustment negated by prior appellate precedent; typographical error did not defeat infrastructure deduction claim.
    March 3, 2026   Case Laws Income Tax
    Relevant date for Section 54 exemption: completion with payment and possession within two years qualifies for relief.
    March 3, 2026   Case Laws Customs
    Customs Valuation Rule sequence: Chartered Engineer certificate alone cannot justify rejection of transaction value; reassessment set aside.

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      Home› Highlights › Customs › 2026 › February, 2026 › This
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      Customs

      Health Security National Security Cess (HSNS Cess) 2025...

      HSNS Cess registration and e-payment procedure: ERN portal enrolment, REG 01 filing, CTIN challan and ICEGATE payment flow.

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      CustomsFebruary 26, 2026Circulars
      Health Security National Security Cess (HSNS Cess) 2025 implements a portal-based registration and payment regime effective 01.02.2026. Taxable persons must enroll to obtain a 15 character Enrollment Reference Number (ERN), complete Form HSNS REG 01 with prescribed business, premises, promoter and bank details, and submit documents; system issues a temporary registration and thereafter Form HSNS REG 02 upon officer processing, subject to post facto verification. Monthly cess liability must be paid electronically in Form HSNS PMT 01 by the 7th of the month via portal-generated challan (CTIN) and ICEGATE e payment (NEFT/RTGS/NetBanking/PG); challan status and e receipt are trackable online and helpdesk contacts are provided.
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      ActsIncome Tax
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