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    March 16, 2026   Case LawsCentral Excise
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
    March 16, 2026   Case LawsGST
    Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
    March 16, 2026   Case LawsGST
    Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
    March 16, 2026   Case LawsGST
    Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
    March 16, 2026   Case LawsGST
    Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
    March 16, 2026   Case LawsGST
    Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
    March 16, 2026   Case LawsGST
    Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
    March 16, 2026   Case LawsIncome Tax
    TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
    March 16, 2026   Case LawsIncome Tax
    Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
    March 16, 2026   Case LawsIncome Tax
    Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
    March 16, 2026   Case LawsIncome Tax
    Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
    March 16, 2026   Case LawsIncome Tax
    Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
    March 16, 2026   Case LawsIncome Tax
    Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.
    March 16, 2026   Case LawsIncome Tax
    Application of Income: investments in FDRs not treated as charitable application; reassessment valid for non-disclosure.
    March 16, 2026   Case LawsIncome Tax
    Capital gains characterisation permitted and long term equity gain exemption allowed; UEPR reversal remitted for Rule 6E verification.
    March 16, 2026   Case LawsIncome Tax
    Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.
    March 16, 2026   Case LawsIncome Tax
    Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
    March 16, 2026   Case LawsIncome Tax
    Incriminating material requirement: absence of seized evidence defeats 153A additions; net interest taxed as business income.
    March 16, 2026   Case LawsIncome Tax
    Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
    March 16, 2026   Case LawsCustoms
    Monetary threshold for appeals: each departmental appeal must meet the limit independently; aggregation across appeals disallowed.
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    March 16, 2026   Case Laws Central Excise
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
    March 16, 2026   Case Laws GST
    Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
    March 16, 2026   Case Laws GST
    Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
    March 16, 2026   Case Laws GST
    Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
    March 16, 2026   Case Laws GST
    Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
    March 16, 2026   Case Laws GST
    Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
    March 16, 2026   Case Laws GST
    Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
    March 16, 2026   Case Laws Income Tax
    TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
    March 16, 2026   Case Laws Income Tax
    Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
    March 16, 2026   Case Laws Income Tax
    Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
    March 16, 2026   Case Laws Income Tax
    Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
    March 16, 2026   Case Laws Income Tax
    Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
    March 16, 2026   Case Laws Income Tax
    Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.
    March 16, 2026   Case Laws Income Tax
    Application of Income: investments in FDRs not treated as charitable application; reassessment valid for non-disclosure.
    March 16, 2026   Case Laws Income Tax
    Capital gains characterisation permitted and long term equity gain exemption allowed; UEPR reversal remitted for Rule 6E verification.
    March 16, 2026   Case Laws Income Tax
    Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.
    March 16, 2026   Case Laws Income Tax
    Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
    March 16, 2026   Case Laws Income Tax
    Incriminating material requirement: absence of seized evidence defeats 153A additions; net interest taxed as business income.
    March 16, 2026   Case Laws Income Tax
    Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be heard.
    March 16, 2026   Case Laws Customs
    Monetary threshold for appeals: each departmental appeal must meet the limit independently; aggregation across appeals disallowed.

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      Home› Highlights › GST › 2026 › March, 2026 › This
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      GST

      Classification of goods under the Customs Tariff and their...

      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.

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      GSTMarch 5, 2026Case LawsAAR
      Classification of goods under the Customs Tariff and their mapping to GST rate schedules governs applicable GST rates: non alcoholic beverages without fruit pulp/juice are classed under tariff item 22029990 and mapped to Schedule III, attracting the higher Schedule III rate; iced tea preparations and tea extracts/essences/concentrates fall under subheading 210120 and are mapped to Schedule I, attracting the lower Schedule I rate; syrups and beverage concentrates are classed under tariff item 21069019 and mapped to Schedule I, likewise attracting the lower Schedule I rate. The Authority reached these outcomes by matching product composition and descriptions to headings and subheadings.
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      ActsIncome Tax
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