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    March 7, 2026   CircularsDGFT
    Supply Chain Resilience: IMG established to monitor disruptions, assess vulnerabilities and coordinate mitigation with stakeholders.
    March 7, 2026   Case LawsCompanies Law
    Shifting Registered Office: pendency of appeal without a stay does not prevent the Regional Director permitting relocation under Rule 30(9).
    March 7, 2026   Case LawsGST
    Input Tax Credit availability must trigger distribution only when legal entitlement arises, not merely on invoice issuance.
    March 7, 2026   Case LawsGST
    Statutory Appeal Right preserved; 30 day stay allowed, perishable goods to be auctioned and proceeds held pending appeal.
    March 7, 2026   Case LawsGST
    Consolidation of tax periods is impermissible; year wise assessment and limitation must be preserved despite fraud allegations.
    March 7, 2026   Case LawsGST
    Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.
    March 7, 2026   Case LawsGST
    Reliance on Precedent must be verified; unverified or AI generated citations can vitiate orders and require regulatory parameters.
    March 7, 2026   Case LawsGST
    Duty to consider material submissions: authority must afford hearing, pass a reasoned order and reconsider refund eligibility.
    March 7, 2026   Case LawsGST
    Natural Justice breached by non-service and no hearing; adjudication quashed and matter remitted for fresh, speaking reconsideration.
    March 7, 2026   Case LawsGST
    Mandatory DRC-07 summary preserves appellate rights-issuance directed to enable appeal; penalty challenge barred once proved or paid.
    March 7, 2026   Case LawsGST
    Right to Travel Abroad upheld; court permits travel subject to security deposit, itinerary disclosure and passport production.
    March 7, 2026   Case LawsGST
    Entitlement to Input Tax Credit requires reconsideration after statutory insertion, remand and conditional relief on compliance.
    March 7, 2026   Case LawsIncome Tax
    Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.
    March 7, 2026   Case LawsIncome Tax
    Relief for arrears can be claimed in addition to voluntary retirement exemption; AO instructed to verify and recalculate relief.
    March 7, 2026   Case LawsIncome Tax
    Non-retrospective application of Section 56(2)(x): agreements concluded before enactment not taxable despite later registration under income tax law
    March 7, 2026   Case LawsIncome Tax
    TDS Verification: Tribunal remits for fresh verification of TDS deduction/deposit and CSR deduction eligibility under charitable deduction rules.
    March 7, 2026   Case LawsIncome Tax
    Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
    March 7, 2026   Case LawsIndian Laws
    Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
    March 7, 2026   Case LawsIncome Tax
    Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
    March 7, 2026   Case LawsIncome Tax
    Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification o...
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    March 7, 2026   Circulars DGFT
    Supply Chain Resilience: IMG established to monitor disruptions, assess vulnerabilities and coordinate mitigation with stakeholders.
    March 7, 2026   Case Laws Companies Law
    Shifting Registered Office: pendency of appeal without a stay does not prevent the Regional Director permitting relocation under Rule 30(9).
    March 7, 2026   Case Laws GST
    Input Tax Credit availability must trigger distribution only when legal entitlement arises, not merely on invoice issuance.
    March 7, 2026   Case Laws GST
    Statutory Appeal Right preserved; 30 day stay allowed, perishable goods to be auctioned and proceeds held pending appeal.
    March 7, 2026   Case Laws GST
    Consolidation of tax periods is impermissible; year wise assessment and limitation must be preserved despite fraud allegations.
    March 7, 2026   Case Laws GST
    Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.
    March 7, 2026   Case Laws GST
    Reliance on Precedent must be verified; unverified or AI generated citations can vitiate orders and require regulatory parameters.
    March 7, 2026   Case Laws GST
    Duty to consider material submissions: authority must afford hearing, pass a reasoned order and reconsider refund eligibility.
    March 7, 2026   Case Laws GST
    Natural Justice breached by non-service and no hearing; adjudication quashed and matter remitted for fresh, speaking reconsideration.
    March 7, 2026   Case Laws GST
    Mandatory DRC-07 summary preserves appellate rights-issuance directed to enable appeal; penalty challenge barred once proved or paid.
    March 7, 2026   Case Laws GST
    Right to Travel Abroad upheld; court permits travel subject to security deposit, itinerary disclosure and passport production.
    March 7, 2026   Case Laws GST
    Entitlement to Input Tax Credit requires reconsideration after statutory insertion, remand and conditional relief on compliance.
    March 7, 2026   Case Laws Income Tax
    Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.
    March 7, 2026   Case Laws Income Tax
    Relief for arrears can be claimed in addition to voluntary retirement exemption; AO instructed to verify and recalculate relief.
    March 7, 2026   Case Laws Income Tax
    Non-retrospective application of Section 56(2)(x): agreements concluded before enactment not taxable despite later registration under income tax law
    March 7, 2026   Case Laws Income Tax
    TDS Verification: Tribunal remits for fresh verification of TDS deduction/deposit and CSR deduction eligibility under charitable deduction rules.
    March 7, 2026   Case Laws Income Tax
    Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
    March 7, 2026   Case Laws Indian Laws
    Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
    March 7, 2026   Case Laws Income Tax
    Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
    March 7, 2026   Case Laws Income Tax
    Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification occurred.

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      Home› Highlights › Customs › 2026 › March, 2026 › This
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      Customs

      Entitlement to exemption under Customs Notification No.31/1997...

      Date of clearance determines duty liability; exemption under advance DEEC licence lapses if licence expired on clearance.

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      CustomsMarch 16, 2026Case LawsSCH
      Entitlement to exemption under Customs Notification No.31/1997 (DEEC/advance licence) turns on the date of clearance: Sections 15 and 68 of the Customs Act fix the relevant date for duty and tariff valuation as the date a bill of entry for home consumption is presented and identify clearance from warehouse as the operative event. General Exemption No.84-I conditions exemption on production of the licence and certificate at clearance. Because the advance licence had expired by the date of clearance, the exemption ceased and the High Court's rejection of the claim was upheld by the SC.
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