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    October 22, 2026   Notes GST
    Transit-State GST Jurisdiction: Verification remains permissible, but external inter-State supplies lack a local detention-penalty nexus.
    October 22, 2026   Notes SEBI
    Preferential-Issue Proceeds Must Follow Disclosed Objects; Later Ratification Cannot Cure Fraud or Unfair Trade Practices
    October 22, 2026   Notes Income Tax
    Section 195 withholding requires chargeable income: software use, technical services and business profits need separate treaty classification.
    October 22, 2026   Case Laws GST
    Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment.
    October 22, 2026   Case Laws GST
    Show cause notice limits GST demand grounds, requiring quashing where the final order relies on a different basis.
    October 22, 2026   Case Laws GST
    Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.
    October 22, 2026   Case Laws Customs
    Prospective Baryte export restrictions preserve licensing control while requiring timely decisions on restricted-export authorisation applications.
    October 22, 2026   Case Laws Companies Law
    Title to liquidation assets depends on reliable company records; family consent terms without proof cannot establish ownership.
    October 22, 2026   Notifications SEZ
    SEZ de-notification rescinds the IT services zone notification while preserving prior acts and omissions under the SEZ framework.
    October 22, 2026   Notifications SEZ
    SEZ land de-notification releases designated parcels for domestic tariff area industrial development while reducing the notified zone's extent.
    October 22, 2026   Notifications DGFT
    Raw sugar tariff quota imports remain duty-free through the extended deadline, with all existing import conditions unchanged.
    October 22, 2026   Notifications Income Tax
    Government securities exemption claims now require Form 173A disclosures for interest and capital gains under Schedule IV.
    October 22, 2026   Notifications Income Tax
    Interest on Maharajah INR Bonds receives tax-deduction exemption for resident and foreign institutional holders, subject to reporting requirements.
    October 22, 2026   Circulars DGFT
    PSIC exemption for safe-country metallic scrap imports now covers eligible ICD clearances subject to entry-port verification.
    October 22, 2026   Circulars DGFT
    Raw sugar tariff rate quota holders receive extended deadline to surrender unutilised import allocations under existing conditions.
    October 22, 2026   Circulars DGFT
    Enhanced trade due diligence is advised for transactions involving a Bangladeshi firm following an unresolved quality-control complaint.
    October 22, 2026   Circulars Customs
    Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
    October 22, 2026   Circulars Customs
    Custodian approval now covers export liquid cargo at designated liquid berths until vessel loading, subject to customs cargo-handling conditions.
    October 22, 2026   Circulars Customs
    Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged...
    October 22, 2026   Circulars Customs
    Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facil...
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October 22, 2026   Notes GST
Transit-State GST Jurisdiction: Verification remains permissible, but external inter-State supplies lack a local detention-penalty nexus.
October 22, 2026   Notes SEBI
Preferential-Issue Proceeds Must Follow Disclosed Objects; Later Ratification Cannot Cure Fraud or Unfair Trade Practices
October 22, 2026   Notes Income Tax
Section 195 withholding requires chargeable income: software use, technical services and business profits need separate treaty classification.
October 22, 2026   Case Laws GST
Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment.
October 22, 2026   Case Laws GST
Show cause notice limits GST demand grounds, requiring quashing where the final order relies on a different basis.
October 22, 2026   Case Laws GST
Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.
October 22, 2026   Case Laws Customs
Prospective Baryte export restrictions preserve licensing control while requiring timely decisions on restricted-export authorisation applications.
October 22, 2026   Case Laws Companies Law
Title to liquidation assets depends on reliable company records; family consent terms without proof cannot establish ownership.
October 22, 2026   Notifications SEZ
SEZ de-notification rescinds the IT services zone notification while preserving prior acts and omissions under the SEZ framework.
October 22, 2026   Notifications SEZ
SEZ land de-notification releases designated parcels for domestic tariff area industrial development while reducing the notified zone's extent.
October 22, 2026   Notifications DGFT
Raw sugar tariff quota imports remain duty-free through the extended deadline, with all existing import conditions unchanged.
October 22, 2026   Notifications Income Tax
Government securities exemption claims now require Form 173A disclosures for interest and capital gains under Schedule IV.
October 22, 2026   Notifications Income Tax
Interest on Maharajah INR Bonds receives tax-deduction exemption for resident and foreign institutional holders, subject to reporting requirements.
October 22, 2026   Circulars DGFT
PSIC exemption for safe-country metallic scrap imports now covers eligible ICD clearances subject to entry-port verification.
October 22, 2026   Circulars DGFT
Raw sugar tariff rate quota holders receive extended deadline to surrender unutilised import allocations under existing conditions.
October 22, 2026   Circulars DGFT
Enhanced trade due diligence is advised for transactions involving a Bangladeshi firm following an unresolved quality-control complaint.
October 22, 2026   Circulars Customs
Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are met.
October 22, 2026   Circulars Customs
Custodian approval now covers export liquid cargo at designated liquid berths until vessel loading, subject to customs cargo-handling conditions.
October 22, 2026   Circulars Customs
Customs approval for liquid cargo exports extends designated jetty operations while existing boarding station and customs area limits remain unchanged.
October 22, 2026   Circulars Customs
Mandatory compliance document verification now conditions out-of-charge clearance for imported cosmetics, drugs, and medical devices through PGA-facilitated Bills of Entry.

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Home › Highlights › Income Tax › 2026 › March, 2026 › This
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Income Tax

Failure to afford a personal hearing and reliance on portal-only...

Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.

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Income Tax March 23, 2026 Case Laws HC
Failure to afford a personal hearing and reliance on portal-only notice rendered confirmation of show-cause proposals procedurally invalid; the assessment order was set aside and matter remanded. The article explains that while uploading notices on the IT portal can constitute service, the assessing officer must apply mind where the taxpayer does not respond and must explore other prescribed modes of service (for example, registered post with acknowledgement) to secure effective communication. Remedial directions require conditional payment, portal access to file replies, issuance of a clear 14-day notice by registered post fixing a personal hearing date, and fresh adjudication after hearing.
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Acts Income Tax
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