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    August 11, 2026   Case LawsCentral Excise
    CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
    August 10, 2026   NotificationsIncome Tax
    Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
    August 10, 2026   CircularsDGFT
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    August 10, 2026   CircularsCustoms
    Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
    August 10, 2026   CircularsCustoms
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case LawsGST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   CircularsCustoms
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
    August 10, 2026   Case LawsGST
    Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
    August 10, 2026   Case LawsGST
    Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
    August 10, 2026   Case LawsGST
    Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
    August 10, 2026   Case LawsGST
    Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
    August 10, 2026   Case LawsGST
    Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
    August 10, 2026   Case LawsGST
    Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
    August 10, 2026   Case LawsGST
    Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
    August 10, 2026   Case LawsGST
    Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
    August 10, 2026   Case LawsGST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
    August 10, 2026   Case LawsGST
    Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
    August 10, 2026   Case LawsGST
    Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
    August 10, 2026   Case LawsIncome Tax
    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
    August 10, 2026   Case LawsIncome Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
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    August 11, 2026   Case Laws Central Excise
    CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
    August 10, 2026   Notifications Income Tax
    Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
    August 10, 2026   Circulars DGFT
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    August 10, 2026   Circulars Customs
    Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
    August 10, 2026   Circulars Customs
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case Laws GST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   Circulars Customs
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mandatory.
    August 10, 2026   Case Laws GST
    Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
    August 10, 2026   Case Laws GST
    Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
    August 10, 2026   Case Laws GST
    Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
    August 10, 2026   Case Laws GST
    Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
    August 10, 2026   Case Laws GST
    Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
    August 10, 2026   Case Laws GST
    Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
    August 10, 2026   Case Laws GST
    Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
    August 10, 2026   Case Laws GST
    Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
    August 10, 2026   Case Laws GST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
    August 10, 2026   Case Laws GST
    Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
    August 10, 2026   Case Laws GST
    Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
    August 10, 2026   Case Laws Income Tax
    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
    August 10, 2026   Case Laws Income Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.

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      Home› Highlights › Customs › 2026 › April, 2026 › This
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      Customs

      A Board circular prescribing a time limit for post-export...

      Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.

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      CustomsApril 1, 2026Case LawsAT
      A Board circular prescribing a time limit for post-export amendment of shipping bills was treated as non-binding where the restriction did not arise from the governing statutory provision. On that basis, amendment and conversion of free shipping bills into drawback shipping bills were upheld, and the adjudicating authority's allowance of the change was found proper. The Tribunal therefore rejected the Revenue's challenge based solely on alleged non-compliance with the circular's time limit and sustained the conversion of the shipping bills.
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      ActsIncome Tax
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