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    April 22, 2026   Case Laws Income Tax
    Income-tax consistency and real income principles shape allowability of pension, securities valuation, and NPA interest claims.
    April 22, 2026   Circulars Customs
    Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
    April 22, 2026   Circulars DGFT
    Interest subvention support extended to specified Chapter 72 export credit lines only for Micro and Small Enterprises, prospectively.
    April 22, 2026   Circulars Customs
    Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.
    April 22, 2026   Case Laws GST
    Economic offences and bail discretion: Section 480(6) BNSS does not create an automatic right to bail.
    April 22, 2026   Case Laws GST
    Limitation for GST refund claims follows the law in force on the transaction date; unutilised ITC refunds use Explanation 2(e).
    April 22, 2026   Case Laws GST
    GST advance rulings remain subject to limited writ review, and unequal tax treatment for cut tobacco could not stand.
    April 22, 2026   Case Laws GST
    Annual return compliance: delayed Form GSTR-9C can attract late fee where the reconciliation statement is mandatory.
    April 22, 2026   Case Laws GST
    Input tax credit re-credit cannot be blocked by portal limitations; undisputed entitlement must be restored manually.
    April 22, 2026   Case Laws GST
    Natural justice breach in tax adjudication: improper service of notice and denial of hearing led to quashing of recovery action.
    April 22, 2026   Case Laws GST
    Refund of input tax credit under inverted duty structure to be reconsidered under settled Supreme Court law, with reasons required.
    April 22, 2026   Case Laws GST
    Electronic GST communication need not separately quote DIN when a verifiable RFN and statutory service modes establish traceability.
    April 22, 2026   Case Laws GST
    Overlapping GST adjudication barred where the same suppliers and ITC dispute had already been decided by State authorities.
    April 22, 2026   Case Laws GST
    GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
    April 22, 2026   Case Laws GST
    Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
    April 22, 2026   Case Laws GST
    Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
    April 22, 2026   Case Laws GST
    Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
    April 22, 2026   Case Laws GST
    Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
    April 22, 2026   Case Laws GST
    Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
    April 22, 2026   Case Laws GST
    Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
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April 22, 2026   Case Laws Income Tax
Income-tax consistency and real income principles shape allowability of pension, securities valuation, and NPA interest claims.
April 22, 2026   Circulars Customs
Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
April 22, 2026   Circulars DGFT
Interest subvention support extended to specified Chapter 72 export credit lines only for Micro and Small Enterprises, prospectively.
April 22, 2026   Circulars Customs
Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.
April 22, 2026   Case Laws GST
Economic offences and bail discretion: Section 480(6) BNSS does not create an automatic right to bail.
April 22, 2026   Case Laws GST
Limitation for GST refund claims follows the law in force on the transaction date; unutilised ITC refunds use Explanation 2(e).
April 22, 2026   Case Laws GST
GST advance rulings remain subject to limited writ review, and unequal tax treatment for cut tobacco could not stand.
April 22, 2026   Case Laws GST
Annual return compliance: delayed Form GSTR-9C can attract late fee where the reconciliation statement is mandatory.
April 22, 2026   Case Laws GST
Input tax credit re-credit cannot be blocked by portal limitations; undisputed entitlement must be restored manually.
April 22, 2026   Case Laws GST
Natural justice breach in tax adjudication: improper service of notice and denial of hearing led to quashing of recovery action.
April 22, 2026   Case Laws GST
Refund of input tax credit under inverted duty structure to be reconsidered under settled Supreme Court law, with reasons required.
April 22, 2026   Case Laws GST
Electronic GST communication need not separately quote DIN when a verifiable RFN and statutory service modes establish traceability.
April 22, 2026   Case Laws GST
Overlapping GST adjudication barred where the same suppliers and ITC dispute had already been decided by State authorities.
April 22, 2026   Case Laws GST
GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
April 22, 2026   Case Laws GST
Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
April 22, 2026   Case Laws GST
Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
April 22, 2026   Case Laws GST
Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
April 22, 2026   Case Laws GST
Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
April 22, 2026   Case Laws GST
Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
April 22, 2026   Case Laws GST
Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.

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DGFT

One-time relaxation measures have been introduced for the Gems...

Automatic 30-day extension for Gems and Jewellery export, re-export and re-import periods under HBP 2023 relaxation measures.

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DGFT April 1, 2026 Circulars
One-time relaxation measures have been introduced for the Gems and Jewellery sector under Chapter 4 of HBP 2023, extending by 30 days the re-export, export, and re-import periods where expiry falls between 01.03.2026 and 31.05.2026. The extension applies automatically from the date of expiry and does not require any separate application, composition fee, amendment, or endorsement. Customs authorities are to permit the relevant export or import activity, subject to verification of the applicable details.
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Acts Income Tax
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