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    April 16, 2026   Case LawsGST
    Personal hearing under Section 75(4) is mandatory before adverse adjudication; absence of hearing vitiates the order.
    April 16, 2026   Case LawsGST
    Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
    April 16, 2026   Case LawsGST
    Natural justice breached by non-service of notice, leading to quashing of assessment and recovery proceedings.
    April 16, 2026   Case LawsIncome Tax
    Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
    April 16, 2026   Case LawsIncome Tax
    Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
    April 16, 2026   Case LawsIncome Tax
    BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
    April 16, 2026   Case LawsIncome Tax
    Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
    April 16, 2026   Case LawsIncome Tax
    Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
    April 16, 2026   Case LawsIncome Tax
    Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
    April 16, 2026   Case LawsIncome Tax
    Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural just...
    April 16, 2026   Case LawsIncome Tax
    Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
    April 16, 2026   Case LawsIncome Tax
    Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
    April 16, 2026   Case LawsIncome Tax
    Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
    April 16, 2026   Case LawsIncome Tax
    Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
    April 16, 2026   Case LawsIncome Tax
    Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.
    April 16, 2026   Case LawsCustoms
    Extraterritorial customs liability rejected for a foreign exporter; pre-amendment notices and proposed penalties were quashed.
    April 16, 2026   Case LawsCustoms
    Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
    April 16, 2026   Case LawsCustoms
    Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
    April 16, 2026   Case LawsCustoms
    Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
    April 16, 2026   Case LawsIBC
    Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.
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    April 16, 2026   Case Laws GST
    Personal hearing under Section 75(4) is mandatory before adverse adjudication; absence of hearing vitiates the order.
    April 16, 2026   Case Laws GST
    Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
    April 16, 2026   Case Laws GST
    Natural justice breached by non-service of notice, leading to quashing of assessment and recovery proceedings.
    April 16, 2026   Case Laws Income Tax
    Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
    April 16, 2026   Case Laws Income Tax
    Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
    April 16, 2026   Case Laws Income Tax
    BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
    April 16, 2026   Case Laws Income Tax
    Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
    April 16, 2026   Case Laws Income Tax
    Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
    April 16, 2026   Case Laws Income Tax
    Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
    April 16, 2026   Case Laws Income Tax
    Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural justice.
    April 16, 2026   Case Laws Income Tax
    Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
    April 16, 2026   Case Laws Income Tax
    Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
    April 16, 2026   Case Laws Income Tax
    Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
    April 16, 2026   Case Laws Income Tax
    Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
    April 16, 2026   Case Laws Income Tax
    Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.
    April 16, 2026   Case Laws Customs
    Extraterritorial customs liability rejected for a foreign exporter; pre-amendment notices and proposed penalties were quashed.
    April 16, 2026   Case Laws Customs
    Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
    April 16, 2026   Case Laws Customs
    Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
    April 16, 2026   Case Laws Customs
    Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
    April 16, 2026   Case Laws IBC
    Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.

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

      SCMTR implementation has been extended through the transitional...

      SCMTR transition extended with electronic declaration compliance, pending message integration, and stakeholder outreach for smooth implementation.

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      CustomsApril 9, 2026Circulars
      SCMTR implementation has been extended through the transitional period up to 31 March 2026, and stakeholders must submit corrected declarations electronically in the prescribed format during this period. Import-export manifest messages and stuffing messages have already been operationalised, while the remaining inland transshipment messages and SEZ onboarding through API integration are to be developed and brought live by 31 March 2026. Weekly awareness and outreach programmes will be conducted to support compliance and resolve implementation issues, with difficulties to be reported to the SCMTR Cell for prompt resolution.
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      ActsIncome Tax
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