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    May 8, 2026   Case LawsGST
    GST appeal limitation and writ condonation fail where no exceptional circumstances justify delay
    May 8, 2026   Case LawsGST
    Provisional attachment and parallel proceedings: writ challenge failed for lack of foundational facts and statutory post-decisional remedy.
    May 8, 2026   Case LawsGST
    Alternative remedy and disputed facts led the High Court to decline writ interference in an input tax credit matter.
    May 8, 2026   Case LawsGST
    Personal hearing requirement under GST natural justice led to quashing of an ex parte assessment order
    May 8, 2026   Case LawsGST
    Deemed withdrawal of GST assessment ends garnishee recovery once returns are filed and dues are paid, subject to verification.
    May 8, 2026   Case LawsGST
    GST on leasehold rights and land development cost upheld as taxable supply of service
    May 8, 2026   Case LawsIncome Tax
    TDS on land acquisition compensation barred where arbitral award crystallises into a judgment debt payable in full
    May 8, 2026   Case LawsIncome Tax
    Revision under section 263 turns on whether assessment enquiry was made, not a substantial question of law.
    May 8, 2026   Case LawsIncome Tax
    Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
    May 8, 2026   Case LawsIncome Tax
    Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
    May 8, 2026   Case LawsIncome Tax
    On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
    May 8, 2026   Case LawsIncome Tax
    Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
    May 8, 2026   Case LawsIncome Tax
    Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
    May 8, 2026   Case LawsIncome Tax
    Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
    May 8, 2026   Case LawsIncome Tax
    Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
    May 8, 2026   Case LawsIncome Tax
    Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
    May 8, 2026   Case LawsIncome Tax
    Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
    May 8, 2026   Case LawsIncome Tax
    Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
    May 8, 2026   Case LawsCustoms
    Evidentiary linkage required for export penalty claims; CESTAT set aside freight forwarder penalties based on presumptions alone.
    May 8, 2026   Case LawsIBC
    Pre-existing dispute defeats Section 9 insolvency claim where contemporaneous grievances show a plausible defence to post-CIRP charges.
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    May 8, 2026   Case Laws GST
    GST appeal limitation and writ condonation fail where no exceptional circumstances justify delay
    May 8, 2026   Case Laws GST
    Provisional attachment and parallel proceedings: writ challenge failed for lack of foundational facts and statutory post-decisional remedy.
    May 8, 2026   Case Laws GST
    Alternative remedy and disputed facts led the High Court to decline writ interference in an input tax credit matter.
    May 8, 2026   Case Laws GST
    Personal hearing requirement under GST natural justice led to quashing of an ex parte assessment order
    May 8, 2026   Case Laws GST
    Deemed withdrawal of GST assessment ends garnishee recovery once returns are filed and dues are paid, subject to verification.
    May 8, 2026   Case Laws GST
    GST on leasehold rights and land development cost upheld as taxable supply of service
    May 8, 2026   Case Laws Income Tax
    TDS on land acquisition compensation barred where arbitral award crystallises into a judgment debt payable in full
    May 8, 2026   Case Laws Income Tax
    Revision under section 263 turns on whether assessment enquiry was made, not a substantial question of law.
    May 8, 2026   Case Laws Income Tax
    Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
    May 8, 2026   Case Laws Income Tax
    Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
    May 8, 2026   Case Laws Income Tax
    On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
    May 8, 2026   Case Laws Income Tax
    Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
    May 8, 2026   Case Laws Income Tax
    Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
    May 8, 2026   Case Laws Income Tax
    Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
    May 8, 2026   Case Laws Income Tax
    Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
    May 8, 2026   Case Laws Income Tax
    Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
    May 8, 2026   Case Laws Income Tax
    Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
    May 8, 2026   Case Laws Income Tax
    Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
    May 8, 2026   Case Laws Customs
    Evidentiary linkage required for export penalty claims; CESTAT set aside freight forwarder penalties based on presumptions alone.
    May 8, 2026   Case Laws IBC
    Pre-existing dispute defeats Section 9 insolvency claim where contemporaneous grievances show a plausible defence to post-CIRP charges.

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

      Chennai Customs Zone has moved Customs Pass issuance and renewal...

      QR code Customs Passes made mandatory for Chennai Customs entry; old non-QR passes set to become invalid on stated dates.

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      CustomsApril 10, 2026Circulars
      Chennai Customs Zone has moved Customs Pass issuance and renewal fully online through the CBLMS portal and introduced QR code-enabled passes for Customs Brokers and IEC holders. Old non-QR self-category passes will become invalid from 30/04/2026, and old non-QR F, G and H category passes from 31/05/2026. Customs Brokers, importers and exporters must surrender old passes, apply online for issuance or renewal, and display QR code passes for entry verification at Customs formations. The notice also prescribes the supporting documents, renewal timelines, and consequences for delayed renewal, and it operates as a Standing Order for officers in the zone.
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      ActsIncome Tax
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