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    April 13, 2026   Case LawsMoney Laundering
    PMLA attachment and retention upheld on valid Bench composition, limitation exclusion, and prima facie proceeds of crime findings
    April 13, 2026   Case LawsGST
    GST registration restoration permitted after non-filing, where taxpayer clears pending returns and statutory dues
    April 13, 2026   Case LawsGST
    Parallel GST proceedings barred on same subject matter, but summons alone do not start adjudicatory action.
    April 13, 2026   Case LawsGST
    Speedy trial and documentary evidence justified regular bail in a GST prosecution with prolonged custody.
    April 13, 2026   Case LawsGST
    Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
    April 13, 2026   Case LawsGST
    Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
    April 13, 2026   Case LawsGST
    Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
    April 13, 2026   Case LawsGST
    ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
    April 13, 2026   Case LawsGST
    Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
    April 13, 2026   Case LawsIncome Tax
    Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
    April 13, 2026   Case LawsIncome Tax
    Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
    April 13, 2026   Case LawsIncome Tax
    Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
    April 13, 2026   Case LawsIncome Tax
    Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
    April 13, 2026   Case LawsIncome Tax
    Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
    April 13, 2026   Case LawsMoney Laundering
    Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
    April 13, 2026   Case LawsIndian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case LawsIncome Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case LawsIncome Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case LawsIncome Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case LawsIncome Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
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    April 13, 2026   Case Laws Money Laundering
    PMLA attachment and retention upheld on valid Bench composition, limitation exclusion, and prima facie proceeds of crime findings
    April 13, 2026   Case Laws GST
    GST registration restoration permitted after non-filing, where taxpayer clears pending returns and statutory dues
    April 13, 2026   Case Laws GST
    Parallel GST proceedings barred on same subject matter, but summons alone do not start adjudicatory action.
    April 13, 2026   Case Laws GST
    Speedy trial and documentary evidence justified regular bail in a GST prosecution with prolonged custody.
    April 13, 2026   Case Laws GST
    Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
    April 13, 2026   Case Laws GST
    Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
    April 13, 2026   Case Laws GST
    Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
    April 13, 2026   Case Laws GST
    ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
    April 13, 2026   Case Laws GST
    Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
    April 13, 2026   Case Laws Income Tax
    Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
    April 13, 2026   Case Laws Income Tax
    Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
    April 13, 2026   Case Laws Income Tax
    Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
    April 13, 2026   Case Laws Income Tax
    Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
    April 13, 2026   Case Laws Income Tax
    Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
    April 13, 2026   Case Laws Money Laundering
    Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
    April 13, 2026   Case Laws Indian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case Laws Income Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case Laws Income Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case Laws Income Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.

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

      The validity of Public Notice No. 42/2026 on the standard...

      Validity extension for diverted break bulk cargo transhipment procedure, with a nodal officer designated for implementation.

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      CustomsApril 11, 2026Circulars
      The validity of Public Notice No. 42/2026 on the standard operating procedure for diverted break bulk cargo for international transhipment at Mumbai Port is extended until 15.04.2026. A nodal officer is also nominated for implementation of the procedure, namely the Additional Commissioner, with the stated contact details. The notice operates as an administrative extension and designation for handling the transhipment process under the referenced customs circulars.
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      ActsIncome Tax
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