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    March 23, 2026   CircularsDGFT
    Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
    March 23, 2026   CircularsCustoms
    Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
    March 23, 2026   Case LawsIncome Tax
    Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
    March 23, 2026   Case LawsIncome Tax
    Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
    March 23, 2026   Case LawsIncome Tax
    Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
    March 23, 2026   Case LawsIBC
    Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
    March 23, 2026   Case LawsGST
    Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
    March 23, 2026   Case LawsCustoms
    FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
    March 23, 2026   Case LawsCustoms
    Knowledge is essential for penalty on a courier agent under Customs law; penalty set aside for lack of culpability.
    March 23, 2026   Case LawsIncome Tax
    Misappropriation as Business Expense denied for lack of evidence; related party payment disallowance and reassessment held valid.
    March 23, 2026   Case LawsIncome Tax
    Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.
    March 23, 2026   Case LawsIncome Tax
    Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
    March 23, 2026   Case LawsIncome Tax
    Unexplained credit evidence: spousal gift remitted for fresh verification after failure to produce contemporaneous bank transfer records.
    March 23, 2026   Case LawsIncome Tax
    Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
    March 23, 2026   Case LawsIncome Tax
    Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
    March 23, 2026   Case LawsIncome Tax
    Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
    March 23, 2026   Case LawsIncome Tax
    Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
    March 23, 2026   Case LawsIncome Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case LawsIncome Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case LawsIncome Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
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    March 23, 2026   Circulars DGFT
    Export credit interest subvention clarified: UIN timing, NPA cut-off, bank-change rules and disbursement-date eligibility tightened.
    March 23, 2026   Circulars Customs
    Revised Customs Jurisdiction for Visakhapatnam expands coverage across ports, SEZs, warehouses and offshore areas in Andhra Pradesh.
    March 23, 2026   Case Laws Income Tax
    Statutory summons under tax investigation upheld as mala fides, lack of jurisdiction, and disclosure objections all failed.
    March 23, 2026   Case Laws Income Tax
    Proviso to Section 2(15) requires fresh scrutiny where charitable activity must be tested against fee-based service exclusions.
    March 23, 2026   Case Laws Income Tax
    Prospective BMA charge and jurisdictional notice defects defeated tax on explained inherited corpus and historic interest.
    March 23, 2026   Case Laws IBC
    Financial debt under the IBC can be proved without a written loan agreement, and settlement breach can revive a fresh Section 7 claim.
    March 23, 2026   Case Laws GST
    Anti-profiteering under GST: retained input tax credit benefit must be refunded with 18% interest, while penalty was declined
    March 23, 2026   Case Laws Customs
    FSSAI certification prevails over Customs re-testing in food import clearance; seizure and security conditions were quashed.
    March 23, 2026   Case Laws Customs
    Knowledge is essential for penalty on a courier agent under Customs law; penalty set aside for lack of culpability.
    March 23, 2026   Case Laws Income Tax
    Misappropriation as Business Expense denied for lack of evidence; related party payment disallowance and reassessment held valid.
    March 23, 2026   Case Laws Income Tax
    Right to Personal Hearing: portal-only notices insufficient; officer must pursue alternative service and grant hearing before fresh adjudication.
    March 23, 2026   Case Laws Income Tax
    Assumption of Section 153C jurisdiction precludes reassessment under Sections 147/148, and the appeal was dismissed.
    March 23, 2026   Case Laws Income Tax
    Unexplained credit evidence: spousal gift remitted for fresh verification after failure to produce contemporaneous bank transfer records.
    March 23, 2026   Case Laws Income Tax
    Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are established.
    March 23, 2026   Case Laws Income Tax
    Determination of under-reporting must precede penalty under section 270A; remit penalty until quantum is decided.
    March 23, 2026   Case Laws Income Tax
    Non-Discrimination under DTAA prevents domestic thin-cap rule from applying exclusively to non-resident creditors where interest is arm's-length.
    March 23, 2026   Case Laws Income Tax
    Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained investment.
    March 23, 2026   Case Laws Income Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case Laws Income Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case Laws Income Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.

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      Home› Highlights › GST › 2026 › April, 2026 › This
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      GST

      Section 75(4) of the GST Act was treated as a mandatory...

      Mandatory personal hearing under GST law cannot be waived by form selection; adverse order quashed for breach of natural justice.

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      GSTApril 14, 2026Case LawsHC
      Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
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      ActsIncome Tax
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