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    July 31, 2026   Case Laws Customs
    Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
    July 31, 2026   Case Laws FEMA
    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
    July 31, 2026   Case Laws Money Laundering
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prim...
    July 31, 2026   Case Laws Money Laundering
    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
    July 31, 2026   Case Laws Central Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claim...
    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
    Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
    July 30, 2026   Case Laws GST
    Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
    July 30, 2026   Case Laws GST
    Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
    July 30, 2026   Case Laws GST
    Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.
    July 30, 2026   Case Laws GST
    Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.
    July 30, 2026   Case Laws GST
    Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
    July 30, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
    July 30, 2026   Case Laws GST
    Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
    July 30, 2026   Case Laws GST
    Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices...
    July 30, 2026   Case Laws Income Tax
    Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
    July 30, 2026   Case Laws Income Tax
    Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
    July 30, 2026   Case Laws Income Tax
    Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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July 31, 2026   Case Laws Customs
Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
July 31, 2026   Case Laws FEMA
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained breaches.
July 31, 2026   Case Laws Money Laundering
Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
July 31, 2026   Case Laws Money Laundering
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.
July 31, 2026   Case Laws Central Excise
Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
July 31, 2026   Case Laws Central Excise
Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
July 31, 2026   Case Laws Indian Laws
Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
July 30, 2026   Notifications DGFT
Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
July 30, 2026   Circulars SEBI
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an updated compliance framework.
July 30, 2026   Case Laws GST
Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
July 30, 2026   Case Laws GST
Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
July 30, 2026   Case Laws GST
Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.
July 30, 2026   Case Laws GST
Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.
July 30, 2026   Case Laws GST
Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
July 30, 2026   Case Laws GST
Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
July 30, 2026   Case Laws GST
Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
July 30, 2026   Case Laws GST
Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices.
July 30, 2026   Case Laws Income Tax
Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
July 30, 2026   Case Laws Income Tax
Development-rights compensation may not accrue to landholders where contractual rights vest commercially in the developer, preventing double taxation.
July 30, 2026   Case Laws Income Tax
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claims.

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Customs

Additional land admeasuring about 6,860 SQM adjoining the...

Customs area expanded for the container freight station with additional land notified for import unloading and export loading.

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Customs April 20, 2026 Circulars
Additional land admeasuring about 6,860 SQM adjoining the existing Container Freight Station of M/s Ocean Gate Container Terminals Private Limited has been notified as a customs area and as a place for unloading imported goods and loading export goods under Section 8 of the Customs Act, 1962. The notification also specifies the limits of the added customs area by reference to the Schedule and map, subject to compliance with the Act and applicable customs instructions. As a result, the total notified area of the Container Freight Station stands at 88,761 SQM.
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Acts Income Tax
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