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    November 5, 2026   Notifications Income Tax
    Assessment years for electricity regulator's income-tax notification are corrected in English, while the Hindi version remains unchanged.
    November 5, 2026   Notifications SEZ
    Drawback claims on SEZ bills of export go to the specified officer, with disclaimers enabling domestic suppliers to claim benefits.
    November 5, 2026   Notifications FEMA
    Service export declarations and import reporting depend on resident individual status and specified thresholds under foreign exchange regulations.
    November 5, 2026   Circulars DGFT
    Quality complaints and trade disputes require accessible portal updates on action taken and status until resolution or final disposal.
    November 5, 2026   Circulars SEBI
    Digital onboarding for overseas individual investors permits remote KYC from FATF-compliant countries while preserving verification and audit safeguar...
    November 5, 2026   Circulars IBC
    Real estate insolvency compliance requires access to regulatory records, prominent site disclosures and continued adherence to property law during res...
    November 5, 2026   Case Laws GST
    Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
    November 5, 2026   Case Laws GST
    GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.
    November 5, 2026   Case Laws GST
    Stock confiscation requires proof of intent to evade tax; statutory interpretation disputes fall outside departmental appeal limits.
    November 5, 2026   Case Laws GST
    E-way bill exemptions cover short feeder movements, while recurring legal issues fall outside departmental appeal monetary limits.
    November 5, 2026   Case Laws GST
    Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.
    November 5, 2026   Case Laws Income Tax
    Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
    November 5, 2026   Case Laws GST
    Compostable polymer carry bags are classified as plastic and qualify for concessional GST only if biodegradable.
    November 5, 2026   Case Laws GST
    Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates.
    November 5, 2026   Case Laws GST
    Rice husk composite board qualifies as fibreboard for tariff classification, while specific GST entries govern its applicable rates.
    November 5, 2026   Case Laws Income Tax
    Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction throu...
    November 5, 2026   Case Laws Income Tax
    Excluded tax claims and evidence gathering cannot justify reassessment of a company after an approved resolution plan.
    November 5, 2026   Case Laws Income Tax
    Excluded pre-resolution tax claims and evidence gathering cannot justify reassessment of a corporate debtor after an approved insolvency resolution.
    November 5, 2026   Case Laws Income Tax
    Fee-based citizen services may retain charitable exemption where charges reflect costs and income is applied to public utility.
    November 5, 2026   Case Laws Income Tax
    Industrial development incentives are capital receipts based on purpose, while export turnover excludes sales tax and excise duty
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November 5, 2026   Notifications Income Tax
Assessment years for electricity regulator's income-tax notification are corrected in English, while the Hindi version remains unchanged.
November 5, 2026   Notifications SEZ
Drawback claims on SEZ bills of export go to the specified officer, with disclaimers enabling domestic suppliers to claim benefits.
November 5, 2026   Notifications FEMA
Service export declarations and import reporting depend on resident individual status and specified thresholds under foreign exchange regulations.
November 5, 2026   Circulars DGFT
Quality complaints and trade disputes require accessible portal updates on action taken and status until resolution or final disposal.
November 5, 2026   Circulars SEBI
Digital onboarding for overseas individual investors permits remote KYC from FATF-compliant countries while preserving verification and audit safeguards.
November 5, 2026   Circulars IBC
Real estate insolvency compliance requires access to regulatory records, prominent site disclosures and continued adherence to property law during resolution.
November 5, 2026   Case Laws GST
Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
November 5, 2026   Case Laws GST
GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.
November 5, 2026   Case Laws GST
Stock confiscation requires proof of intent to evade tax; statutory interpretation disputes fall outside departmental appeal limits.
November 5, 2026   Case Laws GST
E-way bill exemptions cover short feeder movements, while recurring legal issues fall outside departmental appeal monetary limits.
November 5, 2026   Case Laws GST
Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.
November 5, 2026   Case Laws Income Tax
Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must account for related revenue.
November 5, 2026   Case Laws GST
Compostable polymer carry bags are classified as plastic and qualify for concessional GST only if biodegradable.
November 5, 2026   Case Laws GST
Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates.
November 5, 2026   Case Laws GST
Rice husk composite board qualifies as fibreboard for tariff classification, while specific GST entries govern its applicable rates.
November 5, 2026   Case Laws Income Tax
Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction through exclusions.
November 5, 2026   Case Laws Income Tax
Excluded tax claims and evidence gathering cannot justify reassessment of a company after an approved resolution plan.
November 5, 2026   Case Laws Income Tax
Excluded pre-resolution tax claims and evidence gathering cannot justify reassessment of a corporate debtor after an approved insolvency resolution.
November 5, 2026   Case Laws Income Tax
Fee-based citizen services may retain charitable exemption where charges reflect costs and income is applied to public utility.
November 5, 2026   Case Laws Income Tax
Industrial development incentives are capital receipts based on purpose, while export turnover excludes sales tax and excise duty

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Anticipatory bail was granted in a GST investigation for alleged...

Documentary evidence and cooperation justified anticipatory bail in a GST input tax credit investigation despite economic offence allegations.

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GST April 28, 2026 Case Laws HC
Anticipatory bail was granted in a GST investigation for alleged wrongful availment of input tax credit because the allegations rested mainly on documentary material, the relevant records had already been furnished, and no compelling basis for custodial interrogation was shown. The Court also relied on the petitioner's cooperation with the inquiry, absence of placed criminal antecedents, and deposit of the amount alleged to have been evaded. On that basis, arrest was found unwarranted, and pre-arrest protection was allowed subject to conditions requiring surrender, execution of bond, regular appearance, travel restriction, and full cooperation with the investigation.
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