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    May 16, 2026   Case LawsCustoms
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    May 16, 2026   Case LawsCustoms
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
    May 16, 2026   Case LawsCompanies Law
    Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
    May 16, 2026   Case LawsService Tax
    Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.
    May 16, 2026   Case LawsCentral Excise
    Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.
    May 15, 2026   NotificationsDGFT
    Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.
    May 15, 2026   NotificationsLabour laws
    Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.
    May 15, 2026   NotificationsIBC
    Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
    May 15, 2026   CircularsCustoms
    Customs circular validity extended to keep specified maritime relief measures in force amid Strait of Hormuz disruptions.
    May 15, 2026   CircularsCustoms
    Mandatory hazardous cargo declaration in Bills of Entry to trigger system flagging and faster customs clearance.
    May 15, 2026   CircularsFEMA
    RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.
    May 15, 2026   Case LawsGST
    Capacity-based excise evasion allegations justified denial of bail where seized materials and statements showed prima facie concealment.
    May 15, 2026   Case LawsGST
    Speaking order requirement invalidated GST registration cancellation passed without reasons or proper application of mind.
    May 15, 2026   Case LawsGST
    Natural justice in limitation scrutiny requires an appellate authority to hear the appellant before dismissing a statutory appeal as time-barred.
    May 15, 2026   Case LawsGST
    Refund withholding fails where no interim restraint exists in the statutory appeal, requiring release of the deposited amount.
    May 15, 2026   Case LawsGST
    Composite GST assessment orders covering multiple tax periods cannot stand; separate proceedings are required for each assessment year.
    May 15, 2026   Case LawsGST
    Composite show-cause notice for multiple tax periods held impermissible; notice and adjudication set aside, with fresh proceedings allowed separately.
    May 15, 2026   Case LawsGST
    GST appellate remedy preserved after writ challenge declined, with delay condonation, statutory pre-deposit, and bank lien issue left open.
    May 15, 2026   Case LawsGST
    Input tax credit allowed for a specialised CCV tower treated as structural support forming part of plant and machinery.
    May 15, 2026   Case LawsIncome Tax
    Refund adjustment against disputed demand held unsustainable; refund released with interest and coercive recovery stayed pending statutory remedies.
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    May 16, 2026   Case Laws Customs
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    May 16, 2026   Case Laws Customs
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
    May 16, 2026   Case Laws Companies Law
    Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld.
    May 16, 2026   Case Laws Service Tax
    Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.
    May 16, 2026   Case Laws Central Excise
    Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.
    May 15, 2026   Notifications DGFT
    Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.
    May 15, 2026   Notifications Labour laws
    Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.
    May 15, 2026   Notifications IBC
    Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing director renewal.
    May 15, 2026   Circulars Customs
    Customs circular validity extended to keep specified maritime relief measures in force amid Strait of Hormuz disruptions.
    May 15, 2026   Circulars Customs
    Mandatory hazardous cargo declaration in Bills of Entry to trigger system flagging and faster customs clearance.
    May 15, 2026   Circulars FEMA
    RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.
    May 15, 2026   Case Laws GST
    Capacity-based excise evasion allegations justified denial of bail where seized materials and statements showed prima facie concealment.
    May 15, 2026   Case Laws GST
    Speaking order requirement invalidated GST registration cancellation passed without reasons or proper application of mind.
    May 15, 2026   Case Laws GST
    Natural justice in limitation scrutiny requires an appellate authority to hear the appellant before dismissing a statutory appeal as time-barred.
    May 15, 2026   Case Laws GST
    Refund withholding fails where no interim restraint exists in the statutory appeal, requiring release of the deposited amount.
    May 15, 2026   Case Laws GST
    Composite GST assessment orders covering multiple tax periods cannot stand; separate proceedings are required for each assessment year.
    May 15, 2026   Case Laws GST
    Composite show-cause notice for multiple tax periods held impermissible; notice and adjudication set aside, with fresh proceedings allowed separately.
    May 15, 2026   Case Laws GST
    GST appellate remedy preserved after writ challenge declined, with delay condonation, statutory pre-deposit, and bank lien issue left open.
    May 15, 2026   Case Laws GST
    Input tax credit allowed for a specialised CCV tower treated as structural support forming part of plant and machinery.
    May 15, 2026   Case Laws Income Tax
    Refund adjustment against disputed demand held unsustainable; refund released with interest and coercive recovery stayed pending statutory remedies.

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      Home› Highlights › GST › 2026 › May, 2026 › This
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      GST

      GST registration cancellation for non-filing of returns and...

      GST registration cancellation may be remedied through revocation, draft returns, tax payment, and manual filing where needed.

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      GSTMay 7, 2026Case LawsHC
      GST registration cancellation for non-filing of returns and non-payment of tax was addressed by permitting the taxpayer to seek revocation, file draft returns and deposit dues by 31.03.2026. The authority was directed to consider the revocation application within the stipulated time and, if online filing was not possible, to accept manual filing. The approach follows an earlier High Court order in similar circumstances and reflects a remedial route aimed at restoring registration rather than sustaining cancellation where compliance can still be regularised.
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      ActsIncome Tax
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