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    April 9, 2026   Case LawsGST
    Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
    April 9, 2026   Case LawsGST
    Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
    April 9, 2026   Case LawsGST
    Premature writ challenge to ITC blockage notices deferred until replies are heard and factual issues are adjudicated
    April 9, 2026   Case LawsGST
    Parallel tax enforcement barred where duplicate proceedings led to quashing of bank account attachment and restoration of business access.
    April 9, 2026   Case LawsGST
    Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
    April 9, 2026   Case LawsGST
    Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
    April 9, 2026   Case LawsGST
    Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
    April 9, 2026   Case LawsIncome Tax
    Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
    April 9, 2026   Case LawsIncome Tax
    Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
    April 9, 2026   Case LawsIncome Tax
    Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
    April 9, 2026   Case LawsIncome Tax
    Section 170A limits post-amalgamation assessment to modification only where the assessment was already completed.
    April 9, 2026   Case LawsIncome Tax
    Book profit treatment for bad debts and directory audit-report filing shaped the outcome on deduction claims.
    April 9, 2026   Case LawsIncome Tax
    Bona fide treaty relief claim defeats penalty where income was disclosed and no concealment or inaccurate particulars were proved.
    April 9, 2026   Case LawsIncome Tax
    Prior-period expenditure may be considered in the correct assessment year when genuineness is undisputed and revised computation is filed.
    April 9, 2026   Case LawsIncome Tax
    Commercial expediency and rectification limits upheld as interest deduction was allowed and no apparent mistake was found.
    April 9, 2026   Case LawsIncome Tax
    Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
    April 9, 2026   Case LawsIncome Tax
    Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
    April 9, 2026   Case LawsIncome Tax
    Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
    April 9, 2026   Case LawsIncome Tax
    Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
    April 9, 2026   Case LawsIncome Tax
    Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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    April 9, 2026   Case Laws GST
    Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
    April 9, 2026   Case Laws GST
    Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
    April 9, 2026   Case Laws GST
    Premature writ challenge to ITC blockage notices deferred until replies are heard and factual issues are adjudicated
    April 9, 2026   Case Laws GST
    Parallel tax enforcement barred where duplicate proceedings led to quashing of bank account attachment and restoration of business access.
    April 9, 2026   Case Laws GST
    Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
    April 9, 2026   Case Laws GST
    Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
    April 9, 2026   Case Laws GST
    Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
    April 9, 2026   Case Laws Income Tax
    Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability confirmed.
    April 9, 2026   Case Laws Income Tax
    Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
    April 9, 2026   Case Laws Income Tax
    Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
    April 9, 2026   Case Laws Income Tax
    Section 170A limits post-amalgamation assessment to modification only where the assessment was already completed.
    April 9, 2026   Case Laws Income Tax
    Book profit treatment for bad debts and directory audit-report filing shaped the outcome on deduction claims.
    April 9, 2026   Case Laws Income Tax
    Bona fide treaty relief claim defeats penalty where income was disclosed and no concealment or inaccurate particulars were proved.
    April 9, 2026   Case Laws Income Tax
    Prior-period expenditure may be considered in the correct assessment year when genuineness is undisputed and revised computation is filed.
    April 9, 2026   Case Laws Income Tax
    Commercial expediency and rectification limits upheld as interest deduction was allowed and no apparent mistake was found.
    April 9, 2026   Case Laws Income Tax
    Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty taxation.
    April 9, 2026   Case Laws Income Tax
    Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
    April 9, 2026   Case Laws Income Tax
    Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
    April 9, 2026   Case Laws Income Tax
    Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
    April 9, 2026   Case Laws Income Tax
    Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income treatment

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      Home› Highlights › DGFT › 2026 › May, 2026 › This
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      DGFT

      Para 2.88(a) of the Handbook of Procedures 2023 is amended to...

      Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.

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      DGFTMay 12, 2026Circulars
      Para 2.88(a) of the Handbook of Procedures 2023 is amended to add the India-United Kingdom Comprehensive Economic and Trade Agreement to the of FTAs, and Para 2.91(e) is amended to allow Certificates of Origin under India-UK CETA and India-EFTA TEPA to be obtained on the basis of exporter self-declaration, as well as through authorised agencies. The amendment simplifies origin certification for covered exporters by recognising self-declaration as an additional mode for issuance of the Certificate of Origin.
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