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    April 28, 2026   Case LawsGST
    Writ jurisdiction for lack of officer competence under GST upheld; adjudication quashed for absence of proper authorisation.
    April 28, 2026   Case LawsGST
    Retrospective input tax credit relief under Section 16(5) overrides Section 16(4), requiring fresh reconsideration of the claim.
    April 28, 2026   Case LawsGST
    GST detention penalty requires a speaking order on the show cause notice; payment alone does not end adjudication.
    April 28, 2026   Case LawsGST
    Provisional attachment under GST may be relaxed when substitute security protects revenue and business operations can resume.
    April 28, 2026   Case LawsGST
    Input tax credit blocking based only on cancelled registration fails after restoration, with credit allowed to be used in law.
    April 28, 2026   Case LawsGST
    Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
    April 28, 2026   Case LawsGST
    Multiple tax periods cannot be clubbed in one GST show cause notice; year-wise limitation and liability apply separately.
    April 28, 2026   Case LawsGST
    Statutory interest on delayed refund accrues automatically after expiry of the six-month period; principal cannot be paid alone.
    April 28, 2026   Case LawsGST
    Mandatory GST pre-deposit governs appeal filing; merits can be examined only after a valid appeal with delay condonation.
    April 28, 2026   Case LawsIncome Tax
    Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
    April 28, 2026   Case LawsIncome Tax
    Rule 46A compliance requires a speaking order and opportunity to rebut before additional evidence is used in appeal.
    April 28, 2026   Case LawsIncome Tax
    Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
    April 28, 2026   Case LawsIncome Tax
    Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
    April 28, 2026   Case LawsIncome Tax
    Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
    April 28, 2026   Case LawsIncome Tax
    DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
    April 28, 2026   Case LawsIncome Tax
    Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
    April 28, 2026   Case LawsIncome Tax
    Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
    April 28, 2026   Case LawsIncome Tax
    Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
    April 28, 2026   Case LawsIncome Tax
    Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
    April 28, 2026   Case LawsIncome Tax
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
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    April 28, 2026   Case Laws GST
    Writ jurisdiction for lack of officer competence under GST upheld; adjudication quashed for absence of proper authorisation.
    April 28, 2026   Case Laws GST
    Retrospective input tax credit relief under Section 16(5) overrides Section 16(4), requiring fresh reconsideration of the claim.
    April 28, 2026   Case Laws GST
    GST detention penalty requires a speaking order on the show cause notice; payment alone does not end adjudication.
    April 28, 2026   Case Laws GST
    Provisional attachment under GST may be relaxed when substitute security protects revenue and business operations can resume.
    April 28, 2026   Case Laws GST
    Input tax credit blocking based only on cancelled registration fails after restoration, with credit allowed to be used in law.
    April 28, 2026   Case Laws GST
    Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
    April 28, 2026   Case Laws GST
    Multiple tax periods cannot be clubbed in one GST show cause notice; year-wise limitation and liability apply separately.
    April 28, 2026   Case Laws GST
    Statutory interest on delayed refund accrues automatically after expiry of the six-month period; principal cannot be paid alone.
    April 28, 2026   Case Laws GST
    Mandatory GST pre-deposit governs appeal filing; merits can be examined only after a valid appeal with delay condonation.
    April 28, 2026   Case Laws Income Tax
    Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
    April 28, 2026   Case Laws Income Tax
    Rule 46A compliance requires a speaking order and opportunity to rebut before additional evidence is used in appeal.
    April 28, 2026   Case Laws Income Tax
    Share valuation under section 56(2)(viib) must be done afresh for each issue of unquoted equity shares, the ITAT held.
    April 28, 2026   Case Laws Income Tax
    Section 10AA, bad debts and section 41(1) rulings turn on export proof, write-off evidence and capital liability adjustment.
    April 28, 2026   Case Laws Income Tax
    Common area maintenance recoveries justify business expenditure allowance and limit apportionment against rental income claims.
    April 28, 2026   Case Laws Income Tax
    DCF share valuation cannot be replaced without defect; protective addition fails when taxability uncertainty is absent.
    April 28, 2026   Case Laws Income Tax
    Place of effective management must rest on proved facts, not institutional deference; global income addition deleted.
    April 28, 2026   Case Laws Income Tax
    Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
    April 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
    April 28, 2026   Case Laws Income Tax
    Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
    April 28, 2026   Case Laws Income Tax
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.

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      Home› Highlights › Customs › 2026 › May, 2026 › This
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      Customs

      Procedural guidance is prescribed for LCL export containers that...

      Customs procedure for returned LCL export containers sets seal verification, de-stuffing, incentive recovery, and BTT processing steps.

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      CustomsMay 16, 2026Circulars
      Procedural guidance is prescribed for LCL export containers that were offloaded at foreign ports and returned to Chennai on or before 30.04.2026 due to disruption in maritime routes. Shipping lines must file the Sea Arrival Manifest, the containers must be moved to a CFS after seal verification, and the exporter, broker, or liner must submit the prescribed request and documents to the CFS officer. If the seal is intact and matches the Shipping Bill, the cargo is de-stuffed under supervision, the file is routed for recovery of any drawback or IGST refund already paid, and the Shipping Bill and LEO are cancelled before BTT permission is granted. If the seal is tampered, 100% examination and re-import procedures apply.
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      ActsIncome Tax
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