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    October 14, 2026   Notes Income Tax
    Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
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October 14, 2026   Notes Income Tax
Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
October 14, 2026   Case Laws GST
GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
October 14, 2026   Case Laws GST
Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
October 14, 2026   Case Laws GST
Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
October 14, 2026   Case Laws GST
Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
October 14, 2026   Case Laws GST
Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
October 14, 2026   Case Laws GST
GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
October 14, 2026   Case Laws GST
Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
October 14, 2026   Case Laws GST
Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
October 14, 2026   Case Laws GST
Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
October 14, 2026   Case Laws GST
Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.
October 14, 2026   Case Laws Central Excise
Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related penalties.
October 14, 2026   Case Laws Income Tax
Philanthropic hospital approval turns on medical-purpose application of funds, not revenue surplus or free-treatment ratios alone.
October 14, 2026   Case Laws Income Tax
Prospective software royalty clarification prevents tax-deduction disallowance for pre-effective-date licence renewals, while payable includes paid sums.
October 14, 2026   Case Laws Income Tax
Functional comparability requires data-driven analysis; outsourcing justified exclusion where no perversity undermined the Tribunal's factual findings.
October 14, 2026   Case Laws Income Tax
Limited scrutiny limits inquiries to notified issues, requiring deletion of an in-house R&D deduction disallowance beyond scope.
October 14, 2026   Case Laws Income Tax
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escaped-income grounds.
October 14, 2026   Case Laws Income Tax
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed income.

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Home › Highlights › Customs › 2026 › September, 2026 › This
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Customs

SAFTA preferential duty exemption applied to Bangladesh-origin...

SAFTA preferential duty treatment upheld for Bangladesh-origin garments where origin certificates and IPR allegations lacked evidentiary support.

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Customs September 28, 2026 Case Laws AT
SAFTA preferential duty exemption applied to Bangladesh-origin garment imports because verified Certificates of Origin were linked to invoices and Bills of Entry, Bangladesh authorities confirmed their validity, and no evidence established intellectual-property infringement. Customs detention and provisional release conditions were therefore unsustainable, requiring release against the assessed Bills of Entry with preferential treatment. Enhanced assessable value based on an undisclosed market enquiry lacked particulars or documentary support and was set aside. Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 required complete waiver of demurrage, detention and allied charges because the goods had been unlawfully detained.
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