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    October 12, 2026   Notifications SEBI
    Bullion vaulting framework expands to ETFs and derivatives, imposing registration, segregation, reconciliation, compliance reporting, and indemnity ob...
    October 12, 2026   Circulars FEMA
    INR derivative controls prohibit rebooking and reduce unverified hedging limits while retaining maturity rollovers for users.
    October 12, 2026   Circulars Customs
    Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
    October 12, 2026   Circulars Customs
    Temporary supplementary SCMTR filings for console cargo permit missing cargo details without restoring general import filing access.
    October 12, 2026   Circulars Customs
    Manifest amendment rules require deletion and refiling for fundamental Bill of Lading changes, while streamlining CSN validation and cancellation.
    October 12, 2026   Case Laws GST
    GST demand summary discrepancies may qualify as rectifiable clerical errors despite ordinary rectification limitation periods.
    October 12, 2026   Case Laws GST
    Retrospective input tax credit relief covers specified delayed returns filed before the statutory cut-off date and requires reconsideration.
    October 12, 2026   Case Laws GST
    Natural justice requires hearing a director separately before confirming personal penalty in the company's appeal.
    October 12, 2026   Case Laws GST
    Transitional cash refunds for reverse-charge service tax remain governed by existing law under GST transition provisions.
    October 12, 2026   Case Laws GST
    Credit-note tax reporting errors do not create wrongful input tax credit where no revenue loss or duplicate reduction occurs.
    October 12, 2026   Case Laws GST
    Statutory appellate jurisdiction excludes direct challenges to original adjudication orders while the first appeal remains pending.
    October 12, 2026   Case Laws GST
    Cancelled E-Way Bill verification requires portal-based transaction matching before determining whether tax liability arises from goods movement.
    October 12, 2026   Case Laws GST
    Unaccounted stock found during survey requires assessment as supplied goods, not direct confiscation or a confiscation fine.
    October 12, 2026   Case Laws GST
    Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
    October 12, 2026   Case Laws GST
    Provisional input tax credit requires supplier tax payment; invoice-level matching governs interest, while unnotified interest grounds cannot stand.
    October 12, 2026   Case Laws GST
    Specificity of show-cause notices limits suppression penalties for retained input tax credit where wilful suppression is not particularised.
    October 12, 2026   Case Laws GST
    Section 74 demands fail where fraud findings are absent, and unnotified section 73 penalties cannot be substituted.
    October 12, 2026   Case Laws GST
    Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
    October 12, 2026   Case Laws GST
    Leasehold-rights assignment as a transfer arising from immovable property falls outside GST, defeating restoration of tax penalties.
    October 12, 2026   Case Laws GST
    Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.
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October 12, 2026   Notifications SEBI
Bullion vaulting framework expands to ETFs and derivatives, imposing registration, segregation, reconciliation, compliance reporting, and indemnity obligations.
October 12, 2026   Circulars FEMA
INR derivative controls prohibit rebooking and reduce unverified hedging limits while retaining maturity rollovers for users.
October 12, 2026   Circulars Customs
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage systems.
October 12, 2026   Circulars Customs
Temporary supplementary SCMTR filings for console cargo permit missing cargo details without restoring general import filing access.
October 12, 2026   Circulars Customs
Manifest amendment rules require deletion and refiling for fundamental Bill of Lading changes, while streamlining CSN validation and cancellation.
October 12, 2026   Case Laws GST
GST demand summary discrepancies may qualify as rectifiable clerical errors despite ordinary rectification limitation periods.
October 12, 2026   Case Laws GST
Retrospective input tax credit relief covers specified delayed returns filed before the statutory cut-off date and requires reconsideration.
October 12, 2026   Case Laws GST
Natural justice requires hearing a director separately before confirming personal penalty in the company's appeal.
October 12, 2026   Case Laws GST
Transitional cash refunds for reverse-charge service tax remain governed by existing law under GST transition provisions.
October 12, 2026   Case Laws GST
Credit-note tax reporting errors do not create wrongful input tax credit where no revenue loss or duplicate reduction occurs.
October 12, 2026   Case Laws GST
Statutory appellate jurisdiction excludes direct challenges to original adjudication orders while the first appeal remains pending.
October 12, 2026   Case Laws GST
Cancelled E-Way Bill verification requires portal-based transaction matching before determining whether tax liability arises from goods movement.
October 12, 2026   Case Laws GST
Unaccounted stock found during survey requires assessment as supplied goods, not direct confiscation or a confiscation fine.
October 12, 2026   Case Laws GST
Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplicable.
October 12, 2026   Case Laws GST
Provisional input tax credit requires supplier tax payment; invoice-level matching governs interest, while unnotified interest grounds cannot stand.
October 12, 2026   Case Laws GST
Specificity of show-cause notices limits suppression penalties for retained input tax credit where wilful suppression is not particularised.
October 12, 2026   Case Laws GST
Section 74 demands fail where fraud findings are absent, and unnotified section 73 penalties cannot be substituted.
October 12, 2026   Case Laws GST
Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
October 12, 2026   Case Laws GST
Leasehold-rights assignment as a transfer arising from immovable property falls outside GST, defeating restoration of tax penalties.
October 12, 2026   Case Laws GST
Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.

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Home › Highlights › Income Tax › 2026 › October, 2026 › This
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Income Tax

For interest on excess refund, a reassessment is a regular...

Interest on excess refunds cannot be charged where reassessment follows an earlier scrutiny assessment rather than being the first assessment.

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Income Tax October 14, 2026 Case Laws AT
For interest on excess refund, a reassessment is a regular assessment only if it is the first assessment in the case. Where reassessment follows a scrutiny assessment, it does not meet that condition. Interest under section 234D therefore cannot be levied on an excess refund in those circumstances, and the charge is deleted.
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