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    Case LawsGST
    Electronic Communication (E-Service) of Show Cause Notices on the GST Portal: Limits of Validity and...
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    Electronic service of GST show cause notices must be in the prescribed portal location to ensure a real opportunity to be heard.
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    Where the Assessing Officer has conducted enquiries and accepted the assessee's explanation, the revisional authority cannot remand the assessment on a generic claim of inadequate enquiry; it must either record an abject failure to investigate with specific findings or decide the issue on merits in the revisional order and demonstrate error and prejudice.

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      Bill

      OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN NOTIFICATIONS

      1 February, 2026

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      Union Budget 2026-27 - Finance Bill, 2026

      Changes in Basic Customs Duty (to be effective from 02.02.2026)

      Rates of Duty

      Sl. No.

      Chapter, Heading, sub- heading, tariff item

      Commodity

      From

      To

      1.

      2612 20 00

      Monazite

      [vide insertion of S. No. 84A in TABLE I of notification No. 45/2025-Customs dated 24.10.2025]

      2.5%

      Nil

      2.

      2841 90 00

      Sodium antimonate for use in manufacture of solar glass

      [vide insertion of S. No. 110A in TABLE I of notification No. 45/2025-Customs dated 24.10.2025]

      7.5%

      Nil

      3.

      2815 20 00

      Potassium hydroxide

      [vide omission of S.No. 21 in notification No. 36/2024-Customs dated 23.07.2024]

      Nil

      7.5%

      4.

      8401 30 00

      All goods for generation of nuclear power

      [vide insertion of S.No. 227A in TABLE I of notification No. 45/2025-Customs dated 24.10.2025]

      7.5%

      Nil

      5.

      8401 40 00

      Control and Protector Absorber Rods, and Burnable Absorber Rods, for generation of nuclear power

      [vide insertion of S.No. 227B in TABLE I of notification No. 45/2025-Customs dated 24.10.2025]

      7.5%

      Nil

      6.

      8501 10 20, 8504 31 00, 8516 80 00, 8516 90 00

      Specified goods for use in the manufacture of Microwave Ovens falling under tariff item 8516 50 00 [vide insertion of S.No. 278A in TABLE I of notification No. 45/2025-Customs dated 24.10.2025]

      As applicable

      Nil

            

      Note: Description of entries is indicative. Notification may be referred to for complete description.

       

      Full Text:

      Union Budget 2026-27 - Finance Bill, 2026

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      ActsIncome Tax
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