Road and Infrastructure Cess on petrol and diesel cleared for export is set at nil by substituting the entry against serial number 2 in the table to Notification No. 11/2026-Central Excise. The amendment takes effect from 16 September 2026, the date of its publication in the Official Gazette. Consequently, export clearances of the specified petrol and diesel products receive a nil cess rate under the amended notification.

INTERNATIONAL FINANCIAL SERVICES CENTRES AUTHORITY NOTIFICATION GANDHINAGAR, the 12th January, 2023 IFSCA/2022-23/GN/REG031.-In exercise of the powers conferred by Section 28 read with Sections 12 and 13 of the International Financial Services Centres Authority Act, 2019, and clause (ga), (j) of sub -section (2) of section 114A read with clause (c) of sub-section (1) of section 14 and sub-section (7) of section 33 of the Insurance Act, 1938, the International Financial Services Cent... ... ...

Special additional excise duty on aviation turbine fuel cleared for export is revised by substituting the entry at serial number 1, column (4), with a rate of Rs. 15 per litre. The amendment updates the relevant duty table and applies from 16 September 2026, the date of publication in the Official Gazette.

The designated trial-court arrangement for money-laundering offences in Himachal Pradesh is amended. The Additional Sessions Judge (CBI), Shimla is specified to try offences punishable under section 4 of the Prevention of Money-laundering Act, 2002 for the districts of Shimla, Kinnaur, Solan and Sirmaur at Nahan. The amendment substitutes the prior court and territorial-area entries for those districts, thereby defining the competent court and territorial jurisdiction for these trials.

Special additional excise duty on exports of petrol and diesel is amended by substituting the applicable rates: petrol at Rs. 0.5 per litre and diesel at Rs. 20 per litre. The revised rates apply to the specified petroleum exports from 16 September 2026, being the date of publication in the Official Gazette.

Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER For the Assessee : Shri Anil Khabya, A.Rs. For the Revenue: Shri P. K. Mitra, CIT.D.R. ORDER PER BENCH: The bunch of appeals filed by the Revenue and Cross Objections filed by three different assessees are directed against the orders passed by the Commissioner of Income Tax (Appeals)-3, Bhopal (in short 'CIT(A)') all dated 31/08/2016 arising out of the orders passed by the DCIT Central, Bhopal unde... ... ...

The time limit for issuing orders under section 73(9) for recovery of tax not paid or short paid, or input tax credit wrongly availed or utilised, is extended. For financial year 2018-19, the order issuance deadline is extended until 30 April 2024. For financial year 2019-20, the deadline is extended until 31 August 2024.

Export General Manifest errors identified in listed shipping bills require correction under the prescribed procedure, or filing of the relevant departure manifest, to enable post-export benefits and incentives. The person in charge of a conveyance carrying export goods must deliver a departure manifest to the proper officer before the conveyance leaves the customs station. Incorrect departure manifests can delay export incentives. Exporters, customs brokers, shipping lines, custodians and other concerned parties should rectify the identified EGM errors or file the required departure manifests.

Recognised pre-shipment inspection agencies may, during a one-time seven-day transitional period, issue backlog Pre-Shipment Inspection Certificates for inspections completed before 25 August 2026 where system restrictions prevented certificate issuance. Thereafter, each Pre-Shipment Inspection Certificate must be generated and issued within two days of inspection; the system permits issuance only within that period. Certificate uploads must be made from the same geographical location or country in which the inspection occurred. All other requirements governing the revised pre-shipment inspection agency and certificate process remain unchanged.

State GST officers may conduct initial document verification of inter-State consignments but cannot detain, seize or confiscate goods merely passing through their State. Cross-empowerment under CGST and IGST laws requires both administrative allocation of the taxpayer to the State and assignment of the relevant proper-officer function; it is not unrestricted authority. Coercive action under Sections 129 and 130 additionally requires territorial and fiscal nexus, including the State's entitlement to IGST apportionment under Section 17. For consignments originating and destined outside the intercepting State, discrepancies should be referred to the consignor's or consignee's proper officers. Confiscation requires statutory grounds, material supporting intent to evade tax where applicable, and notice and hearing; transit checks cannot become valuation assessments.

Sections 73 and 74 of the CGST Act permit a common show cause notice covering multiple tax periods or financial years, as the expressions "for any period" and "such periods" do not impose a financial-year-specific bar. Financial-year references in the order-limitation provisions operate as separate limitation benchmarks for each demand component; consolidation cannot extend limitation or defeat period-wise objections. Section 74 requires disclosed material supporting fraud, wilful misstatement or suppression of facts to evade tax, and cannot be invoked merely because tax remains unpaid. Rule 142 and FORM GST DRC-01 regulate electronic notice communication without restricting consolidation. Notice-specific allegations, quantified demands, hearing rights, reasoned orders and limits on confirmation remain applicable.

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA For the Petitioner : Mr. Anil Kumar, Advocate For the Respondent : Mr. Feroze Ahmad, Advocate JUDGMENT SWARANA KANTA SHARMA, J. 1. The instant petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 ('Cr. P.C.') read with Article 227 of Constitution of India, on behalf of the petitioner seeking following reliefs: i. Setting aside of summoning order dated 03.08.2022; ii. Setting aside of order ... ... ...

Shri Aby T. Varkey, Judicial Member And Shri S.R.Raghunatha, Accountant Member For the Appellant : Shri M.Karunakaran, Adv. For the Respondent : Shri V. Nandakumar, CIT ORDER PER S. R. RAGHUNATHA, AM: This is an appeal preferred by the assessee against the order of the Learned Principal Commissioner of Income Tax, (hereinafter in short 'the Ld.PCIT'), Chennai, dated 28.03.2023 for the Assessment Year (hereinafter in short 'AY') 2018-19. 2. At the outset, the Ld.AR of the assess... ... ...

Website design, development and maintenance must conform to applicable governmental and agency guidelines, and the website must be registered under the gov.in or nic.in domain. Hosting arrangements must account for networking, storage, security, backups and disaster recovery. Content may be organised for easy access and archival retrieval, with outdated material removed or archived to maintain accuracy. Security safeguards must address cyber threats and natural disasters, with security audits by CERT-In-empanelled agencies required before hosting and after major updates.

Interest on non-performing assets that is neither credited to the profit and loss account nor received, and is not recognised under RBI guidelines, does not accrue to tax under the income-recognition framework. A supplier's failure to respond to an information notice, without corroborative evidence, does not by itself establish that a payment is bogus. Disallowance of an inter-corporate dividend deduction requires a show-cause notice and evidentiary support. Treating commission expenditure as unexplained requires disclosure of sufficient payee particulars to permit a meaningful response; where those particulars are absent, fresh fact-finding after proper disclosure and a reasoned decision is required.

Foreign Universities must rank within the top 500 of the latest QS global overall or subject ranking, while Foreign Educational Institutions must be reputable in their home jurisdiction. Applicants must demonstrate financial capacity, suitable infrastructure and continuity of operations, and file governance approval, academic and financial plans, student-contingency arrangements, a degree-equivalence undertaking and a home-jurisdiction quality audit. Following expert appraisal, the Authority may grant in-principle approval, followed by conditional or unconditional registration.

Finality of income-tax settlement proceedings was central to the challenge against the determination of total income for multiple assessment years. The Settlement Commission had determined the taxpayer's income under section 245, and the resulting proceedings had attained finality, with payment directions already issued. No further question of law requiring adjudication remained. The High Court therefore affirmed the settlement determination and dismissed the writ petition.

Authorised-officer appointments for food imports are expanded by adding ICD Dhanakya, Jaipur, Rajasthan, as an ICD and SEZ point of entry. Superintendent, Appraiser, Inspector and Examiner are designated as the authorised officers at this location. The notified network consequently comprises 172 points of entry. Officer allocation operates through either an FSSAI Authorised Officer or designated Customs officers, with the applicable category specified separately for every notified point of entry.

Functional comparability requires exclusion of a high-end e-publishing and digital-content provider from the benchmark for routine BPO services, particularly where acquisitions constitute extraordinary events affecting comparability. The arm's length price must therefore be recomputed without that comparable. Employees' ESI/PF contributions paid after the prescribed due date are not deductible where the former provident-fund grace period had been withdrawn and continuous online remittance remained available. A public holiday does not extend the statutory deadline merely because physical offices are closed, since impossibility relief is unavailable where electronic payment can be made. The employee-contribution disallowance consequently remains.

The Performance Review Committee must submit, in the fixed month of each year, a consolidated report to the Authority containing findings from each review area. The Authority shall take action on the report under the statutory mechanism in section 17(2) of the Act. The reporting process connects annual review findings with required regulatory action.