Judicial Corner: Supreme Court held that mandatory GST appeal pre-deposit cannot be waived. {Simla Gomti Pan Products Pvt. Ltd. vs. Commissioner of State Tax U.P. & Ors.{Supreme Court, SLP (C) No. 5266/2026, Order dated 20-03-2026} (25.03.2026)
Supreme Court held that mandatory GST appeal pre-deposit cannot be waived. {Simla Gomti Pan Products Pvt. Ltd. vs. Commissioner of State Tax U.P. & Ors.{Supreme Court, SLP (C) No. 5266/2026, Order dated 20-03-2026} Facts Assessee challenged an assessment order ...
DGFT: DGFT: The DGFT has issued Public Notice introducing amendments to the Standard Input Output Norms (SION) A‑2005.(25.03.2026)
DGFT: The DGFT has issued Public Notice introducing amendments to the Standard Input Output Norms (SION) A‑2005. The changes modify the description of the export product and revise the permissible quantity of the import item “Ethylene Oxide” under Serial No ...
DGFT:DGFT has issued Public Notice, extending the validity of TRQ Authorisations for import of gold under India–UAE CEPA (CTH 7108) issued during FY 2025‑26.(25.03.2026)
DGFT: DGFT has issued Public Notice, extending the validity of TRQ Authorisations for import of gold under India–UAE CEPA (CTH 7108) issued during FY 2025‑26. The validity, earlier ending on 31 March 2026, has now been automatically extended up to ...
DGFT :The Ministry of Commerce & Industry has issued Notification restoring the RoDTEP rates and value caps to the levels applicable on 22 February 2026.(25.03.2026)
DGFT The Ministry of Commerce & Industry has issued Notification restoring the RoDTEP rates and value caps to the levels applicable on 22 February 2026. The restored rates will apply to all eligible export products from 23 March 2026 to ...
Customs : CBIC has issued Circular introducing a new facility for ease of Customs duty payment through a Payment Aggregator on the ICEGATE e‑Payment platform.(25.03.2026)
Customs CBIC has issued Circular introducing a new facility for ease of Customs duty payment through a Payment Aggregator on the ICEGATE e‑Payment platform. The new mode enables importers to pay Customs duty using credit cards, debit cards and UPI ...
Judicial Corner:Order on delayed IGST refund interest set aside as reduction lacked reason officer to recompute strictly under sec. 56 (20.03.2026)
Order on delayed IGST refund interest set aside as reduction lacked reason officer to recompute strictly under sec. 56 { Jindal Drugs (P.) Ltd. vs. Union of India [2026] 184 taxmann.com 350 (Bombay)} Facts Petitioner Jindal Drugs (P.) Ltd ...
Judicial Corner: Seizure orders cannot survive once assessment quashed on limitation prohibition set aside (17.03.2026)
Seizure orders cannot survive once assessment quashed on limitation prohibition set aside { Goal Closures vs. State Tax Officer (Int)-1 [2026] 184 taxmann.com 226 (Madras)} Facts The assessee was subjected to search and seizure proceedings by the GST department. During ...
Judicial Corner: Re-blocking of ECL within one year in a Section 74 proceeding valid; writ dismissed for suppression (16.03.2026)
Re-blocking of ECL within one year in a Section 74 proceeding valid; writ dismissed for suppression { Creative Enterprises vs. State of Telangana [2026] 184 taxmann.com 183 (Telangana)} Facts The GST department blocked the petitioner’s Electronic Credit Ledger under Rule ...
Judicial Corner: Reassessment in name of amalgamating (non-existent) company invalid despite prior intimation of amalgamation to AO (13.03.2026)
Reassessment in name of amalgamating (non-existent) company invalid despite prior intimation of amalgamation to AO {Surya Medi Tech Ltd. vs. DCIT/ACIT [2026] 184 taxmann.com 93 (Delhi – Trib.)} Facts: A company had amalgamated with another company under a scheme of ...
FOREIGN TRADE: DGFT, vide Public Notice dated March 06, 2026, has granted an automatic extension in the Export Obligation Period (EOP) for specified authorisations in view of prevailing geopolitical developments affecting global trade and logistics.(12.03.2026)
FOREIGN TRADE: DGFT, vide Public Notice dated March 06, 2026, has granted an automatic extension in the Export Obligation Period (EOP) for specified authorisations in view of prevailing geopolitical developments affecting global trade and logistics. Accordingly, under the Foreign Trade ...
Customs: CBIC vide Circular No. 10/2026-Customs dtd March 10, 2026, has clarified that no fee shall be levied for amendment or cancellation of export documents where such changes arise due to force majeure circumstances under Section 143AA of the Customs Act, 1962.(12.03.2026)
Customs: CBIC vide Circular No. 10/2026-Customs dtd March 10, 2026, has clarified that no fee shall be levied for amendment or cancellation of export documents where such changes arise due to force majeure circumstances under Section 143AA of the Customs ...
Judicial Corner: Quasi-judicial power cannot be exercised under dictation cancellation order set aside (12.03.2026)
Quasi-judicial power cannot be exercised under dictation cancellation order set aside { Ankit Choudhary vs. Union of India [2026] 184 taxmann.com 122 (Gauhati)} Facts The GST registration of the petitioner was cancelled by the proper officer alleging wrongful availment of ...
Judicial Corner: Composite notices for multiple years under sections 73/74 unsustainable as each year requires separate SCN { Accountants Service Society vs. Union of India [2026] 184 taxmann.com 112 (Kerala)} (11.03.2026)
Composite notices for multiple years under sections 73/74 unsustainable as each year requires separate SCN { Accountants Service Society vs. Union of India [2026] 184 taxmann.com 112 (Kerala)} Facts: The GST department issued one composite SCN covering several financial years, ...
Judicial Corner: Adjudication order proceeded on a basis absolutely different than one indicated in SCN was to be set aside (10.03.2026)
Adjudication order proceeded on a basis absolutely different than one indicated in SCN was to be set aside {Ankit Kanodia v. Union of India [2026] 182 taxmann.com 658 (Calcutta High Court)} Facts Department issued a Show Cause Notice alleging that ...
Judicial Corner: HC directs GST authority to open portal to enable assessee to rectify GSTR-1 as there was no loss to revenue. (09.03.2026)
HC directs GST authority to open portal to enable assessee to rectify GSTR-1 as there was no loss to revenue { Ambica Auto Sales and Service vs. Union Bank of India([2026] 182 taxmann.com 434 (Gujarat)} Facts Assessee issued debit notes ...
DGFT: The Directorate General of Foreign Trade (DGFT), vide Trade Notice has announced the operationalisation of an Inter-Ministerial Group (IMG) for Supply Chain Resilience under the Department of Commerce. (06.03.2026)
DGFT The Directorate General of Foreign Trade (DGFT), vide Trade Notice has announced the operationalisation of an Inter-Ministerial Group (IMG) for Supply Chain Resilience under the Department of Commerce. The IMG has been constituted following a high-level meeting held on ...
Customs:CBIC, vide Circular No. 08/2026-Customs dated February 28, 2026, has operationalised the extension of the facility of deferred payment of Customs import duty to “Eligible Manufacturer Importers” (EMI), pursuant to Notification No. 12/2026-Customs (N.T.) dated February 01, 2026. The facility shall be available from April 01, 2026 and will remain in force up to March 31, 2028. (03.03.2026)
Customs: CBIC, vide Circular No. 08/2026-Customs dated February 28, 2026, has operationalised the extension of the facility of deferred payment of Customs import duty to “Eligible Manufacturer Importers” (EMI), pursuant to Notification No. 12/2026-Customs (N.T.) dated February 01, 2026. The ...
Maharashtra Profession Tax: The Government of Maharashtra, vide Notification dated February 28, 2026, has amended the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. Exercising powers under Section 27 of the Act, the amendment advances certain statutory due dates prescribed under the Rules. (03.03.2026)
The Government of Maharashtra, vide Notification dated February 28, 2026, has amended the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. Exercising powers under Section 27 of the Act, the amendment advances certain statutory due dates prescribed ...
Judicial Corner:Refund can’t be denied for portal upload limits shipping bill size issue won’t defeat substantive compliance (02.03.2026)
Refund can’t be denied for portal upload limits shipping bill size issue won’t defeat substantive compliance {Jyoti Agro vs. Deputy Commissioner of State Tax [2026] 182 taxmann.com 630 (Gujarat HC)} Facts of the Case The petitioner Jyoti Agro filed a ...
Judicial Corner: ITC claim within sec. 16(5) period cannot be denied as time-barred under sec. 16(4) impugned orders quashed { Malligai Agencies vs. Assistant Commissioner of GST and Central Excise [2026] 183 taxmann.com 607 (26.02.2026)
ITC claim within sec. 16(5) period cannot be denied as time-barred under sec. 16(4) impugned orders quashed { Malligai Agencies vs. Assistant Commissioner of GST and Central Excise [2026] 183 taxmann.com 607 (Madras High Court)} Facts The petitioner claimed Input ...
