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Article on ‘GSTAT – A New Era in GST Litigation: Implementation, Structure, Functions and Expected Relief’ by CMA Ashok Nawal, Founder, Bizsolindia Services Pvt Ltd ( May 2026)

The Goods and Services Tax (“GST”) regime was introduced in India with effect from 1st July 2017 with the objective of creating a unified indirect tax system. While GST significantly streamlined taxation, one major institutional gap persisted for several years i.e the absence of the Goods and Services Tax Appellate Tribunal (“GSTAT”). In the absence …

Article on ‘GSTAT – A New Era in GST Litigation: Implementation, Structure, Functions and Expected Relief’ by CMA Ashok Nawal, Founder, Bizsolindia Services Pvt Ltd ( May 2026) Read More »

From the Desk of Chairman (May 2026)

India’s ambitious labour law reforms, consolidated into four Labour Codes, were heralded as a landmark step toward simplifying compliance and modernising workplace regulation. By merging 29 existing laws into a freshly minted and streamlined framework, the Codes promise greater flexibility for employers, enhanced protection for workers and a more transparent system overall. Yet, despite this …

From the Desk of Chairman (May 2026) Read More »

Article on ‘FORCE MAJEURE -The Law of the Unexpected’ by CS Venkat R Venkitachalam, Chairman, Bizsolindia Services Pvt. Ltd.(May 2026)

Introduction: Arguably, the most important, nay, critical phrase in international commercial contracts is this strange sounding phrase force majeure. It is seldom understood though widely used. Force Majeure is a French term translating literally to “superior force.”   It is a legal concept referring to unforeseeable and irresistible events such as natural disasters, wars or pandemics …

Article on ‘FORCE MAJEURE -The Law of the Unexpected’ by CS Venkat R Venkitachalam, Chairman, Bizsolindia Services Pvt. Ltd.(May 2026) Read More »

DGFT: Validity of ad-hoc norms ratified by the Norms Committee for Advance Authorisations has been extended till 31.03.2028, enabling continued usage of such norms, improving certainty, and reducing compliance burden for exporters (08.05.2026)

DGFT Validity of ad-hoc norms ratified by the Norms Committee for Advance Authorisations has been extended till 31.03.2028, enabling continued usage of such norms, improving certainty, and reducing compliance burden for exporters (Public Notice No.07/2026-27 dated 05.05.26)

Judicial Corner: Binding Effect of Non-Compete Clauses on Transferee in Liquidation { GH Energy vs. Flovel Hydro Technologies Company Appeal (AT) No. 87 of 2024 dated April 8, 2026 }(04.05.2026)

Binding Effect of Non-Compete Clauses on Transferee in Liquidation { GH Energy vs. Flovel Hydro Technologies Company Appeal (AT) No. 87 of 2024 dated April 8, 2026 } Facts: In the course of a court-monitored liquidation, shares of a company were transferred to a new purchaser. The original shareholder was bound by non-compete obligations under …

Judicial Corner: Binding Effect of Non-Compete Clauses on Transferee in Liquidation { GH Energy vs. Flovel Hydro Technologies Company Appeal (AT) No. 87 of 2024 dated April 8, 2026 }(04.05.2026) Read More »

DGFT : Four new SIONs (A-3698 to A-3701) have been notified for chemical and allied products, enabling direct issuance of Advance Authorisations by RAs, eliminating case-specific approvals and ensuring faster, uniform processing.(04.05.2026)

DGFT Four new SIONs (A-3698 to A-3701) have been notified for chemical and allied products, enabling direct issuance of Advance Authorisations by RAs, eliminating case-specific approvals and ensuring faster, uniform processing. (Public Notice No. 6/2026-27 dated 04.05.2026)

Customs: CBIC has extended validity of Circular Nos. 09, 10, 12, 15, 19 and 21/2026-Customs under Section 143AA due to Strait of Hormuz disruptions. Facilities remain effective till 15 May 2026; conditions unchanged.(04.05.2026)

Customs: CBIC has extended validity of Circular Nos. 09, 10, 12, 15, 19 and 21/2026-Customs under Section 143AA due to Strait of Hormuz disruptions. Facilities remain effective till 15 May 2026; conditions unchanged. (Circular No.22 dated 04.05.2026)

GST : Amended Notification 9/2025-CTR aligning HSN 2202 beverage classifications with Finance Act 2026. Corresponding changes have been made in Schedule I (2.5%) and Schedule III (20%) to appropriately map the new HSN codes for various categories of beverages. Amendment effective from 01-05-2026.(02.05.2026)

GST Amended Notification 9/2025-CTR aligning HSN 2202 beverage classifications with Finance Act 2026. Corresponding changes have been made in Schedule I (2.5%) and Schedule III (20%) to appropriately map the new HSN codes for various categories of beverages.. Amendment effective from 01-05-2026. (Notification No. 01/2026- Central Tax (Rate) dated 30.04.26)  

Judicial Corner: Composite SCN for multiple years under sec. 74 held invalid as each tax period requires separate notice {Shivhare Retail (P.) Ltd. vs. Commissioner, CGST & Central Excise,  Nagpur [2026] 185 taxmann.com 503 (Bombay)}(27.04.2026)

Composite SCN for multiple years under sec. 74 held invalid as each tax period requires separate notice {Shivhare Retail (P.) Ltd. vs. Commissioner, CGST & Central Excise,  Nagpur [2026] 185 taxmann.com 503 (Bombay)}   Facts GST department issued a single Show Cause Notice under Section 74 (fraud/suppression cases). This SCN covered multiple financial years/tax periods …

Judicial Corner: Composite SCN for multiple years under sec. 74 held invalid as each tax period requires separate notice {Shivhare Retail (P.) Ltd. vs. Commissioner, CGST & Central Excise,  Nagpur [2026] 185 taxmann.com 503 (Bombay)}(27.04.2026) Read More »

CGST:  The Central Government has revised the All Industry Rates (AIR) of duty drawback for specified gold and silver jewellery under Chapter 71 by updating rates for certain tariff items, thereby aligning drawback benefits with current cost structures.(27.04.2026)

CGST:  The Central Government has revised the All Industry Rates (AIR) of duty drawback for specified gold and silver jewellery under Chapter 71 by updating rates for certain tariff items, thereby aligning drawback benefits with current cost structures. (Notification No. 41/2026-Customs (N.T.) dated 24.04.2026)

CGST : The Central Board of Indirect Taxes and Customs (CBIC) has renumbered the Kishangarh entry and added Village Hirnoda (Jaipur) as a customs-notified location for import-export handling, improving logistics efficiency, expanding infrastructure, and facilitating smoother trade operations in Rajasthan (27.04.2026)

CGST The Central Board of Indirect Taxes and Customs (CBIC) has renumbered the Kishangarh entry and added Village Hirnoda (Jaipur) as a customs-notified location for import-export handling, improving logistics efficiency, expanding infrastructure, and facilitating smoother trade operations in Rajasthan. (Notification No. 40/2026–Customs (N.T.) dated 23.04.2026)

Judicial Corner:Order Set Aside for Violation of Natural Justice Matter Remanded for Fresh Adjudication { Abbott Healthcare Private Limited vs. Excise and Taxation Commissioner, Punjab & Ors. CWP-4495-2024 (O&M) dated 02.04.2026}(24.04.2026)

Order Set Aside for Violation of Natural Justice Matter Remanded for Fresh Adjudication { Abbott Healthcare Private Limited vs. Excise and Taxation Commissioner, Punjab & Ors. CWP-4495-2024 (O&M) dated 02.04.2026} Facts: Petitioner challenged the action/order passed by the GST authorities. It was contended that the proceedings were conducted without proper compliance with procedural requirements. Petitioner …

Judicial Corner:Order Set Aside for Violation of Natural Justice Matter Remanded for Fresh Adjudication { Abbott Healthcare Private Limited vs. Excise and Taxation Commissioner, Punjab & Ors. CWP-4495-2024 (O&M) dated 02.04.2026}(24.04.2026) Read More »

Judicial Offer: Whether issuance of a consolidated SCN u/Sec. 73/74 bunching multiple years valid matter referred to Larger Bench { Rollmet LLP vs. Union of India [2026] 185 taxmann.com 599 (Bombay) (23.04.2026)

Whether issuance of a consolidated SCN u/Sec. 73/74 bunching multiple years valid matter referred to Larger Bench { Rollmet LLP vs. Union of India [2026] 185 taxmann.com 599 (Bombay)} Facts : Petitioner was issued a single consolidated Show Cause Notice by the department under Sections 73/74 of the GST Act, covering multiple financial years in …

Judicial Offer: Whether issuance of a consolidated SCN u/Sec. 73/74 bunching multiple years valid matter referred to Larger Bench { Rollmet LLP vs. Union of India [2026] 185 taxmann.com 599 (Bombay) (23.04.2026) Read More »

Customs: The Central Board of Indirect Taxes and Customs (CBIC) has amended the customs notification by removing one specified entry point related to Tamil Nadu. This update is part of ongoing changes to streamline and revise the list of customs locations and infrastructure in India.(21.04.2026)

Customs: The Central Board of Indirect Taxes and Customs (CBIC) has amended the customs notification by removing one specified entry point related to Tamil Nadu. This update is part of ongoing changes to streamline and revise the list of customs locations and infrastructure in India. (Notification No. 39/2026-Customs (N.T.) | Dated: 20.04.2026)

CUSTOM The Ministry of Finance has amended anti-dumping duty rules to exclude “Lithograde Aluminium Coils above 1150 mm width” from duty on imports from China. This follows court directions and ensures such products are no longer subject to anti-dumping duty.(21.04.2026)

CUSTOM The Ministry of Finance has amended anti-dumping duty rules to exclude “Lithograde Aluminium Coils above 1150 mm width” from duty on imports from China. This follows court directions and ensures such products are no longer subject to anti-dumping duty. (Notification No.05/2026-Customs (ADD) | Dated: 17.04.2026)

Professional Tax in Maharashtra The Maharashtra State Tax Department has waived late fees for filing Profession Tax returns for March 2026 and FY 2025–26 due to portal issues. If tax was paid by 15 March 2026 and returns are filed by 30 April 2026, no late fee applies, but interest is still payable (21.04.2026)

Professional Tax in Maharashtra The Maharashtra State Tax Department has waived late fees for filing Profession Tax returns for March 2026 and FY 2025–26 due to portal issues. If tax was paid by 15 March 2026 and returns are filed by 30 April 2026, no late fee applies, but interest is still payable. (Trade Circular …

Professional Tax in Maharashtra The Maharashtra State Tax Department has waived late fees for filing Profession Tax returns for March 2026 and FY 2025–26 due to portal issues. If tax was paid by 15 March 2026 and returns are filed by 30 April 2026, no late fee applies, but interest is still payable (21.04.2026) Read More »

DGFT: The Directorate General of Foreign Trade (DGFT) has revised baryte export rules, making high-grade (Grade A and B) exports restricted with licensing requirements, while low-grade (Grade CDW) remains free, ensuring better control over valuable mineral resources.(21.04.2026)

DGFT: The Directorate General of Foreign Trade (DGFT) has revised baryte export rules, making high-grade (Grade A and B) exports restricted with licensing requirements, while low-grade (Grade CDW) remains free, ensuring better control over valuable mineral resources. (Notification No. 12/2026-27-DGFT | Dated 17.04.2026)  

DGFT The Directorate General of Foreign Trade (DGFT) has expanded the RELIEF scheme by adding Egypt and Jordan as eligible export destinations. This step aims to support exporters facing high freight, insurance costs, and logistics disruptions due to West Asia tensions, while all other provisions of the scheme remain unchanged. (21.04.2026)

DGFT The Directorate General of Foreign Trade (DGFT) has expanded the RELIEF scheme by adding Egypt and Jordan as eligible export destinations. This step aims to support exporters facing high freight, insurance costs, and logistics disruptions due to West Asia tensions, while all other provisions of the scheme remain unchanged. (Notification No. 11/2026-27-DGFT | Dated …

DGFT The Directorate General of Foreign Trade (DGFT) has expanded the RELIEF scheme by adding Egypt and Jordan as eligible export destinations. This step aims to support exporters facing high freight, insurance costs, and logistics disruptions due to West Asia tensions, while all other provisions of the scheme remain unchanged. (21.04.2026) Read More »

Judicial Corner: CESTAT order challenged  where substantial questions of law arose regarding interpretation of Central Excise provisions, High Court held that Tribunal’s findings required interference and matter required reconsideration in accordance with law (17.04.2026)

CESTAT order challenged  where substantial questions of law arose regarding interpretation of Central Excise provisions, High Court held that Tribunal’s findings required interference and matter required reconsideration in accordance with law { Sanmar Matrix Metals Ltd. v. Commissioner of GST and Central Excise C.M.A. (MD) No. 368 of 2022, decided on 08.04.2026}  Facts Appellant Sanmar …

Judicial Corner: CESTAT order challenged  where substantial questions of law arose regarding interpretation of Central Excise provisions, High Court held that Tribunal’s findings required interference and matter required reconsideration in accordance with law (17.04.2026) Read More »

Judicial Corner:E-way bill expired due to vehicle breakdown no intent to evade tax penalty under Section 129 unjustified and liable to be set aside. { Balkrishna Industries Limited vs. Union of India & Ors. R/Tax Appeal No. 1903 of 2026 2026 LLBiz HC (GUJ) 24} (15.04.2026)

E-way bill expired due to vehicle breakdown no intent to evade tax penalty under Section 129 unjustified and liable to be set aside. { Balkrishna Industries Limited vs. Union of India & Ors. R/Tax Appeal No. 1903 of 2026 2026 LLBiz HC (GUJ) 24} Facts The goods of the petitioner were intercepted during transit because …

Judicial Corner:E-way bill expired due to vehicle breakdown no intent to evade tax penalty under Section 129 unjustified and liable to be set aside. { Balkrishna Industries Limited vs. Union of India & Ors. R/Tax Appeal No. 1903 of 2026 2026 LLBiz HC (GUJ) 24} (15.04.2026) Read More »

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