Team Bizsol

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 »

DGFT:The Directorate General of Foreign Trade extended the Minimum Export Price (MEP) of USD 1400 per metric ton on natural honey exports. The export remains “Free” but subject to this MEP, now extended till 31 December 2026 without any change in rate. (15.04.2026)

DGFT: The Directorate General of Foreign Trade extended the Minimum Export Price (MEP) of USD 1400 per metric ton on natural honey exports. The export remains “Free” but subject to this MEP, now extended till 31 December 2026 without any change in rate. (Notification No. 09/2026-27 – DGFT | Dated: 10.04.2026)

DGFT The Directorate General of Foreign Trade revised the import policy for Glufosinate and its salts. Imports remain “Free,” but if the CIF value plus anti-dumping duty is below ₹1,154 per kg, they become “Restricted.” This rule applies for six months and requires additional compliance.(15.04.2026)

DGFT The Directorate General of Foreign Trade revised the import policy for Glufosinate and its salts. Imports remain “Free,” but if the CIF value plus anti-dumping duty is below ₹1,154 per kg, they become “Restricted.” This rule applies for six months and requires additional compliance. (Notification No. 10/2026-27 – DGFT | Dated: 13.04.2026)

GST: GST The Goods and Services Tax Network has allowed editing of the pre-deposit percentage while filing appeals in APL-01 from 6 April 2026. Earlier fixed at 10%, taxpayers can now adjust it as per their case. However, the authority will verify the correctness during appeal processing.(15.04.2026)

GST The Goods and Services Tax Network has allowed editing of the pre-deposit percentage while filing appeals in APL-01 from 6 April 2026. Earlier fixed at 10%, taxpayers can now adjust it as per their case. However, the authority will verify the correctness during appeal processing. (Press Releases No. 656, dated 10.04.2026)

Customs:The Central Board of Indirect Taxes and Customs clarified that RoDTEP and RoSCTL benefits are allowed on full FOB value if deductions are within 12.5%. Excess deductions reduce FOB value. ECGC compensation is treated as realisation, so benefits are not recovered if conditions are satisfied (15.04.2026)

Customs: The Central Board of Indirect Taxes and Customs clarified that RoDTEP and RoSCTL benefits are allowed on full FOB value if deductions are within 12.5%. Excess deductions reduce FOB value. ECGC compensation is treated as realisation, so benefits are not recovered if conditions are satisfied. (Circular No. 20/2026-Customs | Dated: 10.04.2026)

Custom: The Central Board of Indirect Taxes and Customs simplified procedures for handling SEZ export cargo affected by disruption at the Strait of Hormuz. (15.04.2026)

CUSTOM The Central Board of Indirect Taxes and Customs simplified procedures for handling SEZ export cargo affected by disruption at the Strait of Hormuz. Exporters can cancel LEO/Shipping Bill, and cargo can be returned or re-routed from gateway ports without sending it back to SEZ. The process is quick, mostly electronic, and valid till 30 …

Custom: The Central Board of Indirect Taxes and Customs simplified procedures for handling SEZ export cargo affected by disruption at the Strait of Hormuz. (15.04.2026) Read More »

Judicial Corner: Tax paid pre-SCN no intent to evade tax proceedings invoking section 74 improper and denial of relief unsustainable (13.04.2026)

Tax paid pre-SCN no intent to evade tax proceedings invoking section 74 improper and denial of relief unsustainable { Apollo Tyres Ltd. vs. Union of India [2026] 185 taxmann.com 106 (Madras)} Facts  Assessee supplied tyres, tubes and flaps together, which created confusion regarding the correct GST treatment due to different applicable tax rates. During investigation, …

Judicial Corner: Tax paid pre-SCN no intent to evade tax proceedings invoking section 74 improper and denial of relief unsustainable (13.04.2026) Read More »

DGFT : The Directorate General of Foreign Trade (DGFT) has amended the description of HS Code 73181500 under the RoDTEP schedule from a specific use (mobile phone screws) to a broader category covering all screws and bolts, aligning with Customs Tariff. The change is effective from 15 December 2022, ensuring clarity and consistency in export benefits.(10.04.2026)

DGFT The Directorate General of Foreign Trade (DGFT) has amended the description of HS Code 73181500 under the RoDTEP schedule from a specific use (mobile phone screws) to a broader category covering all screws and bolts, aligning with Customs Tariff. The change is effective from 15 December 2022, ensuring clarity and consistency in export benefits. …

DGFT : The Directorate General of Foreign Trade (DGFT) has amended the description of HS Code 73181500 under the RoDTEP schedule from a specific use (mobile phone screws) to a broader category covering all screws and bolts, aligning with Customs Tariff. The change is effective from 15 December 2022, ensuring clarity and consistency in export benefits.(10.04.2026) Read More »

CUSTOM : The Government has amended the anti-dumping notification to replace the producer’s name from Bystronic (Shenzhen) Laser Technology Co., Ltd to DNE LASER (Guangdong) Co., Ltd., based on the recommendation of the Directorate General of Trade Remedies.(10.04.2026)

CUSTOM The Government has amended the anti-dumping notification to replace the producer’s name from Bystronic (Shenzhen) Laser Technology Co., Ltd to DNE LASER (Guangdong) Co., Ltd., based on the recommendation of the Directorate General of Trade Remedies. As there is no change in ownership or structure, the amendment is only for name correction and does …

CUSTOM : The Government has amended the anti-dumping notification to replace the producer’s name from Bystronic (Shenzhen) Laser Technology Co., Ltd to DNE LASER (Guangdong) Co., Ltd., based on the recommendation of the Directorate General of Trade Remedies.(10.04.2026) Read More »

DGFT : The Directorate General of Foreign Trade amended FTP Para 2.62 mandating that Certificates of Origin (CoO) be issued only by authorized agencies, with matching invoice numbers in CoO and Shipping Bills. The self-certification scheme remains optional for eligible Status Holder manufacturers and will apply only when notified under specific trade agreements.(08.04.2026)

DGFT The Directorate General of Foreign Trade amended FTP Para 2.62 mandating that Certificates of Origin (CoO) be issued only by authorized agencies, with matching invoice numbers in CoO and Shipping Bills. The self-certification scheme remains optional for eligible Status Holder manufacturers and will apply only when notified under specific trade agreements. (Notification No. 05/2026-27 …

DGFT : The Directorate General of Foreign Trade amended FTP Para 2.62 mandating that Certificates of Origin (CoO) be issued only by authorized agencies, with matching invoice numbers in CoO and Shipping Bills. The self-certification scheme remains optional for eligible Status Holder manufacturers and will apply only when notified under specific trade agreements.(08.04.2026) Read More »

Article on ‘Concessional BCD on Supplies from SEZ to DTA – A Strategic Relief with Compliance Conditions’ by CA Vinay Jain, Sr. Advisor, Bizsolindia Services Pvt Ltd.(April 2026)

Concessional BCD on Supplies from SEZ to DTA – A Strategic Relief with Compliance Conditions Introduction In pursuance of the Union Budget 2026-27 announcement to address the concerns faced by the manufacturing units in the Special Economic Zones (SEZ) due to ongoing global trade disruptions, the Central Board of Indirect Taxes and Customs (CBIC) introduced …

Article on ‘Concessional BCD on Supplies from SEZ to DTA – A Strategic Relief with Compliance Conditions’ by CA Vinay Jain, Sr. Advisor, Bizsolindia Services Pvt Ltd.(April 2026) Read More »

DGFT: DGFT has revised the export policy for wood pellets and briquettes from 6 April 2026, placing both items under the “Restricted” category. (07.04.2026)

DGFT DGFT has revised the export policy for wood pellets and briquettes from 6 April 2026, placing both items under the “Restricted” category. Exports are now allowed only with government authorization. Earlier, wood pellets were prohibited and briquettes were freely exportable, but now stricter control has been introduced to ensure better regulation. (Notification No. 04/2026-27-DGFT, …

DGFT: DGFT has revised the export policy for wood pellets and briquettes from 6 April 2026, placing both items under the “Restricted” category. (07.04.2026) Read More »

CUSTOM: The Central Board of Indirect Taxes and Customs (CBIC) has notified Panoli in Bharuch (Gujarat) as a new customs area.(07.04.2026)

CUSTOM The Central Board of Indirect Taxes and Customs (CBIC) has notified Panoli in Bharuch (Gujarat) as a new customs area. This allows the location to handle the unloading of imported goods and the loading of export goods. The amendment aims to improve trade infrastructure, enhance logistics efficiency, and promote ease of doing business in …

CUSTOM: The Central Board of Indirect Taxes and Customs (CBIC) has notified Panoli in Bharuch (Gujarat) as a new customs area.(07.04.2026) Read More »

GST: The Goods and Services Tax Network has clarified that taxpayers who make payments at the SCN stage without accepting liability, they can still file appeals. (06.04.2026)

GST The Goods and Services Tax Network has clarified that taxpayers who make payments at the SCN stage without accepting liability, they can still file appeals. If adjudication orders wrongly show “NIL” demand, the GST portal blocks appeals. Taxpayers should seek a rectification order to reflect the correct demand, after which appeals can be filed …

GST: The Goods and Services Tax Network has clarified that taxpayers who make payments at the SCN stage without accepting liability, they can still file appeals. (06.04.2026) Read More »

CUSTOM: The Central Board of Indirect Taxes and Customs has updated tariff values for certain imported goods like gold, silver, edible oils, brass scrap, and areca nuts through Notification.(06.04.2026)

CUSTOM The Central Board of Indirect Taxes and Customs has updated tariff values for certain imported goods like gold, silver, edible oils, brass scrap, and areca nuts through Notification. However, most values remain unchanged, such as gold at USD 1526 per 10 grams and silver at USD 2427 per kg. These values are used to …

CUSTOM: The Central Board of Indirect Taxes and Customs has updated tariff values for certain imported goods like gold, silver, edible oils, brass scrap, and areca nuts through Notification.(06.04.2026) Read More »

Article on ‘The Corporate Laws Amendment Bill, 2026 – A New Playbook In The Making’ by CS Venkat R Venkitachalam, Chairman, Bizsolindia Services Pvt. Ltd. (April 2026)

Amendments to the Companies Act, 2013 – Journey So Far Year Nature of Amendments 2013 Enactment of the Revised Companies Act 2015 First set of Amendments – Minor Corrections 2017 Decriminalisation of Minor Offences, Governance Reforms 2019 NCLT Related Amendments 2020 Covid Era Reforms – Digital Meetings, Ease of Compliance 2026 Now in Proposal Stage …

Article on ‘The Corporate Laws Amendment Bill, 2026 – A New Playbook In The Making’ by CS Venkat R Venkitachalam, Chairman, Bizsolindia Services Pvt. Ltd. (April 2026) Read More »

Article on ‘Intermediary Services under GST: Impact of amendment on Cross-Border Transactions and Transitional Challenges’, By CA Siddhi Baheti, & CA Anuj Gandhi (April 2026)

Introduction A long-standing provision in GST has finally been revisited with the omission of Section 13(8)(b) of the IGST Act through the Finance Act, 2026. This provision had, for years, denied export status to intermediary services by deeming the place of supply to be in India, even where services were rendered to overseas clients. With …

Article on ‘Intermediary Services under GST: Impact of amendment on Cross-Border Transactions and Transitional Challenges’, By CA Siddhi Baheti, & CA Anuj Gandhi (April 2026) Read More »

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