Team Bizsol

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. (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. (Notification No. 40/2026–Customs (N.T.) dated 23.04.2026)

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 »

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. (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. (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. (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. (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. (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 »

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 »

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. (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. (Notification No. 10/2026-27 – DGFT | Dated: 13.04.2026)

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. (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. 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 »

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. …

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. 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 »