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Judicial Corner : GST registration was cancelled and later DRC-01 issued without pre-intimation, and ex parte order passed without hearing, in view of assessee’s bona fide inability to reply one more opportunity was to be granted; impugned order was set aside and matter remanded for fresh reconsideration. (29.01.2026)

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Judicial Corner:  GST registration was cancelled and later DRC-01 issued without pre-intimation, and ex parte order passed without hearing, in view of assessee’s bona fide inability to reply one more opportunity was to be granted; impugned order was set aside and matter remanded for fresh reconsideration { Indian Steel Traders vs. Principal Commissioner of Central …

Judicial Corner : GST registration was cancelled and later DRC-01 issued without pre-intimation, and ex parte order passed without hearing, in view of assessee’s bona fide inability to reply one more opportunity was to be granted; impugned order was set aside and matter remanded for fresh reconsideration. (29.01.2026) Read More »

DGFT: The second round of Gold TRQ allocation under India-UAE CEPA for FY 2025-26 has been notified through competitive bidding, covering 80 MT with defined eligibility conditions and MSME-wise quantity limits. (23.01.2026)

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DGFT:  The second round of Gold TRQ allocation under India-UAE CEPA for FY 2025-26 has been notified through competitive bidding, covering 80 MT with defined eligibility conditions and MSME-wise quantity limits. (Public notice no.45 dated 23.01.26)

GST : An advisory has been issued prescribing RSP-based valuation for notified tobacco goods from 01.02.2026. GST is computed on RSP, while systems should report net sale value, RSP-based tax, and correct invoice value. (23.01.2026)

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GST An advisory has been issued prescribing RSP-based valuation for notified tobacco goods from 01.02.2026. GST is computed on RSP, while systems should report net sale value, RSP-based tax, and correct invoice value. (Advisory dated 23.01.26)

Judicial Corner : Limitation issue pending before SC impugned demand quashed and matter remanded for fresh decision (23.01.2026)

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Limitation issue pending before SC impugned demand quashed and matter remanded for fresh decision{ Bangalore Matics (P.) Ltd. vs. Union of India [2026] 182 taxmann.com 429 (Karnataka)} Facts The petitioner was issued GST proceedings and a demand order beyond the normal limitation period. The department justified the demand by relying on GST notifications extending limitation …

Judicial Corner : Limitation issue pending before SC impugned demand quashed and matter remanded for fresh decision (23.01.2026) Read More »

Judicial Corner: On filing second appeal with 10% pre-deposit, bank attachment after first appeal rejection must be lifted (21.01.2026)

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On filing second appeal with 10% pre-deposit, bank attachment after first appeal rejection must be lifted { S. S. Civil Construction (P.) Ltd. v. Assistant Commissioner of Revenue, State Tax [2026] 182 taxmann.com 359 (Calcutta HC) Facts: Assessee’s first appeal under GST was rejected by the appellate authority. Thereafter, the department attached the assessee’s bank …

Judicial Corner: On filing second appeal with 10% pre-deposit, bank attachment after first appeal rejection must be lifted (21.01.2026) Read More »

Judicial Corner: Assignment of leasehold rights in plot is not supply of service as same not in course or furtherance of business (20.01.2026)

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Assignment of leasehold rights in plot is not supply of service as same not in course or furtherance of business { Aerocom Cushions (P.) Ltd. vs. Assistant Commissioner (Anti-Evasion), CGST & CX, Nagpur-1 [2026] 182 taxmann.com 432 (Bombay)} Facts Aerocom Cushions Pvt. Ltd. was allotted a plot on a long-term lease (95 years) for industrial …

Judicial Corner: Assignment of leasehold rights in plot is not supply of service as same not in course or furtherance of business (20.01.2026) Read More »

DGFT: Amendments clarify eligibility, applicability date, exclusions, MSME continuity, bank discretion, reimbursement process, ceilings, and compliance for interest subvention on pre- and post-shipment export credit under EPM Niryat Protsahan. (19.012026)

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DGFT: Amendments clarify eligibility, applicability date, exclusions, MSME continuity, bank discretion, reimbursement process, ceilings, and compliance for interest subvention on pre- and post-shipment export credit under EPM Niryat Protsahan. (Trade Notice No. 22/2025-26 dated 16.01.26)

DGFT: Modalities prescribe online applications, eligibility conditions, documentation, minimum quantity, non-transferable authorisations, allocation by a Special Committee, monthly review, and post-export reporting for wheat flour exports under HS Code 1101. (19.01.2026)

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DGFT Modalities prescribe online applications, eligibility conditions, documentation, minimum quantity, non-transferable authorisations, allocation by a Special Committee, monthly review, and post-export reporting for wheat flour exports under HS Code 1101. (Public Notice No. 44 /2025-26 dated 16.01.26)

DGFT:Export of wheat flour and related products under HS Code 1101 remains prohibited; however, export of 5 LMT is additionally permitted against DGFT export authorisation, subject to prescribed conditions. (19.01.2026)

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DGFT Export of wheat flour and related products under HS Code 1101 remains prohibited; however, export of 5 LMT is additionally permitted against DGFT export authorisation, subject to prescribed conditions. (Notification No. 55/2025-26 dated 16.01.26)

Judicial Corner:Appellate authority’s cryptic, unreasoned affirmation of refund rejection passed without independent analysis or application of mind was held unsustainable in law (16.01.2026)

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Judicial Corner:   Appellate authority’s cryptic, unreasoned affirmation of refund rejection passed without independent analysis or application of mind was held unsustainable in law { Virtusa Consulting Services (P.) Ltd. v. Union of India [2025] 181 taxmann.com 265 (Karnataka High Court)     Facts The petitioner, Virtusa Consulting Services (P.) Ltd., had filed a refund …

Judicial Corner:Appellate authority’s cryptic, unreasoned affirmation of refund rejection passed without independent analysis or application of mind was held unsustainable in law (16.01.2026) Read More »

DGFT Amendments refine interest subvention eligibility, rates, exclusions, MSME continuity, sanction-date applicability, bank discretion, reimbursement mechanism, and compliance requirements under EPM Niryat Protsahan for export credit. (16.01.2026)

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DGFT Amendments refine interest subvention eligibility, rates, exclusions, MSME continuity, sanction-date applicability, bank discretion, reimbursement mechanism, and compliance requirements under EPM Niryat Protsahan for export credit. (Trade Notice No. 22/2025-26 dated 16.01.26)

Customs: The circular extends electronic export benefits (Drawback, RoDTEP, RoSCTL) to postal exports by integrating DNK with ICES, amending Circular 25/2022-Customs, and prescribing revised procedures and links.(16.01.2026)

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Customs: The circular extends electronic export benefits (Drawback, RoDTEP, RoSCTL) to postal exports by integrating DNK with ICES, amending Circular 25/2022-Customs, and prescribing revised procedures and links. (Circular No. 01/2026-Customs dated 15.01.26)

Customs: The notification amends Notification No. 61/94-Customs to notify Bhogapuram, Andhra Pradesh, as a customs area for unloading imported goods and loading export goods, by inserting a new entry in the prescribed table. (16.01.2026)

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Customs: The notification amends Notification No. 61/94-Customs to notify Bhogapuram, Andhra Pradesh, as a customs area for unloading imported goods and loading export goods, by inserting a new entry in the prescribed table. (Notification No. 02/2026-Customs (N.T.) dated 15.01.26)

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