Daily Updates

Customs: With effect from 1 June 2025, electronic Certificates of Origin issued by Mauritius under the India–Mauritius CECPA are valid. Importers must upload e-CoO on e-Sanchit; printed copies shall be verified by Customs. (Instruction No.24/2025-Customs dated 22.07.25)

Customs: The online MOOWR application facility on the Invest India portal will continue until 31 October 2025. Circular No. 18/2025-Customs is withdrawn. (Circular No.19/2025 dated 23.07.25)

ITC on purchases cannot be denied by simply alleging non-existent without tangible evidence – Madras High Court{Sri Balaji Trading Company V/s Asst. Comm. (ST) (FAC) – (2025) 32 Centax 183 (Mad.)} Issues: Was the denial of ITC justified based solely on the allegation that HUL was non-existent, without tangible evidence? Did the department err by …

Judicial Corner: ITC on purchases cannot be denied by simply alleging non-existent without tangible evidence – Madras High Court (24.07.2025) Read More »

HC remanded matter as adjudicating authority failed to apply its mind to contentions raised in reply to SCN {GlobeOp Financial Services (India) (P.) Ltd.  vs. Deputy Commissioner of State Tax, Mumbai [2025] 176 taxmann.com 213} Issues: Whether the adjudicating authority complied with principles of natural justice? Whether an order simply reiterating SCN content without addressing …

Judicial Corner:HC remanded matter as adjudicating authority failed to apply its mind to contentions raised in reply to SCN {GlobeOp Financial Services (India) (P.) Ltd.  vs. Deputy Commissioner of State Tax, Mumbai [2025] 176 taxmann.com 213}(23.07.2025) Read More »

DGFT The deadline for submitting applications for export authorisation of Pharma Grade Sugar has been extended to July 31, 2025. (Trade Notice No. 09 /2025-26 dated 22.07.25)

Customs: India has extended anti-dumping duty on Aniline imports from China PR for five years to prevent continued dumping and injury to domestic industry. (Notification No.25/2025-Customs (ADD) dated 18.07.25)

Customs Applicants seeking MOOWR permissions must now submit applications directly to the jurisdictional Commissioner, as the online submission facility on the Invest India microsite is no longer available. (Circular No.18/2025 dated 22.07.25)

GST Due to a system error, GSTR-3A notices were wrongly issued to some composition taxpayers with cancelled registrations before FY 2024–25. Those affected may ignore the notices; no further action is required. (Advisory, dated 21.07.25)

Income Tax: TDS/TCS won’t be charged at a higher rate under sections 206AA/206CC if PAN is made operative through Aadhaar linkage by 30.09.2025 or within two months of deduction. (Circular No. 9/2025 dated 21.07.25)

Refund claim of unutilized ITC on export of services cannot be rejected for non-submission of FIRC when CA certificate & other documents submitted -Ahmedabad High Court { Kuehne Plus Nagel Pvt. Ltd. V/s Union of India – (2025) 32 Centax 176 (Guj.)} Issue: Refund of unutilized ITC on export of services was rejected for not …

Judicial Corner: Refund claim of unutilized ITC on export of services cannot be rejected for non-submission of FIRC when CA certificate & other documents submitted -Ahmedabad High Court (22.07.2025) Read More »

Cancellation of assessee’s registration upheld as supplier non-existent and no genuine transaction proof – Bombay High Court{Afzal Husain Altaf Husain Saiyed V/s Union of India (2025) 32 Centax 190 (Bom.)} Issues: Whether the cancellation of GST registration under Section 29(2) read with Rule 21 of the CGST Rules, 2017, was justified Facts: The assessee claimed …

Judicial Corner: Cancellation of assessee’s registration upheld as supplier non-existent and no genuine transaction proof – Bombay High Court (21.07.2025) Read More »

GST cancellation order set aside as it was based on new grounds not mentioned in show cause notice – Allahabad High Court {Pragya Publicity Center V/s State of U.P. (2025) 31 Centax 227 (All.)}   Issues: Whether the GST cancellation order is valid when it is based on a ground not mentioned in the Show …

Judicial Corner: GST cancellation order set aside as it was based on new grounds not mentioned in show cause notice – Allahabad High Court (19.07.2025) Read More »

Penalty upheld as assessee failed to substantiate tax invoice weight with documents/bank statements for excess goods in transit – Calcutta High Court {S. N. Trading Co. V/s Union of India – (2025) 32 Centax 179 (Cal.)}   Issue: Whether penalty imposed under Section 129 of CGST Act was justified when excess goods were found in …

Judicial Corner:Penalty upheld as assessee failed to substantiate tax invoice weight with documents/bank statements for excess goods in transit – Calcutta High Court (18.07.2025) Read More »

DGFT Correction issued revising HS Code from 530010 to 531010 for unbleached woven jute or bast fibre fabrics under import policy restrictions on certain goods imported from Bangladesh. (Corrigendum to Notification No. 21/2025-26 dated 27.06.2025)

GST: GSTN will notify taxpayers via email/SMS on OTP-based data access by ASPs and allow revocation of active consents through the portal, enhancing transparency and control over data sharing. (Advisory dated 17.07.25)

GST: GSTN has enabled filing of appeals (APL-01) against waiver rejection orders (SPL-07) on the portal. Alternatively, original appeals can be restored by submitting an undertaking under “Orders” section. (Advisory dated 16.07.25)

Writ jurisdiction cannot re-appreciate evidence for valuation dispute when alternative remedy exists – Calcutta High Court {Vinod Maurya V/s Union of India (2025) 32 Centax 110 (Cal.)} Issue: Whether the High Court, in its writ jurisdiction under Article 226, can re-appreciate factual evidence and adjudicate valuation disputes under Section 129 of the CGST Act, 2017, …

Judicial Corner: Writ jurisdiction cannot re-appreciate evidence for valuation dispute when alternative remedy exists – Calcutta High Court (17.07.2025) Read More »

RBI: To ease compliance for small exporters, RBI has issued draft guidelines to simplify shipping bill closure in the Export Data Processing and Monitoring System. Stakeholders can submit feedback by 31st July 2025. (Press Release: 2025-2026/705)

RBI The due date for submitting the annual census on FLA as on end March-2025 on the FLAIR portal has been extended to July 31,2025. (Announcement)

DGFT Clarification has been issued that organic textiles are not covered under NPOP accreditation. Hence, NAB-accredited Transaction Certificates are not required; exporters must furnish TCs from GOTS or Textile Exchange. (Policy Circular No. 1/2025-26 dated 15.07.25)