Daily Updates

DGFT: Para 10.16(A) of the Handbook of Procedures 2023 has been amended to expand the scope of the General Authorisation for Export of Chemicals & Related Equipment (GAEC) for chemicals listed in Appendix 10(N) to cover additional countries. (Public Notice No. 17/2025-26 – DGFT, dated 30.07.2025)

Detention of goods and conveyance upheld as petitioner depicted himself in e-way bill as unregistered person to evade tax – Calcutta High Court { Jageswar Saw V/s Deputy Commissioner Of Revenue (2025) 32 Centax 329 (Cal.)} Issue: Whether detention of goods and conveyance under Section 129 of the CGST Act was justified when the petitioner, …

Judicial Corner: Detention of goods and conveyance upheld as petitioner depicted himself in e-way bill as unregistered person to evade tax – Calcutta High Court (31.07.2025) Read More »

DGFT   Scope of General Authorisation for Export of Chemicals & Related Equipment extended to cover chemicals in Appendix 10(N) for additional countries, with procedural amendments in Para 10.16(A) of the HBP 2023 effective immediately. (Public Notice No.17/2025-26 dated 30.07.25)

Adjudication order by GST officer lacking relevant facts and basis of decision is bad in law – Allahabad High Court {F.K. Fancy Zari Art V/s Union of India (2025) 32 Centax 232 (All.)}   Issue: Whether an adjudication order that lacks reasoning and merely reproduces the show cause notice is valid under Section 75(6) of …

Judicial Corner: Adjudication order by GST officer lacking relevant facts and basis of decision is bad in law – Allahabad High Court (30.07.2025) Read More »

DGFT: Three new SIONs notified for Betamethasone Valerate and Ferrous Fumarate exports, allowing duty-free import of Betamethasone, Fumaric Acid, and Maleic Anhydride under the Advance Authorisation Scheme. (Public Notice No. 16/2025-26 dated 29.07.25)

Judicial Corner : System error in appeal filing cannot deny right to appeal manual appeal beyond limitation to be admitted – Kerala High Court {Balvinder Singh V/s Assistant Enforcement Officer (2025) 32 Centax 156 (Ker.)} Issue: Whether appeal can be denied due to system error and delay in manual filing? Facts: Assessee’s goods were detained …

Judicial Corner : System error in appeal filing cannot deny right to appeal manual appeal beyond limitation to be admitted – Kerala High Court (28.07.2025) Read More »

Customs If raw materials are imported under the DFIA Scheme and fall under Para 4.29 of FTP 2023, their quality, specifications, and technical characteristics must match those used in the exported goods. However, for materials covered under Para 4.12 or 4.28(iv), only the name and quantity need to be declared in the shipping bill—no requirement …

Customs: If raw materials are imported under the DFIA Scheme and fall under Para 4.29 of FTP 2023, their quality, specifications, and technical characteristics must match those used in the exported goods.(28.07.2025) Read More »

DGFT Importers may clear goods shipped before issuance of Authorisation without mandatory warehousing, provided the Authorisation is available before Customs clearance. This does not apply to ‘Restricted’ or STE-traded items unless DGFT permits. (Policy Circular No. 02 /2025-26 dated 22.07.25)

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 »