Customs The CBIC has issued a notification to amend tariff values of Edible oils, brass scrap, areca nuts, gold and silver as follows: Table 1 Sl. No. Chapter/ heading/sub-heading/tariff item Description of goods Tariff value (US $Per Metric Tonne) 1 1511 10 00 Crude Palm Oil 991 2 1511 90 10 RBD Palm Oil 1026 3 …
Judicial Corner: Writ not maintainable as petitioner can contest issues by replying to SCNs issued by DGGI and Income Tax Department: HC {N.P. Industries vs. Union of India [2025] 175 taxmann.com 215 (Delhi)}
DGFT: The DGFT has notified a new SION (A-3686) under the Chemical and Allied Product group for the export of Sodium Citrate. For every 1 kg of Sodium Citrate exported, import of 0.740 kg of Citric Acid Monohydrate is allowed. This standard input-output ratio will apply for Advance Authorisation purposes. [Public Notice No. 09/2025-26 dated …
GST: In May 2025, a system validation was introduced on the GST portal to enforce compliance with Circular No. 125/44/2019-GST. As per the circular, taxpayers can file a refund application only after submitting all due GSTR-1 and GSTR-3B returns up to the date of filing. After this update, taxpayers under the QRMP scheme faced issues. …
GST The CBIC had earlier made it mandatory to mention a Document Identification Number (DIN) on all communications issued to taxpayers, to ensure transparency and accountability. However, it has now been clarified that any communication issued through the GST common portal – such as notices or orders – already carries a unique Reference Number (RFN) …
Judicial Corner: Where petitioner was never served with Order-in-Original and it got a mere phone call from GST Official to discharge liability and, thus, it came to his knowledge that huge demand was raised against him rejecting ITC claim by way of an ex parte order, in view of fact that there was no allegation …
Judicial Corner: Where even though assessee had not complied with pre-deposit requirements, appeal was admitted and appeal was heard on merit without bringing to assessee’s notice defect in filing of appeal, order passed subsequently rejecting appeal for non-compliance of pre-deposit requirement was to be set aside {Harsheel Auto Planet vs. Commissioner (Appeals), CGST, Central Excise …
GST: As per the Finance Act, 2023, effective from 1st October 2023, taxpayers will not be allowed to file GST returns after the expiry of three years from the due date of furnishing such returns under Sections 37, 39, 44, and 52 of the CGST Act. This includes returns like GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, …
GST: With effect from the July 2025 tax period (return to be filed in August 2025), the auto-populated liability in GSTR-3B, based on outward supplies declared in GSTR-1/IFF, will become non-editable. This change follows the introduction of Form GSTR-1A, which allows taxpayers to amend any incorrectly declared outward supplies in GSTR-1/IFF within the same return …
Customs: The CBIC, referencing FSSAI Office Order dated 19.05.2025, has communicated the updated list of 117 approved Bhutanese establishments under the bilateral agreement between FSSAI (India) and BFDA (Bhutan). While the scope of approval has been updated, there is no change in the format of the Health Certificate, list of authorized signatories, or other compliance …
The CBIC has issued a notification to impose anti-dumping duty on imports of Insoluble Sulphur from China PR and Japan under Section 9A of the Customs Tariff Act, 1975, read with relevant Anti-Dumping Rules, 1995 for the period of 5 years as per following table. Sr. No. Country of Origin Exporting Country Producer Duty Amount …
Customs The CBIC has issued a notification to impose anti-dumping duty on the import of Vitamin A Palmitate into India falling under tariff items 29362100, 29362290, 29362800, 29369000, 29362690, and 29362990 of the First Schedule to the Customs Tariff Act, 1975 for the period of 5 years as per following table. Sr. No. Country …
Judicial Corner Retrospective cancellation to be set aside as inspection lacked witnesses and verification of records [Empire Steel Holdings V/s Union of India – (2025) 30 Centax 241 (M.P.) by Madhya Pradesh High Court]
Judicial Corner: The High Court held that a writ petition challenging a show cause notice under Section 74 of the CGST Act, 2017, is not maintainable at the preliminary stage. The SCN issued to the assessee contained detailed reasons and was part of the statutory adjudication process. The Court emphasized that judicial intervention is unwarranted …
Income Tax The Central Board of Direct Taxes (CBDT) has notified ‘Secretary to the Government of Maharashtra, Women and Child Development’ as specified authority u/s 138 for the purposes of sharing of information for identifying eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana. [Notification No. 54/2025 dated 03.06.2025]
Judicial Corner: Separate SCNs must be issued for each year and consolidated SCN under Sec. 74(10) was invalid {Tharayil Medicals V/s Dy. Comm., Audit Division-IV – {(2025) 29 Centax 395 (Ker.). Kerala High Court}]
Judicial Corner HC : Matter remanded as single order was passed for multiple years including those eligible under Amnesty Scheme
Customs The CBIC has issued a instruction which provides for removal of port restrictions and CLRI testing requirements for the export of Finished Leather, Wet Blue Leather, El Tanned Leather, and Crust Leather, with immediate effect. Accordingly, the following conditions stand revoked: (i) Port-specific export restrictions. (ii) Mandatory testing and certification by CLRI. The earlier …
MCA The Ministry of Corporate Affairs (MCA) has announced the launch of the final set of 38 company forms, including 13 annual filing forms and 6 audit/cost audit forms, scheduled to go live on the MCA21 V3 portal from 14th July 2025 at 12:00 AM. This transition is part of MCA’s ongoing efforts to enhance …
Judicial Corner Pre-deposit waived as ITC was wrongly claimed under IGST instead of CGST and SGST without causing revenue loss
