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Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
Subject News *  GST summons: anticipatory bail maintainable without arrest order, but relief denied in evasion case: Allahabad High Court. *  GST Appeal can’t be decided without hearing taxpayer’s objections to fresh evidence: Allahabad High Court. *  GST ITC can’t be reversed merely because supplier grants discount without reducing tax liability: GSTAT. *  Mere quoting of GST provision is not a valid charge: GSTAT quashes ITC denial. *  Personal hearing mandatory before adverse GST order, even without taxpayer’s request: Rajasthan High Court. *  Parallel bail pleas without full disclosure amount to abuse of process Rs. 43.08 crore GST case sent for fresh hearing: Supreme Court. *  GST refund based on unchallenged advance ruling can’t be recovered using later circular: GSTAT. *  Payment of GST alone doesn’t end interest and penalty liability when tax and interest remain unpaid beyond 30 days of notice: GSTAT. *  GST demand over builders’ 80% procurement rule requires reasoned adjudication: GSTAT. *  Eligible ITC doesn’t automatically entitle taxpayers to compensation cess refund on domestic sales: GSTAT. *  GST confiscation order passed before reply deadline invalid: GSTAT. *  GST interest can’t be retained after tax refund on delayed export receipts: Punjab & Haryana High Court. *  GST appeal can’t be dismissed over pre-deposit shortfall without opportunity To respond: Bombay High Court. *  DGGI SCN can’t be challenged before reply and adjudication:Chhattisgarh High Court. *  GST input tax credit can’t be denied solely due to supplier’s retrospective registration cancellation: GSTAT. *  GST notice must explain fraud allegations; merely repeating section 74 Is not enough:  Himachal Pradesh High Court. *  Audit detection alone can’t justify GST fraud penalty; specific suppression must be proved: GSTAT. *  GST order uploaded only under ‘Additional Notices’ tab without separate intimation set aside: Calcutta High Court. *  Service Tax appeal can’t be rejected for missing pre-deposit proof when payment is already recorded: CESTAT. *  SGST dept. can’t hear appeal against CGST order: Calcutta High Court. *  Mere dispatch of tax order can’t prove service or make appeal time-barred: CESTAT. *  Dealer incentives can’t be taxed merely on ledger entries: CESTAT. *  DGFT orders quashed for failure to supply DRI letter relied upon in SCN: Bombay High Court. *  GST penalty u/s 122(1A) can’t apply to Pre-2021 transactions; unregistered beneficiaries also covered: Delhi High Court. *  Expired E-way bill caused by wrong PIN code can’t justify GST penalty without intent to evade tax: GSTAT. *  Used railway rails can’t be taxed as track material without proof they are fit for reuse: CESTAT. *  Earlier DGGI notice doesn’t bar separate GST demand on different issue: Delhi High Court. *  ITC dispute involves no question of law: GSTAT directs appeal to Vice-President. *  Earlier DGGI notice doesn’t bar separate GST demand On different issue: Delhi High Court. *  No E-way bill required for interstate goods movement in november 2017: GSTAT quashes detention and penalty.  

Comments

Select Year:
Notification No. 38/2026-Customs (N.T.) dated 16.04.2026 Appointment of Common Adjudicating Authority in the case of M/s. Control Components India (P)Ltd
Notification No. 37/2026-CUSTOMS (N.T.) dated 15.04.2026 Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
NOTIFICATION No. 36/2026 - Customs (N.T.) dated 06.04.2026 To facilitate trade by adding a new customs handling location and improving logistics infrastructure
Notification No. 35/2026-CUSTOMS (N.T.) dated 02.04.2026 Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
Notification No. 34/2026-Customs (N.T.) dated 31.03.2026 Notification seeks amendment in Courier Imports and Exports (clearance) Regulations 1998
Notification No. 33/2026-Customs (N.T.) dated 31.03.2026 Courier Imports and Exports (Electronic Declaration and Processing) Amendment, Regulations, 2026
Notification No. 32/2026-CUSTOMS (N.T.) dated 30.03.2026 To amend Notification No. 36/2001-Customs (N.T.) by revising tariff values for certain imported goods.
Notification No. 31/2026-Customs (N.T.) dated 30.04.2026 To amend and provide relief by extending the compliance timeline for sea cargo procedures
Notification No. 30/2026-Customs (N.T.) dated 24.03.2026 To amend the Customs (Electronic Cash Ledger) Regulations, 2022.
Notification No. 29/2026-Customs (N.T.) dated 20 March 2026 Appointment of common adjudicating authority in respect of M/s Quantum Knits (A unit of KPR Sugar Mills Ltd.)
Notification No. 28/2026-Customs (N.T.) dated 20 March 2026 Notification seeking changes in Tariff Values in $ per metric tonne of Various items as covered
Notification No. 27/2026-Customs (N.T.) dated 19 March 2026 Notification seeking changes in Tariff Values in $ per metric tonne of Various items as covered
Notification No. 26/2026-Customs (N.T.) dated 16.03.2026 Appointment of Common Adjudicating Authority for Multiple Customs Show Cause Notices
Notification No. 25/2026-Customs (N.T.) dated 13.03.2026 Revision of Tariff Values for Gold, Silver, Edible Oils and Brass Scrap
Notification No. 24/2026-Customs (N.T.) dated 27.02.2026 Revision of Tariff Values for Gold, Silver, Edible Oils and Brass Scrap
Notification No. 23/2026-Customs (N.T.) dated 24.02.2026 Revision of Tariff Value for Silver and Import Goods
Notification No. 22/2026 - CUSTOMS (N.T.) dated 18.02.2026 Revision of Tariff Value for Silver and Import Goods
Notification No. 21/2026-- Customs (N.T.) dated 16.02.2026 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 21/2026-- Customs (N.T.) New Delhi, the 16th February, 2026 G.S.R……. (E
Notification No. 20/2026 - CUSTOMS (N.T.) dated 13.02.2026 Revision of Tariff Values for Precious Metals and Specified Import Commodities under Section 14 of Customs Act
Notification No. 19 /2026 - CUSTOMS (N.T.) dated 06.02.2026 Amendment to Tariff Values under Customs Act, 1962 (Notification No. 19/2026-Customs N.T.)
Notification No. 18 /2026 - CUSTOMS (N.T.) dated 05.02.2026 Update in Customs Valuation Framework for Specified Imported Commodities (2026)
Notification No. 17 /2026 - CUSTOMS (N.T.) dated 03.02.2026 Adjustment of Tariff Values for Precious Metals under Customs Notification (2026)
CORRIGENDUM dated 03.02.2026 Corrigendum to Effective Date under Customs Notification No. 16/2026
Notification No.16 /2026 - CUSTOMS (N.T.) dated 02.02.2026 Revision of Tariff Values for Precious Metals and Select Imports (Notification No. 16/2026-Customs N.T.)
NOTIFICATION [No. 14/2026-Customs (N.T.)] dated 01.02.2026 Implementation of Revised Baggage Rules, 2026 under Customs Framework
Notification (No. 13/2026-Customs (N.T.)) dated 01.02.2026 Amendment in Deferred Payment of Import Duty Rules under the Customs Act, 1962
Notification [No. 12/2026-Customs (N.T.)] dated 01.02.2026 Deferred payment facility for Eligible Manufacturer Importers.
Notification No. 11 /2026 - CUSTOMS (N.T.) dated 30.01.2026 Revision of Tariff Values under Notification No. 11/2026–Customs (N.T.)
Notification No. 10 /2026 - CUSTOMS (N.T.) dated 29.01.2026 Tariff Value Update under Notification No. 10/2026–Customs (N.T.)
Notification No. 09/2026 - CUSTOMS (N.T.) dated 27.01.2026 Continuation of Existing Customs Tariff Benchmarks
Notification No. 08/2026 - CUSTOMS (N.T.) dated 22.01.2026 No Change in Tariff Values for Key Imported Commodities
NOTIFICATION No. 07/2026-Customs (N.T.) dated 15.01.2026 Introduction of Revised Postal Export Declaration Forms
Notification No. 06/2026 -CUSTOMS (N.T.) dated 15.01.2026 Revision of Tariff Values for Key Imported Goods
NOTIFICATION No. 05/2026- Customs(N.T.) dated 15.01.2026 Amendments to Customs Notification Regarding Postal Exports
NOTIFICATION No. 04/2026-Customs (N.T.) dated 15.01.2026 Amendment in Customs Notification for Exports by Post
Notification [No. 03/2026-Customs (N.T.)] dated 15.01.2026 Amendment to Drawback Rules, 2026
Notification [No. 02/2026-Customs (N.T.)] dated 14.01.2026 Amendment to Customs Notification – Inclusion of Bhogapuram Port
Notification No. 47/2025-Customs (N.T.) dated 16.07.2025 Appointment of Common Adjudicating Authority under Customs Act, 1962
Department News


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PRADEEP JAIN, F.C.A.

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