Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
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. 15/2026-27 dated 30.04.2026 15/2026-27, 30 April 2026 - Alignment of RoDTEP Schedule with Customs Tariff Amendments
Notification No. 14/2026-27 dated 30.04.2026 14/2026-27 / 30 April 2026 - Extension of Minimum Import Price condition for virgin multi-layer paper board (Chapter 48 items)
Notification No. 13/2026-27 dated 27.04.2026 13/2026-27 (27 April 2026) - Amendment to Wheat Export Policy
Notification No. 12/2026-27 dated 17.04.2026 12/2026-27 – 17 April 2026 - Amendment to Export Policy of Baryte (Natural Barium Sulphate)
Notification No. 11/2026-27 dated 17.04.2026 11/2026-27 - 17 April 2026 - Amendment to include Egypt and Jordan under RELIEF
Notification No. 10/2026-27 dated 13.04.2026 10/2026-27 / 13th April 2026 - Amendment in Import Policy of Glufosinate and its salts
Notification No. 09/2026-27 dated 10.04.2026 09/2026-27, 10 April 2026 - Extension of Minimum Export Price for Natural Honey
Notification No. 08/2026-27 dated 10.04.2026 08/2026-27 / 10 April 2026 - Amendment to Export Policy of Feathers
Notification No. 07/2026-27 dated 10.04.2026 07/2026-27 / 10 April, 2026 - Amendment in Export Policy Condition for Rice (HSN 1006)
Notification No. 06/2026-27 dated 09.04.2026 06/2026-27 – 09 April 2026 - Amendment to HS Code 73181500 description in RoDTEP Schedule
Notification No. 05/2026-27 dated 07.04.2026 05/2026-27, 07 April 2026 - Amendments to Para 2.62 of Foreign Trade Policy 2023
Notification No. 04/2026-27 dated 06.04.2026 04/2026-27 / 06 April 2026 - Amendment in Export Policy for Wood Pellets and Wood Briquettes
Notification No. 03/2026-27 dated 02.04.2026 03/2026-27 (02 April 2026) - Amendment to Import Policy for Chapter 71 items
Notification No. 02/2026-27 dated 01.04.2026 02/2026-27 / 01 April 2026 - Amendment in Import Policy for jewellery items (CTH 7113)
Notification No. 01/2026-27 dated 01.04.2026 01/2026-27 / 01 April 2026 - Supply of essential commodities to Maldives FY 2026-27
Notification No. 74/2025-26 dated 31.03.2026 Notification No. 74/2025-26, Dated March 31, 2026 - Continuation of RoDTEP Scheme beyond March 31, 2026
Notification No. 73/2025-26 dated 31.03.2026 73/2025-26, 31 March 2026 - Amendment to Paragraph 4.43 of FTP 2023: One-time relaxation for Gems & Jewellery exporters
Notification No. 72/2025-26 dated 31.03.2026 12/2025-26 (31 March 2026) - Extension of Free Import Policy for Tur/Pigeon Peas (Cajanus Cajan)
Notification No. 71/2025-26 dated 31.03.2026 71/2025-26 (31 March 2026) - Extension of Free Import Policy for Urad (HS 07133110)
Notification No. 70/2025-26 dated 31.03.2026 10/2025-26 / 31 March 2026 - Extension of Import Period for Yellow Peas
Notification No. 69/2025-26 dated 31.03.2026 69/2025-26 - Extension of Minimum Import Price (MIP) condition for Chapter 48 items
Notification No. 68/2025-26 dated 27.03.2026 68/2025-26 - Amendment in import policy condition of Urea
Notification No. 67/2025-26 dated 27.03.2026 67/2025-26, 27 March 2026 - Amendment removing per-consignment value limit for courier exports
Notification No. 66/2025-26 dated 23.03.2026 66/2025-26, 23 March 2026 - Restoration of RoDTEP rates
Notification No. 65/2025-26 dated 19.03.2026 65/2025-26, 19 March 2026 - Time-limited Support for Exporters due to Gulf and West Asia Maritime Disruptions
Notification No. 64/2025-26 dated 18.03.2026 64/2025-26, 18 March 2026 - Amendment to Policy Condition No.2 under Chapter 95 of ITC (HS), 2022 Schedule-1 (Import Policy)
Notification No. 63/2025-26 dated 16.03.2026 Notification 63/2025-26 dated 16 March 2026 - Amendment to import policy for ITC HS codes 71131144 & 71131145
Notification No. Corrigendum to Notification No. 60/2025-26 dated 23.02.2026 dated 24.02.2026 60/2025-26 (23.02.2026) - Corrigendum on RoDTEP rate rationalisation
Notification No. 62/2025-26 dated 24.02.2026 62/2025-26, 24-Feb-2026 - Amendment to Wheat Export Policy
Notification No. 61/2025-26 dated 24.02.2026 61/2025-26, 24 February 2026 - Amendment to export policy for wheat flour and related items (HS 1101)
Notification No. 60/2025-26 dated 23.02.2026 60/2025-26, 23 February 2026 - Rationalisation of RoDTEP rates
Notification No. 59/2025-26 dated 09.02.2026 59/2025-26 (09-Feb-2026) - Streamlining of Halal Certification Process for Meat and Meat Products
Notification No. 58/2025-26 dated 05.02.2026 58/2025-26, 05 Feb 2026 - Amendment of import policy for platinum articles (HS 71141920)
Notification No. 57/2025-26 dated 05.02.2026 57/2025-26, 05 February 2026 - Amendment in Import Policy for Umbrellas (Chapter 66)
Notification No. 56/2025-26 dated 29.01.2026 56/2025-26, 29 Jan 2026 - Amendment to import policy for penicillins, 6-APA and amoxicillin salts
Notification No. 55/2025-26 dated 16.01.2026 55/2025-26 (16 Jan 2026) - Amendment to export policy for HS Code 1101 (wheat flour)
Notification No. 54/2025-26 dated 03.01.2026 54/2025-26 - Amendment to Import Policy for Low Ash Metallurgical Coke
Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com