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Corporate News *  GST Portal Restrictions Can’t Override Statute: Gujarat HC Allows Cross-State Transfer Of CGST ITC After Amalgamation *  Centre Revises HS Codes for Large Diameter Steel Pipes Used in Oil & Gas Pipelines *  Customs Duty Liability Arises On Warehouse Clearance Date: Supreme Court *  Government lifts export ban on de-oiled rice bran *  CESTAT Grants 12% Interest on Pre-Deposit for Investigation from Date of Deposit till Refund and Denies Interest on Interest. *  Government Overhauls GST Classification Framework for Non-Alcoholic Beverages; Fruit Juice Drinks, Milk-Based Beverages and Caffeinated Drinks to Attract Revised 5% and 40% GST Rates from May 1, 2026 *  India’s gross GST collections hit a record Rs 2.42 lakh crore in April, up 8.7% *  Customs clearance stalled, revenue hit over MRP dispute *  Shipping Corporation explores Middle East routes as Hormuz tensions disrupt cargo movement *  India, Kenya signs MoU for exchange of pre-arrival customs information *  No demand of Taxes under Reverse Charge if Tax Already Discharged by Service Provider under forward charge *  The India-New Zealand Free Trade Agreement, signed "once-in-a-generation" deal that eliminates tariffs on 100% of Indian exports to New Zealand *  DGFT extends export obligation period for advance authorisations & EPCG authorisations till August 31 *  The e-way bill system has been updated in 2026 with revised validity periods and enhanced verification mechanisms *  MSME iron and steel exporters get interest subvention relief extension *  DGFT Activates Online Post Export EPCG Module: Streamlines Issuance, Re-Issuance & Utilisation Of Duty Credit Scrips *  Delhi HC Quashes Order, Says Reminder Cannot Validate Improperly Served GST SCN *  The GSTN has issued an Advisory dated 21.04.2026 about the introduction of an Offline Tool for the Invoice Management System (IMS)  *  CBIC extends due dates for filing of FORM GSTR 3B  for the month of April 2026 *  Interest cannot be imposed in adjudication order, if not demanded/quantified in show cause notice : Allahabad HC *  Wheelchairs with toileting facility eligible for exemption: CESTAT affirms customs duty exemption to importer *  Industries urge GST council to allow inverted duty refunds on input services *  Tamil Nadu GST dept introduced virtual hearing facility for GST appeals under under section 107 of the TNGST act: detailed guidelines  *  CIC urges authorities to implement GST evasion complaint tracking system *  Even if the assessee opts "NO" for personal hearing in form DRC-06 ,The mandatory requirement under section 75(4) to grant opportunity of hearing cannot be waived:Gujarat High Court  *  Glufosinate imports curbs imposed by govt *  Government extends Re-import period for exported cut & polished diamonds *  CIC flags lack of tracking system for tax evasion complaints,urges GST authorities to improve transparency *  No Custodial Interrogation needed in GST fraud case based on documentary evidence already in Department's Possession : Chattisgarh HC *  Orders under section cannot be sustained if passed without considering the taxpayer's objections and without granting a personal hearing:Gujarat High Court
Subject News *  No Cenvat Credit Admissible Where Amount Paid Was Not Towards CVD Under Advance Licence Scheme: CESTAT *  Karnataka HC Restores GST Registration After Taxpayer Misses Proceedings Due To Inaccessible Paid Email Account *  Orissa HC Quashes GST Proceedings, Says Reversed ITC Cannot Be Demanded Again Without Credit *  Adjudication order sets aside on the basis that adjudicating Authority failed to address a fundamental jurisdictional objection relating to denial of ISD credit : Himachal Pradesh HC *  The High Court quashed revision notices issued to assessee, ruling that a Commissioner cannot override an Assessing Officer’s (AO) decision merely to seek a different outcome. *  No GST Registration Required for Solar Power Supplier Engaged Exclusively in Exempt Electricity Supply : AAR   *  Coaching for School Students Taxable at 18% GST as ‘Supplementary Education’ : AAR *  GST registration cancellation quashed as vague SCN with bald fraud allegation without particulars alleged: HC *  Anti-Dumping Duty Demand Unsustainable Without Proof of Misdeclaration of Country of Origin; Unverified Electronic Evidence Can’t Override Valid Certificate: CESTAT *  GST  Freezing of Cash Credit Accounts Illegal: Bombay High Court *  Patna High Court Upholds GST Summons in Fake ITC Probe; Dismisses Writ Challenging Multiple Notices, Imposes Rs. 25K Cost *  Bombay High Court quashes 1,524crore GST demand against Tata Sons *  The Bombay High Court ruled that affiliation fees collected by statutory universities from colleges are statutory levies, not consideration for services, and thus are not subject to GST. *  Karnataka HC Quashes GST Demand, Orders Fresh Adjudication with 10% Pre-Deposit Condition *  High Court Orders To Revive GST Number Cancelled During All-India Fake GST Registration Drive *  GST not applicable on leasehold rights transfer, holds Bombay High Court *  KARNATAKA HIGH COURT REMANDS GST SHORTFALL MATTER DUE TO ABSENCE OF PERSONAL HEARING *  CESTAT cancels confiscation and penalties on imported computer cabinet cases: Custom duty restricted to 111 surplus units *  Deposit of tax during search or investigation cannot be treated as 'Voluntary Payment' : Bombay High Court *  Section 76 of the CGST cannot be invoked where the tax has already been duly deposited, even if through another registration of the same entity: Madras High Court *  Sec 74 allows use of material regardless of source; illegality or flaws in section 67 search do not vitiate valid adjudication: HC *  Inter-State transfer of ITC on Amalgamation permissible as given under section 18(3) read with rule 41 of the CGST rules, 2017: Gujarat High Court *  HC: No GST on commisson paid to Pigmy Agents *  IGST refund denial on illegible bill of lading invalid absent chance to furnish docs; merit reconsideration in appeals directed: HC *  ITC is not admissible on GST paid on leasehold rights of land used fpr setting up an air seperation plant: AAAR,Tamil Nadu *  GST: No penalty under Section 74 after voluntary ITC reversal due to non-existent supplier : High Court *  TN AAAR denies GST ITC on Land Lease under Sec. 17(5)(d) for setting up plant and machinery *  GST proceedings quashed as notices sent to old address, despite updated address in registration *  Importer Can’t Be Penalised for Alleged IGCR Procedural Lapses Without Evidence of Departmental Error: CESTAT *  Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR   

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Customs Duty Liability Arises On Warehouse Clearance Date: Supreme Court

Customs Duty Liability Arises On Warehouse Clearance Date: Supreme Court
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PRADEEP JAIN, F.C.A.

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