Notifications

The government has amended Customs and Central Excise Duties Drawback Rules, 2017 under Section 75 of Customs Act, effective January 15, 2026.

Government Amends Customs and Central Excise Duties Drawback Rules 2017

Judgement

Notices but emailed on 01.04.2021 held invalid; assessments set aside for breach of post–Finance Act 2021 safeguards

ITAT Quashes Reassessment Notices Without Following Section 148A Procedure

Court holds that bona fide GST return errors causing no revenue loss must be permitted to be corrected; coercive recovery declared unsustainable

HC Allows GST Return Rectification, Quashes Rs. 10.99 Cr Credit Reversal Forced Through DRC-03

ITAT dismissed Revenue’s appeals, upholding the allowability of prior-period expenses, Section 80-IA deduction, and treating subsidies and export incentives as capital receipts.

ITAT Upholds Allowability of Prior-Period Expenses and Capital Subsidies; Favours Assessee

ITAT cancels Rs. 1.15 crore addition as Section 153C reassessments for AY 2013-14 to 2015-16 were held beyond the permissible six-year limit.

Section 153C Reassessments Beyond Six-Year Limit Held Invalid; ITAT Quashes Rs. 1.15 Crore Addition

Since, the addition was made only on the basis of an Excel Sheet without the actual physical verification of inventory, the tribunal rejected Revenue's appeal. .

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Government Amends Customs and Central Excise Duties Drawback Rules 2017

ITAT Quashes Reassessment Notices Without Following Section 148A Procedure

HC Allows GST Return Rectification, Quashes Rs. 10.99 Cr Credit Reversal Forced Through DRC-03

ITAT Upholds Allowability of Prior-Period Expenses and Capital Subsidies; Favours Assessee

Section 153C Reassessments Beyond Six-Year Limit Held Invalid; ITAT Quashes Rs. 1.15 Crore Addition

Addition Made Solely on Basis of Excel Sheet Without Actual Verification is Unsustainable: ITAT