The CESTAT Anti-dumping Bench examined whether a Pledge Agreement constitutes a relevant factor in determining related party status between a foreign exporter and another company during anti-dumping investigations. The case centered on whether the appellant could be deemed non-cooperative when an allegedly related party failed to participate in the investigation, raising critical questions about the nature of pledge arrangements and their impact on relationship determinations under customs valuation rules.

The Delhi High Court has held that the act of unlocking/activating mobile phones after they were manufactured would not disentitle the merchant-exporter from claiming duty drawback on subsequent export...

The CESTAT Kolkata has ruled that Customs authorities cannot mechanically deny Certificate of Origin benefits from an overseas supplier simply due to non-cooperation during verification.

The Supreme Court has in the case State Tax Officer (IB) v. Shabu George dismissed the Special Leave Petition filed by the Revenue department against the Kerala High Court decision...

The CESTAT Chennai examined whether converting waste PET bottles into PET flakes constitutes 'manufacture' under the Central Excise Act, 1944. The case involved a process of sorting, crushing, washing, and drying used bottles into flakes, raising questions about whether this transformation creates a new product or merely changes the physical form of existing PET material.

The Bombay High Court has upheld the contention of the assessee that in absence of any saving clause in the omission of Rules 89(4B) and 96(10) of the Central Goods and Service...

The CESTAT Chennai examined whether importing electric vehicle components separately over time constitutes importing in CKD (Completely Knocked Down) form, which would affect customs duty eligibility. The tribunal analyzed whether disparate imports of parts like frames, motors, and controllers—imported through multiple bills of entry without batteries—could be aggregated to claim they formed complete vehicle kits.

The Madras High Court has rejected the submission of the Revenue department that for distribution of Input Tax Credit under...

In a dispute involving intersection of copyright and design laws, the Supreme Court of India has formulated a two-pronged approach to solve the conundrum caused by Section 15(2) of the Copyright Act, 1957, to ascertain whether a work is qualified to be protected by the Designs Act, 2000...

The Madras High Court has held that the particular High Court referred to in Sections 47 and 57 of the Trade Marks Act, 1999 (relating to rectification of a trademark) is the High Court exercising...

On 16 February 2026 the Reserve Bank of India notified Foreign Exchange Management (Borrowing and Lending)...

On 23 December 2025, the NCLAT delivered a Judgement on the issue involving Section 59 of the Companies Act, 2013 (‘Act') upholding the Order passed by the NCLT, Hyderabad.

The Karnataka High Court has recently overruled the Revenue Department’s contention that the assessee (a multi-national company) was liable to pay IGST under reverse charge mechanism (‘RCM’)...

The Ministry of Labour and Employment, on 21 November 2025, notified the four labour codes, repealing and replacing 29 existing labour...

The Karnataka High Court has ruled on whether tax authorities can issue a single consolidated show cause notice covering multiple financial years under the CGST Act. While affirming this practice is permissible, the Court established critical limitations regarding time-barred periods and clarified how 'tax period' should be interpreted in the context of Sections 73 and 74.

The 56th meeting of the GST Council, held in New Delhi on 3 September 2025, introduced a series of reforms aimed at simplifying the tax structure and making essential goods more affordable for the general public

The Punjab & Haryana High Court has ruled on a critical procedural issue regarding the service of show cause notices and orders under the CGST Act, 2017. The judgment addresses whether uploading documents on the GST Common Portal constitutes valid service upon taxpayers and examines the complex navigation requirements that assessees face in accessing such notices.

The Karnataka High Court has on 15 July 2025 allowed the writ petition against the demand of IGST in the case involving secondment of expats by the assessee from the overseas group entities.

The Madras High Court has held that Notifications Nos. 9 and 56/2023-Central Tax, issued for the purpose of increasing the time limits for issuance of SCN and adjudication...

The Indian Customs authorities have introduced number of relief measures to help the exporters where exports are facing disruptions due to the ongoing West Asia conflict...