The Government has issued draft Coal Mines Safety Regulations, 2026 under the OSHWC Code, detailing safety standards, certification, mine management duties, and compliance requirements.
The Tribunal held that reassessment under section 147 fails when the alleged income escapement cited for reopening is accepted and no related addition is made. Without sustaining the original reason for reopening, jurisdiction itself collapses.
The Tribunal upheld the remand of an ex parte assessment where substantial bank deposits were not supported by any documentary evidence. It held that unsupported explanations cannot replace proof, and fresh verification by the Assessing Officer was necessary.
The High Court directed provisional release of seized imported copiers by following its earlier orders in identical matters. The ruling confirms that consistent judicial approach applies where facts and relief sought are substantially similar.
The High Court held that once the GST Appellate Tribunal is functional and timelines are notified, disputes must be pursued through the statutory appeal route, subject to mandatory pre-deposit requirements.
The Tribunal held that section 50C could not be applied where the sale consideration exceeded the value accepted by the stamp authority. A clerical error in departmental data could not justify substitution of sale value.
The Court found a prima facie case that reassessment was initiated without considering detailed explanations already on record. Interim protection was granted pending further hearing.
CESTAT Chennai held that interactive flat panel is classified under CTH 8471 and their parts under CTH 8473 since revenue has not succeeded in discharging its burden. Accordingly, appeal is allowed and order is set aside.
Patna High Court held that Executive Officer acting as a quasi judicial authority would fall within the ambit of the term Judge under Judges (Protection) Act, 1985 hence shielded and accordingly, no civil or criminal proceedings can be initiated.
Authorities erred in treating direct consultancy services as intermediary supplies. The ruling confirms refunds where the supplier provides the main service on its own account.
