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Archive: 12 March 2026

Posts in 12 March 2026

SC to Examine Rules on Police Arrests Inside Court Premises Following Advocate–Police Altercation

March 12, 2026 231 Views 0 comment Print

The Supreme Court granted respondents three weeks to file a counter affidavit in a case examining guidelines governing police conduct and arrests within court premises.

Kerala HC Lays Down Arrest Protocol in Court Premises Due to Rising Police–Lawyer Conflicts

March 12, 2026 210 Views 0 comment Print

The court issued guidelines requiring prior intimation to the presiding judge before arrests in court premises and created grievance committees to address disputes between police and lawyers.

HC Grants Bail in ₹27.35 Crore GST ITC Case Based Mainly on Documentary Evidence

March 12, 2026 360 Views 0 comment Print

The Court allowed bail after observing that the accused had been in custody since November 2025 and the trial involving extensive documentary evidence may take considerable time.

Penalty for Non-Compliance Cannot Stand When Assessment Is Completed Under Section 143(3)

March 12, 2026 459 Views 0 comment Print

The ITAT Indore held that penalty under Section 272A(1)(d) cannot survive where the assessment is completed under Section 143(3) after considering the taxpayer’s delayed submissions, as such compliance effectively condones earlier defaults.

Gauhati HC Sets Aside GST Recovery Notice Because Taxpayer Was Not Given Opportunity to Respond

March 12, 2026 249 Views 0 comment Print

The High Court interfered with a GST recovery notice after finding that the petitioner had not been given an opportunity to respond to the show cause notice. The Court ordered fresh proceedings with proper notice and a chance to file a reply.

Bombay HC Quashes GST Bank Attachment Due to Absence of Reasoned Order

March 12, 2026 309 Views 0 comment Print

The Bombay High Court held that failure to address detailed objections and provide reasons renders provisional attachment orders legally unsustainable. The case was remanded for a fresh decision.

Skill Training Under Government Scheme Not Taxable Due to Applicable Service Tax Exemptions

March 12, 2026 342 Views 0 comment Print

The Tribunal held that services provided under the DDU-GKY scheme were covered by exemption notifications, eliminating service tax liability for the entire disputed period.

Video Conferencing Equipment Classified Under CTH 8517 as Communication Apparatus Due to Data Transmission Function

March 12, 2026 372 Views 0 comment Print

The authority held that webcams and video conferencing devices facilitate transmission and reception of voice and images, making them classifiable under CTH 8517 rather than as accessories of computers.

Reel Tracking Device classifiable as Radio Navigational Aid Due to GPS-Based Asset Tracking: CAAR Mumbai

March 12, 2026 195 Views 0 comment Print

The authority ruled that a cable drum tracking device must be classified under tariff heading 8526 because its principal function is GPS-based location tracking, with communication and sensors treated as ancillary features.

CAAR Declines Advance Ruling on Related-Party Transaction Value Due to SVB Jurisdiction

March 12, 2026 255 Views 0 comment Print

The Authority declined to rule on a revised pricing formula for imports from a related entity and directed that the matter be examined by the Special Valuation Branch.

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