The amendment shifts place of supply to the recipient’s location. This impacts export eligibility and RCM applicability based on time of supply.
The Court held that reassessment proceedings are invalid if approval is obtained from an incorrect authority. It clarified that sanction must strictly comply with Section 151 based on elapsed time limits. The ruling reinforces jurisdictional safeguards in reassessment cases.
The Court held that reassessment based solely on an audit objection is invalid as it constitutes a change of opinion. It emphasized that previously examined issues cannot be reopened without new tangible material. The ruling reinforces limits on reassessment powers.
The notification addresses revision of approved food analysts and laboratories. The authority updated the list by removing certain entries and adding new ones across India.
CBIC updated tariff value tables under the Customs Act while retaining existing rates for key commodities. The ruling ensures continuity in customs valuation for imports like gold, silver, and edible oils.
The DGFT restricted imports of several precious metal items under Chapter 71 with immediate effect. The ruling removes transitional relief, making restrictions applicable despite existing contracts.
The government enforced a tax collection assistance agreement with Japan effective from 8 July 2025. The notification enables cross-border recovery of taxes, strengthening bilateral tax cooperation.
The authority held that accepting a plan from a non-listed applicant violated Regulation 39. The breach led to disciplinary action and suspension for three years
The issue was whether reassessment can survive when no addition is made on the stated reasons for reopening. The Tribunal held that such reassessment is invalid, and the AO cannot make unrelated additions.
ITAT held that reassessment without issuing notice under Section 143(2) is invalid, even if return was filed late. The ruling emphasizes that issuance of notice is mandatory and absence of it makes the assessment void.
