DGFT: Relief for Exporters under the EPCG Scheme (2024-25) The Government of India, through the Directorate General of Foreign Trade (DGFT), has issued Policy Circular No. 10/2025-26 dated February 26, 2026, to provide essential relief to exporters facing declining export trends. Key Highlights of the Relief Measure: Targeted Assistance: This relief is specifically designed for […]
GST Proceedings Post-Cancellation Cannot Be Sustained Where Notice Is Served Solely Through GST Portal – Violation of Section 169 and Natural Justice Opening Summary In Raj Shekhar Pandey v. State Tax Officer, Writ Petition (M/B) No. 1140 of 2025, decided on 16-02-2026, the Hon’ble Uttarakhand High Court quashed adjudication proceedings initiated after cancellation of GST […]
GST Recovery: Karnataka High Court Holds Common Directorship Insufficient to Justify Lifting Corporate Veil for Tax Dues In the case of Ramms India Pvt. Ltd. Versus Deputy Commissioner of Commercial Taxes (AUDIT), Bengaluru, Writ Petition No. 34270 of 2025 decided on 19-12-2025, it is held by the Hon’ble High Court of Karnataka that common directorship […]
Support for Alternative Trade Instruments intervention under the Export Promotion Mission (EPM) – NIRYAT PROTSAHAN The Government of India has launched the Support for Alternative Trade Instruments intervention under the Export Promotion Mission (EPM) – NIRYAT PROTSAHAN. This initiative is designed to strengthen access to export finance for MSMEs by providing structured support for alternative […]
The Government of India, through the Directorate General of Foreign Trade (DGFT), has launched the Facilitating Logistics Interventions for Freight & Transport (LIFT) scheme under the NIRYAT DISHA Export Promotion Mission.
The Government of India has launched the Trade Regulations, Accreditation & Compliance Enablement (TRACE) scheme under the Export Promotion Mission (EPM) – NIRYAT DISHA. This initiative is designed to strengthen India’s quality and technical compliance ecosystem, specifically helping MSMEs meet the regulatory requirements of importing countries.
DGFT Rationalises RoDTEP Rates: Incentives Restricted to 50% – Key Policy Shift for Exporters The Directorate General of Foreign Trade (DGFT) has issued Notification No. 60/2025-26 dated 23 February 2026, introducing a significant rationalisation under the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme. The amendment represents a noteworthy policy recalibration impacting incentive […]
The Supreme Court of India, in Viraj Impex Pvt. Ltd. v. Union of India [S.L.P.(C) Nos. 1979, 2297, 2778, 1977 of 2019, decided on 21.01.2026], has held that a notification issued under the Foreign Trade (Development and Regulation) Act, 1992 becomes legally enforceable only from the date of its publication in the Official Gazette.
In the matter of Central Board of Indirect Taxes and Customs v. Aberdare Technologies Pvt. Ltd. , the Supreme Court of India, in a decision dated March 21, 2025 [Special Leave Petition (Civil) Diary No. 6332 of 2025, decided on 21-3-2025], affirmed the judgment of the Bombay High Court which held that an assessee must be permitted to rectify bona fide errors in its GST returns even after the expiry of the limitation period prescribed under Section 39(9) of the Central Goods and Services Tax Act, 2017, provided such errors do not
Adjudication of excess stock must be conducted under Section 73/74 of CGST Act rather than through confiscation proceedings under Section 130 of the CGST Act