Introduction On 26 October 2026, the Central Board of Indirect Taxes and Customs (CBIC) issued eight circulars (Nos. 257 to 264/2026-GST) in one stroke. Individually, each resolves a specific pain point. Together, they signal a clear direction: fewer procedural hurdles at entry, greater discipline on the Department in litigation, and relief where taxpayers’ cash is…
Statutory Power to Grant Provisional Release Cannot Be Curtailed by CBIC Circular: Madras High Court
- 2026-08-25
Introduction In Vimpro Tech v. Commissioner of Customs (Gr.2), Chennai, decided on 5 August 2026 [(2026) 45 Centax 206 (Mad.)], the Madras High Court examined whether the statutory power to grant provisional release of detained goods under Section 110A of the Customs Act, 1962 can be curtailed by an executive circular of the CBIC. The…
GST Round-Up for 2022: Part II
- 2022-12-13
