Logistics – smeaccountant

Tax Tribunals Clarify Classification of Trailer Hire Services

Defining the Scope of Tangible Goods SupplyIn a recent ruling that clarifies tax obligations for logistics providers, tax authorities have determined that the provision of trailers accompanied by drivers, fuel,…

Prasenjit Bhowmik June 7, 2026

Blog

DGFT Authorises PDCCI to Issue Non-Preferential Certificates of Origin

The Directorate General of Foreign Trade (DGFT), India's primary agency for trade regulations, has officially authorized the Porbandar District Chamber of Commerce & Industries (PDCCI) to issue Non-Preferential Certificates of…

Prasenjit Bhowmik June 5, 2026

Blog

National Commission Upholds Liability in Landmark Transport Dispute Ruling

The Limits of Revisional JurisdictionIn a significant ruling issued on May 19, 2026, the National Consumer Disputes Redressal Commission (NCDRC) dismissed a revision petition filed by Agrawal Transport, effectively upholding…

Prasenjit Bhowmik May 31, 2026

Blog

Customs Department Challenges Provisional Release Order in Recent Legal Dispute

Customs Department Challenges Provisional Release OrderThe Commissioner of Customs (ICD) Dadri has officially challenged a ruling by the Commissioner (Appeals), CGST, Noida, regarding the provisional release of imported goods belonging…

Prasenjit Bhowmik May 30, 2026

Taxation and Legal Insights

Andhra Pradesh High Court Curbs Transit-State GST Officers’ Power to Detain Inter-State Goods

In a landmark decision aimed at streamlining interstate trade, the Andhra Pradesh High Court has ruled that Goods and Services Tax (GST) officers of a transit state lack the jurisdiction…

Prasenjit Bhowmik May 22, 2026