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    April 22, 2026   Case Laws IBC
    Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
    April 22, 2026   Case Laws IBC
    Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
    April 22, 2026   Case Laws IBC
    Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
    April 22, 2026   Case Laws IBC
    SEBI market-access prohibition triggered insolvency ineligibility under Section 29A(f), barring a resolution plan submission.
    April 22, 2026   Case Laws Money Laundering
    Territorial jurisdiction under Article 226 fails where the essential cause of action lies outside Delhi and forum conveniens applies.
    April 21, 2026   Notifications SEBI
    Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
    April 21, 2026   Circulars Customs
    Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
    April 21, 2026   Circulars FEMA
    INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
    April 21, 2026   Circulars Customs
    Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
    April 21, 2026   Case Laws GST
    Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.
    April 21, 2026   Case Laws GST
    Input tax credit dispute remitted for fresh consideration after additional documents were produced to explain transaction discrepancies.
    April 21, 2026   Case Laws GST
    Failure to consider reply and documents led to remand; fresh adjudication must stay within the show-cause notice.
    April 21, 2026   Case Laws GST
    Natural justice bars GST registration cancellation where custody prevented reply to notice and participation in personal hearing.
    April 21, 2026   Case Laws GST
    GST enforcement jurisdiction upheld; classification disputes and Section 74 objections left to statutory appeal.
    April 21, 2026   Case Laws Income Tax
    Effective service of reassessment notice is mandatory before jurisdiction can be assumed; assessment quashed and remanded.
    April 21, 2026   Case Laws Income Tax
    Mandatory section 143(2) notice in reassessment proceedings; absence after a return under section 148 renders the reassessment void.
    April 21, 2026   Case Laws Income Tax
    Speaking order on objections to reopening is mandatory before reassessment; failure renders the notice and reassessment invalid.
    April 21, 2026   Case Laws Income Tax
    Bright Line Test cannot support AMP transfer pricing adjustment; bonus and tax credit issues were remitted for verification
    April 21, 2026   Case Laws Income Tax
    Treaty tie-break residency needs fuller factual verification where personal and economic ties point to different jurisdictions.
    April 21, 2026   Case Laws Income Tax
    Recorded bank credits cannot be taxed as unexplained money where books and documents explain the source; reassessment fails on wrong facts.
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April 22, 2026   Case Laws IBC
Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan approval.
April 22, 2026   Case Laws IBC
Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
April 22, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
April 22, 2026   Case Laws IBC
SEBI market-access prohibition triggered insolvency ineligibility under Section 29A(f), barring a resolution plan submission.
April 22, 2026   Case Laws Money Laundering
Territorial jurisdiction under Article 226 fails where the essential cause of action lies outside Delhi and forum conveniens applies.
April 21, 2026   Notifications SEBI
Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
April 21, 2026   Circulars Customs
Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
April 21, 2026   Circulars FEMA
INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
April 21, 2026   Circulars Customs
Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
April 21, 2026   Case Laws GST
Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.
April 21, 2026   Case Laws GST
Input tax credit dispute remitted for fresh consideration after additional documents were produced to explain transaction discrepancies.
April 21, 2026   Case Laws GST
Failure to consider reply and documents led to remand; fresh adjudication must stay within the show-cause notice.
April 21, 2026   Case Laws GST
Natural justice bars GST registration cancellation where custody prevented reply to notice and participation in personal hearing.
April 21, 2026   Case Laws GST
GST enforcement jurisdiction upheld; classification disputes and Section 74 objections left to statutory appeal.
April 21, 2026   Case Laws Income Tax
Effective service of reassessment notice is mandatory before jurisdiction can be assumed; assessment quashed and remanded.
April 21, 2026   Case Laws Income Tax
Mandatory section 143(2) notice in reassessment proceedings; absence after a return under section 148 renders the reassessment void.
April 21, 2026   Case Laws Income Tax
Speaking order on objections to reopening is mandatory before reassessment; failure renders the notice and reassessment invalid.
April 21, 2026   Case Laws Income Tax
Bright Line Test cannot support AMP transfer pricing adjustment; bonus and tax credit issues were remitted for verification
April 21, 2026   Case Laws Income Tax
Treaty tie-break residency needs fuller factual verification where personal and economic ties point to different jurisdictions.
April 21, 2026   Case Laws Income Tax
Recorded bank credits cannot be taxed as unexplained money where books and documents explain the source; reassessment fails on wrong facts.

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GST

Recovery of GST interest and penalty failed where the...

GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action

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GST June 22, 2026 Case Laws HC
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
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Acts Income Tax
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