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    Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.
    Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
    Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
    Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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      Payment of outstanding CGST and SGST interest was permitted in...

      Instalment payment of outstanding GST interest continues until December 2026, subject to automatic withdrawal upon any payment default.

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      GSTJuly 23, 2026Case LawsHC
      Payment of outstanding CGST and SGST interest was permitted in equal monthly instalments until the end of December 2026. The instalment facility automatically ceases upon any default, requiring compliance with the prescribed payment schedule.

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      ActsIncome Tax