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    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
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      Law of Competition

      The Competition Commission of India (Commitment) Amendment...

      Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.

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      Law of CompetitionAugust 20, 2026Notifications
      The Competition Commission of India (Commitment) Amendment Regulations, 2026 extend the period for submitting commitment applications and the period for submitting preliminary observations. They also extend the overall period for concluding commitment proceedings, excluding time taken by an applicant or other party to provide information, clarifications or responses. If proceedings are not concluded within the adjusted period, the underlying inquiry resumes. Defective commitment applications must be returned for correction and refiled within the prescribed period; the original fee is adjusted on refiling, while failure to cure defects renders the application invalid. The amendments also update cross-references to the CCI (General) Regulations, 2024 and take effect upon Official Gazette publication.

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      ActsIncome Tax