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    July 16, 2026   Case Laws IBC
    Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
    July 16, 2026   Case Laws Money Laundering
    Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
    July 16, 2026   Case Laws Money Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
    July 16, 2026   Case Laws Service Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...
    July 16, 2026   Case Laws Service Tax
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    July 16, 2026   Case Laws Wealth-tax
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
    July 15, 2026   Notifications SEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   Notifications SEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   Notifications DGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   Notifications Income Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
    July 15, 2026   Notifications Income Tax
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
    July 15, 2026   Circulars DGFT
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    July 15, 2026   Circulars DGFT
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    July 15, 2026   Circulars DGFT
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
    July 15, 2026   Circulars DGFT
    Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
    July 15, 2026   Circulars Customs
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
    July 15, 2026   Case Laws GST
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    July 15, 2026   Case Laws GST
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    July 15, 2026   Case Laws GST
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
    July 15, 2026   Case Laws GST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
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July 16, 2026   Case Laws IBC
Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
July 16, 2026   Case Laws Money Laundering
Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
July 16, 2026   Case Laws Money Laundering
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitation.
July 16, 2026   Case Laws Service Tax
Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidance.
July 16, 2026   Case Laws Service Tax
Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
July 16, 2026   Case Laws Wealth-tax
Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
July 15, 2026   Notifications SEBI
Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
July 15, 2026   Notifications SEBI
Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
July 15, 2026   Notifications DGFT
Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
July 15, 2026   Notifications Income Tax
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.
July 15, 2026   Notifications Income Tax
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
July 15, 2026   Circulars DGFT
Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
July 15, 2026   Circulars DGFT
Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
July 15, 2026   Circulars DGFT
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional campaigns.
July 15, 2026   Circulars DGFT
Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
July 15, 2026   Circulars Customs
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearance.
July 15, 2026   Case Laws GST
Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
July 15, 2026   Case Laws GST
Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
July 15, 2026   Case Laws GST
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceedings
July 15, 2026   Case Laws GST
Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.

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Customs

APM Terminals India Pvt. Ltd. is appointed under Section 45(1)...

Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.

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Customs August 22, 2026 Circulars
APM Terminals India Pvt. Ltd. is appointed under Section 45(1) of the Customs Act, 1962 as custodian of imported goods landed at Kamarajar Port and received at its container freight station, until clearance for home consumption, warehousing or transhipment. It is also appointed custodian of export cargo brought into its premises until export from that port. The custodian must comply with Section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations and instructions. The appointment takes effect from 3 August 2026.
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