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    September 10, 2026   Circulars Customs
    Brand Rate of Drawback processing requires risk-based verification, checklist scrutiny, and Commissioner approval for final rate determination.
    September 10, 2026   Circulars Customs
    Section 49 storage facilitation requires early importer notice, expedited decisions, and verified detention or demurrage waiver certificates.
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    September 10, 2026   Circulars DGFT
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    Voluntary GST Payments During Investigation Require Statutory Formalities, Supporting Refund Where Coercion or Procedural Defects Exist
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    Blocked electronic credit cannot fund appellate pre-deposit until Rule 86A restrictions are lifted through a reasoned unblocking process.
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    September 10, 2026   Case Laws GST
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    September 10, 2026   Case Laws GST
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    September 10, 2026   Case Laws GST
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    September 10, 2026   Case Laws Customs
    Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
    September 10, 2026   Case Laws GST
    Anti-profiteering in regulated housing excluded price-capped LIG/MIG units, while HIG buyers received individual ITC benefits, interest and penalty.
    September 10, 2026   Case Laws Income Tax
    Condonation for revised returns may prevent double taxation when reporting-statement revisions cause genuine taxpayer hardship.
    September 10, 2026   Case Laws Income Tax
    Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
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September 10, 2026   Circulars Customs
Brand Rate of Drawback processing requires risk-based verification, checklist scrutiny, and Commissioner approval for final rate determination.
September 10, 2026   Circulars Customs
Section 49 storage facilitation requires early importer notice, expedited decisions, and verified detention or demurrage waiver certificates.
September 10, 2026   Circulars Customs
Import container scanning exclusions remove routine screening for empty imports and international transshipment cargo unless intelligence prompts examination.
September 10, 2026   Circulars Customs
Partial Customs Area de-notification confines CFS custodianship and cargo service approval to the retained operational premises.
September 10, 2026   Circulars FEMA
Withdrawal of obsolete FEMA circulars streamlines rules on external commercial borrowings, non-resident bond investments, and money transfer sub-agents.
September 10, 2026   Circulars DGFT
Standard Input Output Norm suspension proposed for unused norms, with stakeholders invited to substantiate continued scheme utilisation.
September 10, 2026   Case Laws GST
Section 61 return scrutiny is not mandatory before fraud-based input tax credit proceedings, leaving factual invoice disputes for adjudication.
September 10, 2026   Case Laws GST
Regular bail in GST evasion prosecution followed completed investigation, documentary evidence, low interference risk, and anticipated trial delay.
September 10, 2026   Case Laws GST
Voluntary GST Payments During Investigation Require Statutory Formalities, Supporting Refund Where Coercion or Procedural Defects Exist
September 10, 2026   Case Laws GST
Blocked electronic credit cannot fund appellate pre-deposit until Rule 86A restrictions are lifted through a reasoned unblocking process.
September 10, 2026   Case Laws GST
Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.
September 10, 2026   Case Laws GST
Input Service Distributor credit supports SEZ units' integrated tax refund where exported services are zero-rated.
September 10, 2026   Case Laws GST
Input tax credit eligibility requires prior adjudication; vague notices and new appellate grounds cannot defeat inverted-duty refunds.
September 10, 2026   Case Laws GST
Monetary thresholds for departmental appeals require interest-only GST disputes to be measured by disputed interest, not broader tax amounts.
September 10, 2026   Case Laws GST
Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally.
September 10, 2026   Case Laws GST
Statutory Bar on GST Appellate Remand Requires Independent Verification and a Reasoned Fresh Decision on Merits
September 10, 2026   Case Laws Customs
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules.
September 10, 2026   Case Laws GST
Anti-profiteering in regulated housing excluded price-capped LIG/MIG units, while HIG buyers received individual ITC benefits, interest and penalty.
September 10, 2026   Case Laws Income Tax
Condonation for revised returns may prevent double taxation when reporting-statement revisions cause genuine taxpayer hardship.
September 10, 2026   Case Laws Income Tax
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liability.

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Home › Highlights › Money Laundering › 2026 › September, 2026 › This
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Money Laundering

Prior release of frozen property for failure to file a...

Equivalent-value attachment survives prior release and environmental compensation where deposits may represent proceeds from alleged illegal mining activities.

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Money Laundering September 11, 2026 Case Laws AT
Prior release of frozen property for failure to file a prosecution complaint within the prescribed period does not decide the merits or bar a subsequent attachment. Orders quashing predicate-offence and money-laundering proceedings for particular individuals do not prevent continuation of proceedings against a firm or adjudication of attachments concerning other individuals. Compensation paid for environmental-clearance and forest-law violations neither compounds money-laundering offences nor offsets proceeds of crime from alleged illegal mining. Bank deposits representing available proceeds of crime, or their equivalent value, remain attached pending finality of the PMLA trial.
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