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    September 29, 2026   Case Laws Central Excise
    Maximum packing speed determines capacity-based duty when a modified pan masala machine enters the higher machine-speed category.
    September 29, 2026   Case Laws Indian Laws
    Statutory appellate jurisdiction cannot be remitted to an Arbitral Tribunal; parties may instead seek independent interim measures.
    September 29, 2026   Case Laws Indian Laws
    Agricultural produce classification excludes manufactured rice bran products, invalidating market-fee treatment while core market-law amendments remai...
    September 29, 2026   Case Laws Indian Laws
    Revisional Review of Concurrent Cheque Dishonour Convictions Is Limited Absent Perversity, Illegality or Miscarriage of Justice
    September 28, 2026   Circulars IBC
    Delayed liquidation form filings attract monthly fees and GST when submitted after the applicable due date.
    September 28, 2026   Circulars Customs
    Preferential tariff origin claims under India-UK CETA proceed on valid Origin Declarations, without mandatory Form-I submissions.
    September 28, 2026   Circulars Customs
    Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
    September 28, 2026   Circulars Customs
    DPD container clearance period excludes Sundays and customs-port holidays, extending effective clearance time before CFS transfer.
    September 28, 2026   Circulars Customs
    Risk-based vessel boarding links customs inspections to advance profiling while preserving declaration and onboard-store accountability.
    September 28, 2026   Circulars Customs
    Inter-CFS LCL export cargo movement permitted subject to post-LEO sealing, supervised consolidation, custody safeguards, and shipment controls.
    September 28, 2026   Circulars Customs
    Mandatory customs sampling for AQCS-referred imports blocks Bill of Entry clearance until samples are drawn and dispatched.
    September 28, 2026   Circulars FEMA
    GOI-supported Line of Credit enables eligible Indian exports for Maldives projects subject to domestic sourcing and export conditions.
    September 28, 2026   Case Laws GST
    Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
    September 28, 2026   Case Laws GST
    Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
    September 28, 2026   Case Laws GST
    Post-death GST liability remains recoverable from estate assets, while retained investigation deposits require a lawful basis and hearing.
    September 28, 2026   Case Laws GST
    GST registration cancellation requires a fair opportunity to produce evidence; unrelated input tax credit demands require separate notice.
    September 28, 2026   Case Laws GST
    Overlapping GST proceedings bar consolidated demands for periods already covered by State tax action and require fresh determination.
    September 28, 2026   Case Laws GST
    Effective service of rectification notices is essential before rejecting inverted-duty GST refunds, requiring fresh hearing on remand.
    September 28, 2026   Case Laws GST
    Erroneous refund recovery permits statutory interest on excess inverted-duty ITC refunds despite unchallenged sanction orders and principal repayment.
    September 28, 2026   Case Laws Income Tax
    Section 132B release requires timely disclosure of seized cash's nature and source; established ownership alone does not compel release.
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September 29, 2026   Case Laws Central Excise
Maximum packing speed determines capacity-based duty when a modified pan masala machine enters the higher machine-speed category.
September 29, 2026   Case Laws Indian Laws
Statutory appellate jurisdiction cannot be remitted to an Arbitral Tribunal; parties may instead seek independent interim measures.
September 29, 2026   Case Laws Indian Laws
Agricultural produce classification excludes manufactured rice bran products, invalidating market-fee treatment while core market-law amendments remain valid.
September 29, 2026   Case Laws Indian Laws
Revisional Review of Concurrent Cheque Dishonour Convictions Is Limited Absent Perversity, Illegality or Miscarriage of Justice
September 28, 2026   Circulars IBC
Delayed liquidation form filings attract monthly fees and GST when submitted after the applicable due date.
September 28, 2026   Circulars Customs
Preferential tariff origin claims under India-UK CETA proceed on valid Origin Declarations, without mandatory Form-I submissions.
September 28, 2026   Circulars Customs
Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles incentive scheme.
September 28, 2026   Circulars Customs
DPD container clearance period excludes Sundays and customs-port holidays, extending effective clearance time before CFS transfer.
September 28, 2026   Circulars Customs
Risk-based vessel boarding links customs inspections to advance profiling while preserving declaration and onboard-store accountability.
September 28, 2026   Circulars Customs
Inter-CFS LCL export cargo movement permitted subject to post-LEO sealing, supervised consolidation, custody safeguards, and shipment controls.
September 28, 2026   Circulars Customs
Mandatory customs sampling for AQCS-referred imports blocks Bill of Entry clearance until samples are drawn and dispatched.
September 28, 2026   Circulars FEMA
GOI-supported Line of Credit enables eligible Indian exports for Maldives projects subject to domestic sourcing and export conditions.
September 28, 2026   Case Laws GST
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceedings.
September 28, 2026   Case Laws GST
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedings.
September 28, 2026   Case Laws GST
Post-death GST liability remains recoverable from estate assets, while retained investigation deposits require a lawful basis and hearing.
September 28, 2026   Case Laws GST
GST registration cancellation requires a fair opportunity to produce evidence; unrelated input tax credit demands require separate notice.
September 28, 2026   Case Laws GST
Overlapping GST proceedings bar consolidated demands for periods already covered by State tax action and require fresh determination.
September 28, 2026   Case Laws GST
Effective service of rectification notices is essential before rejecting inverted-duty GST refunds, requiring fresh hearing on remand.
September 28, 2026   Case Laws GST
Erroneous refund recovery permits statutory interest on excess inverted-duty ITC refunds despite unchallenged sanction orders and principal repayment.
September 28, 2026   Case Laws Income Tax
Section 132B release requires timely disclosure of seized cash's nature and source; established ownership alone does not compel release.

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Home › Highlights › Income Tax › 2026 › September, 2026 › This
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Income Tax

Rule 68B's amended recovery period applies only where the...

Rule 68B limitation preserves timely tax recovery while validating firm-property auction notice, valuation, and bidder payment funding.

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Income Tax September 12, 2026 Case Laws HC
Rule 68B's amended recovery period applies only where the original limitation period remained alive when the amendment took effect; recovery for 2007-08 and 2008-09 was therefore barred, while proceedings for 2009-10 to 2011-12 remained timely. Service on the defaulting firm sufficed for sale of its assets, particularly where partners received copies and participated; individual notice is required where recovery targets a partner's personal assets. Auction valuation was not defective because sale prices exceeded guideline and partner-declared market values, and revised reserve prices alone showed no undervaluation. Third-party funding of demand drafts did not invalidate compliant auction payments. The recovery auction was confirmed and the sale certificate was to issue to the purchaser.
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Acts Income Tax
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