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    October 10, 2026   Case Laws GST
    Limitation for Revenue refund appeals begins when the order is issued, barring delayed departmental challenges beyond condonable time.
    October 10, 2026   Notes Income Tax
    Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
    October 10, 2026   Notes GST
    GST seizure retention limits require return of phones and debit cards when no valid extension order exists.
    October 10, 2026   Notes Customs
    Functional integration of dedicated analytical cartridges overrides residual plastics classification, placing specialised coagulation micro-cuvettes w...
    October 10, 2026   Notes GST
    Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.
    October 10, 2026   Notes GST
    Pre-movement e-way bill compliance makes post-interception documents insufficient to cure undocumented goods transport and potential detention.
    October 10, 2026   Notifications DGFT
    Special Notified Zone rules now permit eligible foreign rough-diamond entities to import, sell, auction and re-export diamonds.
    October 10, 2026   Notifications Income Tax
    Penalty waiver applications now require prescribed payment details and an undertaking not to appeal the assessment order.
    October 10, 2026   Notifications SEBI
    Securities-law settlement framework introduces formula-based terms, fast-track routes, confidentiality incentives, and revocation for non-compliance i...
    October 10, 2026   Circulars DGFT
    EU sugar tariff-rate quota allocation sets export conditions, certification and reporting requirements for India's preferential sugar exports.
    October 10, 2026   Circulars Customs
    Sea Arrival Manifest amendments require a pre-existing Cargo Summary Notification and follow different approval paths before and after Entry Inwards.
    October 10, 2026   Circulars Customs
    SCMTR manifest amendments require prescribed SCA or SAA messages, with approval required for post-Sea Entry Inwards changes.
    October 10, 2026   Circulars Customs
    Project import finalisation requires complete closure documents within the special window, or customs recovery and penalty action may follow.
    October 10, 2026   Circulars Customs
    Baryte export controls require licensing for Grade A and Grade B, while declared CDW consignments face gravity testing.
    October 10, 2026   Circulars Customs
    RoDTEP ineligibility for DFIA exports requires repayment of wrongly claimed rebates with interest and may trigger customs recovery proceedings.
    October 10, 2026   Circulars Customs
    Inter-CFS export cargo transfers after Let Export Order may proceed without escort when secured by verified Customs Bottle Seals.
    October 10, 2026   Case Laws GST
    Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
    October 10, 2026   Case Laws GST
    Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
    October 10, 2026   Case Laws GST
    GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
    October 10, 2026   Case Laws GST
    Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.
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October 10, 2026   Case Laws GST
Limitation for Revenue refund appeals begins when the order is issued, barring delayed departmental challenges beyond condonable time.
October 10, 2026   Notes Income Tax
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxation.
October 10, 2026   Notes GST
GST seizure retention limits require return of phones and debit cards when no valid extension order exists.
October 10, 2026   Notes Customs
Functional integration of dedicated analytical cartridges overrides residual plastics classification, placing specialised coagulation micro-cuvettes with analytical apparatus.
October 10, 2026   Notes GST
Speaking appellate orders in GST appeals require findings on material grounds and reasons, preserving meaningful review and procedural fairness.
October 10, 2026   Notes GST
Pre-movement e-way bill compliance makes post-interception documents insufficient to cure undocumented goods transport and potential detention.
October 10, 2026   Notifications DGFT
Special Notified Zone rules now permit eligible foreign rough-diamond entities to import, sell, auction and re-export diamonds.
October 10, 2026   Notifications Income Tax
Penalty waiver applications now require prescribed payment details and an undertaking not to appeal the assessment order.
October 10, 2026   Notifications SEBI
Securities-law settlement framework introduces formula-based terms, fast-track routes, confidentiality incentives, and revocation for non-compliance in regulatory proceedings.
October 10, 2026   Circulars DGFT
EU sugar tariff-rate quota allocation sets export conditions, certification and reporting requirements for India's preferential sugar exports.
October 10, 2026   Circulars Customs
Sea Arrival Manifest amendments require a pre-existing Cargo Summary Notification and follow different approval paths before and after Entry Inwards.
October 10, 2026   Circulars Customs
SCMTR manifest amendments require prescribed SCA or SAA messages, with approval required for post-Sea Entry Inwards changes.
October 10, 2026   Circulars Customs
Project import finalisation requires complete closure documents within the special window, or customs recovery and penalty action may follow.
October 10, 2026   Circulars Customs
Baryte export controls require licensing for Grade A and Grade B, while declared CDW consignments face gravity testing.
October 10, 2026   Circulars Customs
RoDTEP ineligibility for DFIA exports requires repayment of wrongly claimed rebates with interest and may trigger customs recovery proceedings.
October 10, 2026   Circulars Customs
Inter-CFS export cargo transfers after Let Export Order may proceed without escort when secured by verified Customs Bottle Seals.
October 10, 2026   Case Laws GST
Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
October 10, 2026   Case Laws GST
Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
October 10, 2026   Case Laws GST
GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
October 10, 2026   Case Laws GST
Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.

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Home › Highlights › SEBI › 2026 › October, 2026 › This
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SEBI

Former director liability for refunding funds raised through...

Former director liability for investor refunds survives resignation when recovery implements final directions affirmed on appeal.

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SEBI October 10, 2026 Case Laws HC
Former director liability for refunding funds raised through Redeemable Preference Shares continued despite resignation because the director served throughout the financial years in which the company issued the shares and collected investor funds. Final directions required the company and named directors to refund investors, permitted recovery upon non-compliance, and had been affirmed on appeal. Recovery proceedings and remittance of funds from the former director's attached bank accounts were therefore valid, and the writ petition was dismissed.
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