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    July 23, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   Notifications Customs
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   Circulars SEBI
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributors' eligibility temporarily.
    July 22, 2026   Circulars SEBI
    ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.
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    July 22, 2026   Case Laws GST
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    July 22, 2026   Case Laws GST
    Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
    July 22, 2026   Case Laws Customs
    Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
    July 22, 2026   Case Laws Customs
    Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
    July 22, 2026   Case Laws Customs
    Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
    July 22, 2026   Case Laws GST
    Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter.
    July 22, 2026   Case Laws GST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case Laws GST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case Laws GST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.
    July 22, 2026   Case Laws Income Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
    July 22, 2026   Case Laws Income Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case Laws Income Tax
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    July 22, 2026   Case Laws Income Tax
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    July 22, 2026   Case Laws Income Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed income.

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      Customs

      Assessment of Provisional Duty - CIF value of Areca Nuts -...

      Court to Decide if Areca Nuts Duty Follows DGFT May 2013 or Customs August 2013 Notification for Provisional Assessment.

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      CustomsSeptember 27, 2013Case LawsHC
      Assessment of Provisional Duty - CIF value of Areca Nuts - Whether the provisional duty was to be assessed on the basis of the tariff value fixed in by the DGFT Notification dated 13th May, 2013 or on the basis of the Customs Notification dated 29th August, 2013 - HC
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