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    June 10, 2026   Case Laws GST
    GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
    June 10, 2026   Case Laws GST
    Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
    June 10, 2026   Circulars Customs
    System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling...
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    Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.
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    Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
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    Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
    June 10, 2026   Case Laws Income Tax
    Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.
    June 10, 2026   Case Laws Income Tax
    Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification
    June 10, 2026   Case Laws Income Tax
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    Arm's length pricing of intra-group services under TNMM cannot be set at nil without comparables.
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    June 10, 2026   Case Laws Indian Laws
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    June 10, 2026   Case Laws GST
    Transit remand and written grounds of arrest are mandatory; illegal detention set aside for non-compliance
    June 10, 2026   Case Laws GST
    Natural justice in refund rejection: hurried disposal after a short reply period was quashed and remitted for fresh decision
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June 10, 2026   Case Laws GST
GST registration cannot be used to bypass prior state-wise non-compliance; denial upheld where returns were not filed.
June 10, 2026   Case Laws GST
Bona fide purchaser protection: input tax credit cannot be denied merely because the supplier failed to remit tax.
June 10, 2026   Circulars Customs
System-based e-scheduling for cargo examination streamlines import clearances through ICEGATE with automated notifications and controlled rescheduling.
June 10, 2026   Circulars Customs
Mandatory re-assessment before customs refund claims must be routed through ICEGATE 2.0's Re-assessment cum Refund module.
June 10, 2026   Circulars Income Tax
Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.
June 10, 2026   Circulars FEMA
NOP-INR position relief for swap exposures from FCNR(B), ECB and OFCB, subject to compliance with existing circular requirements.
June 10, 2026   Case Laws GST
Consolidated GST show cause notices across financial years are permissible, with limitation tested year by year.
June 10, 2026   Case Laws GST
Portal service of GST notices upheld, and extended limitation applied for suppression-based short payment assessments.
June 10, 2026   Case Laws GST
Corporate guarantee taxability under GST remitted for fresh assessment after circulars and prior ruling were overlooked.
June 10, 2026   Case Laws GST
Bail on fraudulent input tax credit allegations refused where investigation remained crucial and parity arguments failed.
June 10, 2026   Case Laws GST
Statutory pre-deposit in GST appeals cannot be waived merely because tax was paid during adjudication.
June 10, 2026   Case Laws Income Tax
Monetary threshold for return-filing prosecution defeated continuation of criminal proceedings for non-filing of income tax return.
June 10, 2026   Case Laws Income Tax
Transfer pricing discipline upheld, TNMM accepted; reversal of provisions and TDS/TCS credit issues sent back for verification
June 10, 2026   Case Laws Income Tax
Inflated purchase additions through foreign procurement entity deleted for lack of proof of sham, flow-back or price inflation
June 10, 2026   Case Laws Income Tax
Arm's length pricing of intra-group services under TNMM cannot be set at nil without comparables.
June 10, 2026   Case Laws Customs
Provisional release of seized imported goods granted subject to duty payment, bank guarantee, and independent adjudication.
June 10, 2026   Case Laws Indian Laws
Foreign judgment presumptions yield to arbitration objections and natural justice concerns in interim money recovery disputes
June 10, 2026   Case Laws Indian Laws
Forensic examination of disputed cheque receipt ordered where complainant totally denied execution in dishonour complaint
June 10, 2026   Case Laws GST
Transit remand and written grounds of arrest are mandatory; illegal detention set aside for non-compliance
June 10, 2026   Case Laws GST
Natural justice in refund rejection: hurried disposal after a short reply period was quashed and remitted for fresh decision

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Companies Law

Though the Company Law Board was entitled to decide the validity...

Company Law Board erred by ruling on transfer validity without involving the appellant in the proceedings.

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Companies Law October 3, 2013 Case Laws HC
Though the Company Law Board was entitled to decide the validity of the transfer, despite granting leave to the parties to go to the Civil Court, it should not have decided the same, without impleading the appellant as a party. - HC
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