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May 12, 2026   Case Laws IBC
Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.
May 12, 2026   Case Laws Money Laundering
Money-laundering prima facie case upheld as Section 50 statements and seized records supported charge framing and trial.
May 12, 2026   Case Laws Money Laundering
PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused.
May 12, 2026   Case Laws Money Laundering
PMLA attachment can reach non-accused persons where NBFC-fintech lending structures generate proceeds of crime.
May 12, 2026   Case Laws Money Laundering
Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe.
May 12, 2026   Case Laws Service Tax
Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded interest.
May 12, 2026   Case Laws Indian Laws
Arbitral award set aside for no evidence and failure to consider a material defence, while limitation objection failed.
May 12, 2026   Case Laws Indian Laws
Provisional liquidator appointment can defeat Section 138 liability where the director no longer controls the company's bank account.
May 12, 2026   Case Laws Indian Laws
Presumption under the Negotiable Instruments Act upheld, but suo motu enhancement of default sentence in appeal was set aside.
May 11, 2026   Circulars DGFT
Pre-Shipment Inspection Agency enlistment and instrument updates under FTP 2023 take immediate effect
May 11, 2026   Circulars SEBI
Price data sharing norms tightened for education, with a 30-day lag and a one-day carve-out for NISM simulation use.
May 11, 2026   Circulars Customs
Safeguard duty exemption codes for steel flat products enabled through Bill of Entry declarations and electronic filing support.
May 11, 2026   Circulars SEBI
IRRA platform discontinued as enhanced broker continuity measures and contingency trading facilities made it redundant.
May 11, 2026   Circulars FEMA
Foreign exchange authorisation framework rationalised with new compliance rules for authorised persons under FEMA.
May 11, 2026   Case Laws GST
Export of services confirmed for university consultancy work; incidental student support did not make the supplier an intermediary.
May 11, 2026   Case Laws GST
Proceedings against a non-existent amalgamated company are void; section 87 cannot validate post-merger GST action.
May 11, 2026   Case Laws GST
Natural justice in revocation of registration proceedings requires a fair chance to reply before a fresh order is made.
May 11, 2026   Case Laws GST
Unsigned assessment orders are invalid; writ delay may be excused for patent defects, with remand after hearing.
May 11, 2026   Case Laws GST
Parallel GST proceedings on the same subject matter must be coordinated to avoid multiple adjudicatory processes.
May 11, 2026   Case Laws GST
Jurisdictional defect in assessment where the same officers issued audit observations and later passed the ex parte orders.

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Service Tax

Manufacturing activity or Job work - Whether appellant shall be...

Appellant Not Liable for Service Tax: Job Work, Not Manpower Services, Confirms Tribunal Decision.

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Service Tax December 16, 2013 Case Laws AT
Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted as job worker - AT
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Acts Income Tax
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