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    August 1, 2026   Case LawsCustoms
    Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
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    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
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    July 31, 2026   CircularsCustoms
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    July 31, 2026   Case LawsGST
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    July 31, 2026   Case LawsGST
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    July 31, 2026   Case LawsGST
    Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.
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    August 1, 2026   Case Laws Customs
    Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
    August 1, 2026   Case Laws Customs
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
    August 1, 2026   Case Laws Companies Law
    Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffice.
    August 1, 2026   Case Laws IBC
    TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.
    August 1, 2026   Case Laws IBC
    Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.
    August 1, 2026   Case Laws IBC
    Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
    August 1, 2026   Case Laws Money Laundering
    Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
    July 31, 2026   Notifications Income Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
    July 31, 2026   Circulars Customs
    Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off procedures.
    July 31, 2026   Circulars Customs
    Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing procedures.
    July 31, 2026   Circulars Customs
    Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.
    July 31, 2026   Circulars Customs
    Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.
    July 31, 2026   Circulars SEBI
    Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
    July 31, 2026   Case Laws GST
    Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
    July 31, 2026   Case Laws GST
    GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
    July 31, 2026   Case Laws GST
    Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
    July 31, 2026   Case Laws GST
    Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
    July 31, 2026   Case Laws GST
    Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
    July 31, 2026   Case Laws GST
    Ex parte GST adjudication requires a fair opportunity to reply and be heard before fresh determination proceeds.
    July 31, 2026   Case Laws GST
    Commensurate price reduction is mandatory for input tax credit benefits; free construction work cannot satisfy anti-profiteering obligations.

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      Service Tax

      Levy of service tax on Lease of ropeway installed - appellant...

      Service Tax on Ropeway Lease Challenged; Appellant Not a "Tour Operator" u/s 65(115), Entry 65(105)(n) Inapplicable.

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      Service TaxJanuary 18, 2014Case LawsAT
      Levy of service tax on Lease of ropeway installed - appellant had not acted as “tour operator” within the meaning of Section 65(115) of the Act for which the taxing Entry 65(105)(n) thereof is not attracted - AT
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