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August 14, 2026   Case Laws Customs
Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
August 14, 2026   Case Laws Customs
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.
August 14, 2026   Case Laws Customs
Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
August 14, 2026   Case Laws SEBI
Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
August 14, 2026   Case Laws IBC
GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
August 14, 2026   Case Laws IBC
Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
August 14, 2026   Case Laws IBC
Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
August 14, 2026   Case Laws Money Laundering
Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.
August 13, 2026   Circulars SEBI
Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.
August 13, 2026   Circulars GST - States
GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.
August 13, 2026   Circulars DGFT
NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.
August 13, 2026   Case Laws GST
GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.
August 13, 2026   Case Laws GST
GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.
August 13, 2026   Case Laws GST
Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.
August 13, 2026   Case Laws GST
Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
August 13, 2026   Case Laws GST
Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
August 13, 2026   Case Laws GST
Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
August 13, 2026   Case Laws GST
Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
August 13, 2026   Case Laws GST
Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
August 13, 2026   Case Laws GST
Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.

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Income Tax

Capital Asset u/a 2(14) - agriculture land or not - If any...

Assessing Officer Fails to Verify Agricultural Land Status u/s 2(14) of Income Tax Act; Classification Unresolved.

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Income Tax February 19, 2014 Case Laws AT
Capital Asset u/a 2(14) - agriculture land or not - If any suspicion crept into the mind of the Assessing Officer, nothing prevented him to get the report from Sarpanch, neibours of the impugned land or the revenue Patwari but that was not done by him - AT
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Acts Income Tax
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