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    July 17, 2026   Case Laws IBC
    Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
    July 17, 2026   Case Laws Money Laundering
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    Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
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    July 16, 2026   Case Laws Income Tax
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    July 16, 2026   Case Laws Income Tax
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    July 16, 2026   Case Laws Income Tax
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July 17, 2026   Case Laws IBC
Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
July 17, 2026   Case Laws Money Laundering
Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
July 17, 2026   Case Laws Money Laundering
Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
July 17, 2026   Case Laws Service Tax
Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
July 17, 2026   Case Laws Service Tax
Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
July 17, 2026   Case Laws VAT / Sales Tax
Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.
July 17, 2026   Case Laws Indian Laws
Statutory demand notice must exclude stale or prematurely presented cheques and require valid service for cheque dishonour prosecution.
July 16, 2026   Case Laws GST
Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.
July 16, 2026   Case Laws GST
GST adjudication order issuance within limitation remains valid despite later portal upload, which concerns service and enforceability.
July 16, 2026   Case Laws GST
Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.
July 16, 2026   Case Laws GST
Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.
July 16, 2026   Case Laws GST
Duplicative GST adjudication for the same issues and assessment period invalidates subsequent State GST assessment and rectification orders.
July 16, 2026   Case Laws GST
Statutory GST liability overrides works-contract reimbursement disputes, limiting contractual claims and barring non-statutory return or waiver relief.
July 16, 2026   Case Laws GST
E-way bill compliance applies to machinery returned for testing under delivery challans, despite no taxable supply arising.
July 16, 2026   Case Laws GST
Excess input tax credit beyond reflected supplier data attracts extended-period assessment, interest and penalty; turnover mismatch requires documentary support.
July 16, 2026   Case Laws GST
Arrest authorisation under GST law is required before anticipatory bail can be considered, with limited interim protection available.
July 16, 2026   Case Laws GST
Condonation beyond the statutory appeal-delay cap under GST awaits consideration after analogous appeals are placed before the Tribunal.
July 16, 2026   Case Laws Income Tax
Effective hearing in faceless reassessment requires notices to reach the assessee, prompting remand for fresh assessment proceedings.
July 16, 2026   Case Laws Income Tax
Wilful tax-payment evasion requires evidence beyond delayed payment; financial constraints and later payment negate prosecution.
July 16, 2026   Case Laws Income Tax
Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limits.

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Companies Law

Winding up petition - petition for re-call of order - admission...

Attempt to Recall Winding Up Petition's Admission Denied; Rearguing or Reopening Not Allowed Under Company Law.

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Companies Law February 20, 2014 Case Laws HC
Winding up petition - petition for re-call of order - admission of the winding up petition, is sought to be reargued or reopened. This is not permissible. - HC
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Acts Income Tax
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