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    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 i...
    May 12, 2026   Case Laws Indian Laws
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    May 11, 2026   Case Laws GST
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    May 11, 2026   Case Laws GST
    Jurisdictional defect in assessment where the same officers issued audit observations and later passed the ex parte orders.
    May 11, 2026   Case Laws GST
    Ex parte tax adjudication quashed for lack of hearing and non-speaking order; matter remitted for fresh adjudication.
    May 11, 2026   Case Laws GST
    Strict construction of penalty provisions bars penalty for lower-rate sales tax payment without any turnover mismatch.
    May 11, 2026   Case Laws GST
    Parallel GST proceedings barred only for the same distinct infraction; assessment quashed for failure to examine overlap.
    May 11, 2026   Case Laws Income Tax
    Substantive compliance for section 115BAA allowed; procedural delay in filing Form No. 10-IC could not defeat the concessional regime.
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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.
May 11, 2026   Case Laws GST
Ex parte tax adjudication quashed for lack of hearing and non-speaking order; matter remitted for fresh adjudication.
May 11, 2026   Case Laws GST
Strict construction of penalty provisions bars penalty for lower-rate sales tax payment without any turnover mismatch.
May 11, 2026   Case Laws GST
Parallel GST proceedings barred only for the same distinct infraction; assessment quashed for failure to examine overlap.
May 11, 2026   Case Laws Income Tax
Substantive compliance for section 115BAA allowed; procedural delay in filing Form No. 10-IC could not defeat the concessional regime.

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Companies Law

Jurisdiction of SEBI under SEBI Act, 1992 in relation to Global...

Supreme Court Affirms SEBI's Authority Over Global Depository Receipts Issued Abroad Under SEBI Act, 1992.

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Companies Law July 9, 2015 Case Laws SC
Jurisdiction of SEBI under SEBI Act, 1992 in relation to Global Depository Receipts (GDRs) issued outside India - the exercise of jurisdiction by SEBI against the respondents, having regard to the nature of allegations, listed out in paragraph 74 is well founded - SC
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