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    August 26, 2026   Case Laws Customs
    Drawback recovery requires proof of receipt, while post-export goods escape confiscation and unsupported false-document penalties fail.
    August 26, 2026   Case Laws Customs
    Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
    August 26, 2026   Case Laws Customs
    Residual customs penalties require an established contravention; unproven re-export breach led to penalty cancellation and charge waiver.
    August 26, 2026   Case Laws Customs
    Re-exported misdeclared imports attract reduced redemption fine and penalty where e-waste classification lacks conclusive supporting technical evidenc...
    August 26, 2026   Case Laws Customs
    Electronic-record authentication requirements defeated the undervaluation claim, resulting in cancellation of reassessed value, duties, confiscation, ...
    August 26, 2026   Case Laws IBC
    Minimum default threshold governs insolvency admission where pre-admission repayments reduce outstanding debt below the required threshold.
    August 26, 2026   Case Laws IBC
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    August 26, 2026   Case Laws IBC
    CIRP moratorium breaches require remittance of transferred debtor funds where public notice establishes deemed knowledge and no trust is proved.
    August 26, 2026   Case Laws IBC
    Pre-liquidation asset sales may continue in liquidation when properly adopted, while employee dues remain governed by the statutory waterfall.
    August 26, 2026   Case Laws IBC
    Personal guarantor insolvency limitation starts on guarantee invocation; unilateral settlement proposals cannot extend the guarantor's filing period.
    August 26, 2026   Case Laws Money Laundering
    Proceeds-of-crime proof is required before continued PMLA freezing; general bribery allegations and investigative necessity are insufficient.
    August 25, 2026   Case Laws Customs
    Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
    August 25, 2026   Notifications DGFT
    Wheat export policy shifts from prohibited to free, permitting immediate exports of specified durum wheat and wheat products.
    August 25, 2026   Notifications DGFT
    Wheat flour exports move to a free policy, permitting export of atta, maida, semolina and related products immediately.
    August 25, 2026   Case Laws GST
    GST/TDS non-deposit must follow the statutory GST framework; later substantive penal provisions cannot apply retrospectively to earlier defaults.
    August 25, 2026   Case Laws GST
    Extended GST limitation requires specific fraud or suppression allegations in the show-cause notice; bare assertions invalidate proceedings.
    August 25, 2026   Case Laws GST
    Assignment of long-term leasehold rights transfers benefits of immovable property and falls outside taxable GST supply.
    August 25, 2026   Case Laws GST
    Assignment of long-term leasehold rights transfers immovable-property benefits and remains outside GST supply for third-party assignees.
    August 25, 2026   Case Laws GST
    Inter-Commissionerate transfer for Executive Assistants fails where separate cadres lack rules permitting absorption into another Commissionerate.
    August 25, 2026   Case Laws GST
    Mandatory e-way bill generation before movement makes subsequent production ineffective against tax-evasion penalties for intercepted taxable goods.
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August 26, 2026   Case Laws Customs
Drawback recovery requires proof of receipt, while post-export goods escape confiscation and unsupported false-document penalties fail.
August 26, 2026   Case Laws Customs
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and mandatory evasion penalties.
August 26, 2026   Case Laws Customs
Residual customs penalties require an established contravention; unproven re-export breach led to penalty cancellation and charge waiver.
August 26, 2026   Case Laws Customs
Re-exported misdeclared imports attract reduced redemption fine and penalty where e-waste classification lacks conclusive supporting technical evidence.
August 26, 2026   Case Laws Customs
Electronic-record authentication requirements defeated the undervaluation claim, resulting in cancellation of reassessed value, duties, confiscation, fines and penalties.
August 26, 2026   Case Laws IBC
Minimum default threshold governs insolvency admission where pre-admission repayments reduce outstanding debt below the required threshold.
August 26, 2026   Case Laws IBC
Judicially fixed interest prevails where contractual default interest would turn insolvency proceedings into debt recovery.
August 26, 2026   Case Laws IBC
CIRP moratorium breaches require remittance of transferred debtor funds where public notice establishes deemed knowledge and no trust is proved.
August 26, 2026   Case Laws IBC
Pre-liquidation asset sales may continue in liquidation when properly adopted, while employee dues remain governed by the statutory waterfall.
August 26, 2026   Case Laws IBC
Personal guarantor insolvency limitation starts on guarantee invocation; unilateral settlement proposals cannot extend the guarantor's filing period.
August 26, 2026   Case Laws Money Laundering
Proceeds-of-crime proof is required before continued PMLA freezing; general bribery allegations and investigative necessity are insufficient.
August 25, 2026   Case Laws Customs
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an invalidated circular.
August 25, 2026   Notifications DGFT
Wheat export policy shifts from prohibited to free, permitting immediate exports of specified durum wheat and wheat products.
August 25, 2026   Notifications DGFT
Wheat flour exports move to a free policy, permitting export of atta, maida, semolina and related products immediately.
August 25, 2026   Case Laws GST
GST/TDS non-deposit must follow the statutory GST framework; later substantive penal provisions cannot apply retrospectively to earlier defaults.
August 25, 2026   Case Laws GST
Extended GST limitation requires specific fraud or suppression allegations in the show-cause notice; bare assertions invalidate proceedings.
August 25, 2026   Case Laws GST
Assignment of long-term leasehold rights transfers benefits of immovable property and falls outside taxable GST supply.
August 25, 2026   Case Laws GST
Assignment of long-term leasehold rights transfers immovable-property benefits and remains outside GST supply for third-party assignees.
August 25, 2026   Case Laws GST
Inter-Commissionerate transfer for Executive Assistants fails where separate cadres lack rules permitting absorption into another Commissionerate.
August 25, 2026   Case Laws GST
Mandatory e-way bill generation before movement makes subsequent production ineffective against tax-evasion penalties for intercepted taxable goods.

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Central Excise

Whether windmill doors and electrical boxes are components...

Windmill Doors and Electrical Boxes Ruled as Parts of Wind-Operated Electricity Generators; Tower Inclusion Sets Precedent.

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Central Excise September 24, 2015 Case Laws SC
Whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators - since the tower is held as part of the generator, door thereof has to be necessarily a part of the generator - SC
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Acts Income Tax
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