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    July 13, 2026   Case Laws IBC
    Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint
    July 13, 2026   Case Laws FEMA
    Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
    July 13, 2026   Case Laws Money Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case Laws VAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
    July 13, 2026   Case Laws VAT / Sales Tax
    Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
    July 13, 2026   Case Laws Indian Laws
    Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
    July 11, 2026   Notifications SEZ
    Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
    July 11, 2026   Notifications SEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   Circulars SEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   Circulars Customs
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
    July 11, 2026   Circulars Income Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
    July 11, 2026   Circulars IBC
    Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.
    July 11, 2026   Case Laws GST
    Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.
    July 11, 2026   Case Laws GST
    Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
    July 11, 2026   Case Laws GST
    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classification.
    July 11, 2026   Case Laws GST
    Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
    July 11, 2026   Case Laws GST
    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    July 11, 2026   Case Laws GST
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    July 11, 2026   Case Laws GST
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    July 11, 2026   Case Laws GST
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.

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      Central Excise

      Classification of Burnt Lime - Raw lime stone is burnt along...

      Burnt Lime Classification: Board's Circular and HSN Note Confirm CTH 25.05 for Limestone Burnt with Coal.

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      Central ExciseOctober 21, 2015Case LawsAT
      Classification of Burnt Lime - Raw lime stone is burnt along with coal in a vertical shaft kiln. - , in view of the Board s Circular as well as HSN Explanatory Note, the product manufactured by the respondent has to be classified under CTH 25.05 only. - AT
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