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    June 2, 2026   Case Laws Customs
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June 2, 2026   Case Laws Customs
Reversal of CENVAT credit before notice preserves higher duty drawback entitlement for exported netted garments.
June 2, 2026   Case Laws Customs
Re-export of seized imported goods allowed subject to bond and bank guarantee, without examining seizure allegations.
June 2, 2026   Case Laws IBC
Material adverse effect and continuing default justified loan recall, Section 7 admission, and fresh limitation from arbitral award.
June 2, 2026   Case Laws IBC
Misrepresentation of foundational facts vitiates personal guarantor insolvency proceedings under the IBC, with liberty to refile.
June 2, 2026   Case Laws IBC
Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional upheld.
June 2, 2026   Case Laws IBC
Res judicata bars reopening of claims after resolution plan approval, and unconditional plan implementation must proceed without added contingencies.
June 2, 2026   Case Laws IBC
Bona fide participation in e-auction and value maximization justified setting aside exclusion and ordering a fresh auction.
June 2, 2026   Case Laws IBC
E-filing limitation under IBC counts from the filing date itself, even after office hours, and delay was condoned.
June 2, 2026   Case Laws IBC
Operational debt dispute bars summary insolvency relief where freight liability remains contested on contemporaneous records and payment evidence.
June 2, 2026   Case Laws Money Laundering
PMLA bail and Article 21 balance led to release after prolonged custody and no realistic early trial.
June 2, 2026   Case Laws Service Tax
Residential complex service does not cover separately contracted villas with common amenities and gated layout features.
June 1, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 30 May 2026.
June 1, 2026   Circulars DGFT
Electronic preferential Certificates of Origin for India-Oman CEPA move to Trade Connect with digital verification and authorised agency issuance.
June 1, 2026   Circulars SEBI
Modified nomination norms ease demat and mutual fund account opening, with mandatory nomination for single accounts unless opted out.
June 1, 2026   Circulars Customs
Part delivery and short-landing procedures are consolidated, with ICES recording, IGM amendment, and final clearance controls.
June 1, 2026   Case Laws GST
Detention of goods in transit quashed where required transport documents were available and detention lacked legal basis.
June 1, 2026   Case Laws GST
Substantial compliance with bid payment condition defeats cancellation where third-party deposit was received and undisputed.
June 1, 2026   Case Laws GST
General penalty cannot be levied where GST late fee already applies; High Court upheld the late fee and struck the residual penalty.
June 1, 2026   Case Laws GST
Essential character test places brake hoses under vulcanised rubber heading despite automotive use and fittings.
June 1, 2026   Case Laws Income Tax
Limitation for reassessment notice: adjournment time under section 148A(b) excluded, and deemed reply date upheld.

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VAT and Sales Tax

Levy of VAT - transfer of goods or not - integration process of...

ERP Software Integration Not Subject to VAT as No Goods Transfer Occurs, Rules Court.

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VAT and Sales Tax November 7, 2015 Case Laws HC
Levy of VAT - transfer of goods or not - integration process of the developed ERP software is undertaken by the assessee by deputing ERP implementation team to render ERP implementation service - no portion of the consideration received could be attributed to sale of the software - HC
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Acts Income Tax
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