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    August 7, 2026   Case Laws Customs
    Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
    August 7, 2026   Case Laws Customs
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
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    August 6, 2026   Circulars DGFT
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    August 6, 2026   Circulars DGFT
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
    Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
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    August 6, 2026   Case Laws GST
    Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.
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August 7, 2026   Case Laws Customs
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spares.
August 7, 2026   Case Laws Customs
Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
August 7, 2026   Case Laws Customs
Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties fail.
August 7, 2026   Case Laws Customs
Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.
August 7, 2026   Case Laws IBC
Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.
August 7, 2026   Case Laws IBC
Committee of Creditors' commercial wisdom governs Interim Resolution Professional replacement unless exceptional circumstances justify tribunal intervention.
August 7, 2026   Case Laws Money Laundering
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental interests.
August 7, 2026   Case Laws Service Tax
Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.
August 7, 2026   Case Laws Indian Laws
Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.
August 6, 2026   Notifications DGFT
Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
August 6, 2026   Notifications DGFT
Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
August 6, 2026   Circulars DGFT
Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obligations on exporters.
August 6, 2026   Circulars DGFT
Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
August 6, 2026   Circulars FEMA
Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
August 6, 2026   Case Laws GST
GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
August 6, 2026   Case Laws GST
GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
August 6, 2026   Case Laws GST
Pre-trial detention in fraudulent input tax credit prosecutions is not punitive; delayed trials may justify conditional bail.
August 6, 2026   Case Laws GST
Anticipatory bail in alleged input tax credit fraud was rejected as custodial interrogation remained necessary during investigation.
August 6, 2026   Case Laws GST
GST proceedings against a deceased proprietor are invalid, but lawful demand recovery may proceed against the legal heir.
August 6, 2026   Case Laws GST
Suppression of material facts undermined coercion claim over GST payments, prompting costs and an explanatory affidavit.

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Central Excise

CENVAT Credit - Since, the assessee is not a service provider...

Manufacturer Ineligible for CENVAT Credit on Vehicle Services and Employee Insurance Tax Claims.

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Central Excise December 22, 2015 Case Laws AT
CENVAT Credit - Since, the assessee is not a service provider and is only a manufacturer, the credit on the services, when they relate to motor vehicles, are not available to them. - they cannot take credit of service tax paid on insurance in respect of their employees - AT
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