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    July 23, 2026   Case Laws Money Laundering
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July 23, 2026   Case Laws Money Laundering
Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.
July 23, 2026   Case Laws Money Laundering
Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
July 23, 2026   Case Laws Money Laundering
Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
July 23, 2026   Case Laws Central Excise
Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee's determination.
July 23, 2026   Case Laws Central Excise
Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
July 23, 2026   Case Laws VAT / Sales Tax
Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
July 22, 2026   Notifications Customs
Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
July 22, 2026   Circulars SEBI
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributors' eligibility temporarily.
July 22, 2026   Circulars SEBI
ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.
July 22, 2026   Case Laws GST
Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.
July 22, 2026   Case Laws Companies Law
Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.
July 22, 2026   Case Laws GST
Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
July 22, 2026   Case Laws GST
Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
July 22, 2026   Case Laws Customs
Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
July 22, 2026   Case Laws Customs
Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
July 22, 2026   Case Laws Customs
Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
July 22, 2026   Case Laws GST
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter.
July 22, 2026   Case Laws GST
Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
July 22, 2026   Case Laws GST
Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
July 22, 2026   Case Laws GST
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.

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Customs

Levy of penalty - The proprietor of the firm had given a Letter...

Penalties on firm owner deemed unwarranted; authority delegated to Manager. Owner potentially unaware of Manager's actions.

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Customs May 5, 2016 Case Laws AT
Levy of penalty - The proprietor of the firm had given a Letter of Authority to the Manager to look after the day-to-day affairs. Therefore the penalties imposed on the proprietor seems to be unwarranted as he may have been kept in dark by the Manager and the same is liable to be set aside. - AT
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Acts Income Tax
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