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    August 6, 2026   Case LawsIndian Laws
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
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    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
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    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
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    Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
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    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    August 5, 2026   Case LawsGST
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    August 5, 2026   Case LawsIncome Tax
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    August 5, 2026   Case LawsIncome Tax
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
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    August 6, 2026   Case Laws Indian Laws
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
    August 5, 2026   Notifications Central Excise
    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    August 5, 2026   Notifications Central Excise
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
    August 5, 2026   Notifications Central Excise
    Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
    August 5, 2026   Circulars GST
    Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination across CGST Zones.
    August 5, 2026   Circulars Customs
    Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.
    August 5, 2026   Circulars SEBI
    PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.
    August 5, 2026   Circulars Customs
    Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxation available.
    August 5, 2026   Case Laws GST
    Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.
    August 5, 2026   Case Laws GST
    Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
    August 5, 2026   Case Laws GST
    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
    August 5, 2026   Case Laws GST
    Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.
    August 5, 2026   Case Laws GST
    GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
    August 5, 2026   Case Laws GST
    Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
    August 5, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
    August 5, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    August 5, 2026   Case Laws GST
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    August 5, 2026   Case Laws Income Tax
    Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.
    August 5, 2026   Case Laws Income Tax
    Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
    August 5, 2026   Case Laws Income Tax
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.

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      Home› Highlights › Companies Law › 2016 › December, 2016 › This
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      Companies Law

      Winding up petition - inability to pay debts - The disputes to...

      Court Orders Winding Up of Company Over Unpaid Debts; Debt Disputes Viewed as Unsubstantial Afterthoughts.

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      Companies LawDecember 14, 2016Case LawsHC
      Winding up petition - inability to pay debts - The disputes to the debt due as raised in the reply to the winding up petition are a mere after thought and without substance - the respondent company directed to be wound - HC
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