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    November 6, 2026   Notifications Companies Law
    Equity instrument listings in permissible jurisdictions cover convertible debentures and preference shares, with conditional eligibility for negative-...
    November 6, 2026   Notifications Income Tax
    Dividend withholding exemption for aircraft leasing units in IFSCs requires a payee declaration and reporting of payments.
    November 6, 2026   Circulars SEBI
    Mutual fund cash-market settlement permits scheme-level netting of outright transaction funds while retaining gross securities settlement requirements...
    November 6, 2026   Circulars SEBI
    Currency derivatives limits cap foreign investor short positions and require underlying securities for larger long positions.
    November 6, 2026   Circulars Customs
    Customs area designation restricts jetty loading to dry fly ash exports to Bangladesh through the riverine protocol route.
    November 6, 2026   Circulars Customs
    Sea cargo manifest amendments must use standard messages as supplementary import and export manifest filings are permanently discontinued
    November 6, 2026   Circulars Customs
    Disruption-affected transshipment containers require customs permission, intact seals and timely onward movement through designated freight stations.
    November 6, 2026   Circulars Customs
    Customs clearance procedures adopt a common model, with departures for specific local requirements including infrastructure or geography.
    November 6, 2026   Circulars Customs
    ATA Carnet procedures dispense with separate bills of entry and shipping bills while requiring examination, tracking and timely re-export.
    November 6, 2026   Case Laws GST
    GST sanction objections cannot invalidate an entire FIR also alleging BNS offences at the preliminary stage
    November 6, 2026   Case Laws GST
    GST appeal delays may be condoned in writ jurisdiction to restore appellate review of unadjudicated tax computation.
    November 6, 2026   Case Laws GST
    GST notice service and hearing rights require alternative delivery where portal service fails in input tax credit proceedings.
    November 6, 2026   Case Laws GST
    Transitional input tax credit cannot be denied for an incorrect Form TRAN-1 provision or column when eligibility is undisputed.
    November 6, 2026   Case Laws GST
    Concessional GST on works contracts depends on recipient status and non-commercial use, with interest and penalties for short-payment.
    November 6, 2026   Case Laws GST
    GST departmental appeal limits bind tax officers, and unjustified appeals below the threshold can attract costs upon withdrawal.
    November 6, 2026   Case Laws GST
    Input tax credit demands cannot rest on unnotified supplier tax payment charges, with related interest and penalties also unsustainable.
    November 6, 2026   Case Laws GST
    Input tax credit under incorrect heads requires reconciliation, while supplier tax payment remains essential despite invoice reflection.
    November 6, 2026   Case Laws GST
    GST appeal amnesty and import credit: ledger choice does not make appeals late, and return misclassification does not defeat eligibility.
    November 6, 2026   Case Laws Income Tax
    Garnishee recoveries from mining lessees are to be returned on individual applications after the underlying tax demand was quashed.
    November 6, 2026   Case Laws Income Tax
    Revision of block assessments for alleged inadequate inquiry fails where the required details and explanations were considered.
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November 6, 2026   Notifications Companies Law
Equity instrument listings in permissible jurisdictions cover convertible debentures and preference shares, with conditional eligibility for negative-net-worth companies.
November 6, 2026   Notifications Income Tax
Dividend withholding exemption for aircraft leasing units in IFSCs requires a payee declaration and reporting of payments.
November 6, 2026   Circulars SEBI
Mutual fund cash-market settlement permits scheme-level netting of outright transaction funds while retaining gross securities settlement requirements.
November 6, 2026   Circulars SEBI
Currency derivatives limits cap foreign investor short positions and require underlying securities for larger long positions.
November 6, 2026   Circulars Customs
Customs area designation restricts jetty loading to dry fly ash exports to Bangladesh through the riverine protocol route.
November 6, 2026   Circulars Customs
Sea cargo manifest amendments must use standard messages as supplementary import and export manifest filings are permanently discontinued
November 6, 2026   Circulars Customs
Disruption-affected transshipment containers require customs permission, intact seals and timely onward movement through designated freight stations.
November 6, 2026   Circulars Customs
Customs clearance procedures adopt a common model, with departures for specific local requirements including infrastructure or geography.
November 6, 2026   Circulars Customs
ATA Carnet procedures dispense with separate bills of entry and shipping bills while requiring examination, tracking and timely re-export.
November 6, 2026   Case Laws GST
GST sanction objections cannot invalidate an entire FIR also alleging BNS offences at the preliminary stage
November 6, 2026   Case Laws GST
GST appeal delays may be condoned in writ jurisdiction to restore appellate review of unadjudicated tax computation.
November 6, 2026   Case Laws GST
GST notice service and hearing rights require alternative delivery where portal service fails in input tax credit proceedings.
November 6, 2026   Case Laws GST
Transitional input tax credit cannot be denied for an incorrect Form TRAN-1 provision or column when eligibility is undisputed.
November 6, 2026   Case Laws GST
Concessional GST on works contracts depends on recipient status and non-commercial use, with interest and penalties for short-payment.
November 6, 2026   Case Laws GST
GST departmental appeal limits bind tax officers, and unjustified appeals below the threshold can attract costs upon withdrawal.
November 6, 2026   Case Laws GST
Input tax credit demands cannot rest on unnotified supplier tax payment charges, with related interest and penalties also unsustainable.
November 6, 2026   Case Laws GST
Input tax credit under incorrect heads requires reconciliation, while supplier tax payment remains essential despite invoice reflection.
November 6, 2026   Case Laws GST
GST appeal amnesty and import credit: ledger choice does not make appeals late, and return misclassification does not defeat eligibility.
November 6, 2026   Case Laws Income Tax
Garnishee recoveries from mining lessees are to be returned on individual applications after the underlying tax demand was quashed.
November 6, 2026   Case Laws Income Tax
Revision of block assessments for alleged inadequate inquiry fails where the required details and explanations were considered.

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Release of detained goods - Section 129 of the Central Goods and...

Authority to Complete Adjudication for Release of Detained Goods u/s 129 of CGST Act.

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GST April 24, 2018 Case Laws HC
Release of detained goods - Section 129 of the Central Goods and Services Tax Act - the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes - HC
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