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    May 19, 2026   Case Laws Customs
    Regular bail in customs smuggling probe granted where documentary evidence was already with the department and custody was unnecessary.
    May 19, 2026   Case Laws IBC
    Registered office shift barred during pending resolution plan appeals; Regional Director lacked jurisdiction under the Companies Rules.
    May 19, 2026   Case Laws IBC
    Article 227 review survives alternative remedy where tribunal acts without jurisdiction; contempt powers cannot alter substantive interim orders.
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    Separate corporate personality and prior adjudication blocked inclusion of foreign assets in CIRP; BPRL transaction approval stood.
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    Earlier registered security interest prevails over later tax lien; enforcement outside liquidation upheld and adverse remarks on liquidator removed.
    May 19, 2026   Case Laws Money Laundering
    PMLA bail denied for failure to satisfy mandatory twin conditions despite challenge to proceeds of crime and Section 50 statements
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    Non-speaking order in money-laundering attachment proceedings cannot justify continued freezing without independent findings.
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    Special additional excise duty on aviation turbine fuel for exports revised under an amended central excise notification.
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    Export duty on petrol and diesel revised by amendment to the special additional excise duty notification.
    May 18, 2026   Circulars GST
    GSTAT portal scrutiny guidelines extended, clarifying required appeal documents, certification, and Revenue filing requirements.
    May 18, 2026   Circulars GST - States
    Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
    May 18, 2026   Circulars SEBI
    SPV status after concession termination clarified: InvITs must exit or repurpose the SPV within the prescribed timeline.
    May 18, 2026   Case Laws GST
    Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
    May 18, 2026   Case Laws GST
    Alternate statutory appeal bars writ jurisdiction where the levy dispute can be examined in the GST appellate hierarchy.
    May 18, 2026   Case Laws GST
    Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
    May 18, 2026   Case Laws GST
    Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
    May 18, 2026   Case Laws GST
    Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
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May 19, 2026   Case Laws Customs
Regular bail in customs smuggling probe granted where documentary evidence was already with the department and custody was unnecessary.
May 19, 2026   Case Laws IBC
Registered office shift barred during pending resolution plan appeals; Regional Director lacked jurisdiction under the Companies Rules.
May 19, 2026   Case Laws IBC
Article 227 review survives alternative remedy where tribunal acts without jurisdiction; contempt powers cannot alter substantive interim orders.
May 19, 2026   Case Laws IBC
Separate corporate personality and prior adjudication blocked inclusion of foreign assets in CIRP; BPRL transaction approval stood.
May 19, 2026   Case Laws IBC
Earlier registered security interest prevails over later tax lien; enforcement outside liquidation upheld and adverse remarks on liquidator removed.
May 19, 2026   Case Laws Money Laundering
PMLA bail denied for failure to satisfy mandatory twin conditions despite challenge to proceeds of crime and Section 50 statements
May 19, 2026   Case Laws Money Laundering
PMLA charge-framing threshold: prima facie money-laundering material, admissible Section 50 statements, and jurisdiction upheld.
May 19, 2026   Case Laws Money Laundering
Non-speaking order in money-laundering attachment proceedings cannot justify continued freezing without independent findings.
May 19, 2026   Case Laws Indian Laws
Signed order prevails over dictated draft; post-disposal application rejected as disguised review and abuse of process.
May 18, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nut under amended notification.
May 18, 2026   Notifications Central Excise
Special additional excise duty on aviation turbine fuel for exports revised under an amended central excise notification.
May 18, 2026   Notifications Central Excise
Export duty on petrol and diesel revised by amendment to the special additional excise duty notification.
May 18, 2026   Circulars GST
GSTAT portal scrutiny guidelines extended, clarifying required appeal documents, certification, and Revenue filing requirements.
May 18, 2026   Circulars GST - States
Composition levy stock intimation deadline extended for FORM GST CMP-03 filings under Assam GST rules.
May 18, 2026   Circulars SEBI
SPV status after concession termination clarified: InvITs must exit or repurpose the SPV within the prescribed timeline.
May 18, 2026   Case Laws GST
Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
May 18, 2026   Case Laws GST
Alternate statutory appeal bars writ jurisdiction where the levy dispute can be examined in the GST appellate hierarchy.
May 18, 2026   Case Laws GST
Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition.
May 18, 2026   Case Laws GST
Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
May 18, 2026   Case Laws GST
Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.

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Service Tax

Commercial or Industrial Construction Service - activity of...

Laying Underground Fiber Optic Cables Should Be Taxed Like Electric Cable Installation, Authority Findings Challenged.

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Service Tax August 14, 2018 Case Laws AT
Commercial or Industrial Construction Service - activity of laying “underground optical fiber cables” for telecom companies - we cannot be agreed with the findings of the adjudicating authority that the “activity of laying optical fiber cable” is different from the “activity of laying electric cable”.
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Acts Income Tax
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