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October 13, 2026   Case Laws IBC
Recall jurisdiction cannot cure affidavit defects or permit non-parties in disciplinary stay proceedings as parties.
October 13, 2026   Case Laws FEMA
Credit-rating conflict safeguards extend to promoter borrowers and subsidiaries, invalidating penalties based on a narrower interpretation.
October 13, 2026   Case Laws Money Laundering
Proceeds of Crime Tracing Supports Attachment Where Escrow Funds Fund Property Despite Intermingling With Other Money
October 13, 2026   Case Laws GST
Statutory pre-deposit enables tax appeals on merits, with prior deposits adjusted and balance demand stayed after compliance.
October 13, 2026   Notes SEBI
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, consent, connivance, or neglect.
October 12, 2026   Notifications SEBI
Recruitment eligibility rules expand acceptable qualifications, define grade conversions, and remove the desirable experience requirement for legal-stream officers.
October 12, 2026   Notifications SEBI
Portfolio manager registration and client protection impose fiduciary, disclosure, asset-segregation and compliance duties under the new framework.
October 12, 2026   Notifications SEBI
Specified-person certification expands to NISM courses, updates market-participant terminology, and permits extended certificate validity and renewal periods.
October 12, 2026   Notifications SEBI
Bullion vaulting framework expands to ETFs and derivatives, imposing registration, segregation, reconciliation, compliance reporting, and indemnity obligations.
October 12, 2026   Circulars FEMA
INR derivative controls prohibit rebooking and reduce unverified hedging limits while retaining maturity rollovers for users.
October 12, 2026   Circulars Customs
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage systems.
October 12, 2026   Circulars Customs
Temporary supplementary SCMTR filings for console cargo permit missing cargo details without restoring general import filing access.
October 12, 2026   Circulars Customs
Manifest amendment rules require deletion and refiling for fundamental Bill of Lading changes, while streamlining CSN validation and cancellation.
October 12, 2026   Case Laws GST
GST demand summary discrepancies may qualify as rectifiable clerical errors despite ordinary rectification limitation periods.
October 12, 2026   Case Laws GST
Retrospective input tax credit relief covers specified delayed returns filed before the statutory cut-off date and requires reconsideration.
October 12, 2026   Case Laws GST
Natural justice requires hearing a director separately before confirming personal penalty in the company's appeal.
October 12, 2026   Case Laws GST
Transitional cash refunds for reverse-charge service tax remain governed by existing law under GST transition provisions.
October 12, 2026   Case Laws GST
Credit-note tax reporting errors do not create wrongful input tax credit where no revenue loss or duplicate reduction occurs.
October 12, 2026   Case Laws GST
Statutory appellate jurisdiction excludes direct challenges to original adjudication orders while the first appeal remains pending.
October 12, 2026   Case Laws GST
Cancelled E-Way Bill verification requires portal-based transaction matching before determining whether tax liability arises from goods movement.

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Home › Highlights › Indian Laws › 2018 › August, 2018 › This
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Cross-examination of persons swearing to the affidavits should...

Cross-examination of affidavit signers should be limited to essential cases; truth is often evident from submitted affidavits.

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Indian Laws August 21, 2018 Case Laws SC
Cross-examination of persons swearing to the affidavits should not be allowed unless absolutely necessary, as the truth will emerge on a reading of the affidavits filed by both parties.
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