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    April 21, 2026   Case Laws IBC
    Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
    April 20, 2026   Notifications SEBI
    REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
    April 20, 2026   Notifications SEBI
    Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
    April 20, 2026   Notifications Customs
    Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
    April 20, 2026   Circulars DGFT
    Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
    April 20, 2026   Circulars Customs
    Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
    April 20, 2026   Circulars Customs
    Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
    April 20, 2026   Case Laws GST
    Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
    April 20, 2026   Case Laws GST
    Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
    April 20, 2026   Case Laws GST
    Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
    April 20, 2026   Case Laws GST
    Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
    April 20, 2026   Case Laws GST
    GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
    April 20, 2026   Case Laws GST
    Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
    April 20, 2026   Case Laws GST
    GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.
    April 20, 2026   Case Laws GST
    Condonation of delay in GST appeal: writ relief granted where filing was prevented by circumstances beyond the assessee's control.
    April 20, 2026   Case Laws GST
    Parity in bail and documentary evidence supported release where no custodial remand was sought.
    April 20, 2026   Case Laws GST
    Section 129 timelines are directory, not mandatory; delayed detention proceedings survive, while goods may be released on penalty deposit.
    April 20, 2026   Case Laws GST
    Writ jurisdiction can condone delay in a statutory appeal when statutory limitation would cause grave prejudice.
    April 20, 2026   Case Laws Income Tax
    Writ jurisdiction and judicial restraint upheld: refusal to issue mandamus in disputed tax evasion allegations sustained.
    April 20, 2026   Case Laws Income Tax
    Summary processing cannot disallow a debatable ESI and EPF deduction claim under prima facie adjustment.
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April 21, 2026   Case Laws IBC
Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
April 20, 2026   Notifications SEBI
REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
April 20, 2026   Notifications SEBI
Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
April 20, 2026   Notifications Customs
Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
April 20, 2026   Circulars DGFT
Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
April 20, 2026   Circulars Customs
Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
April 20, 2026   Circulars Customs
Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
April 20, 2026   Case Laws GST
Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
April 20, 2026   Case Laws GST
Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
April 20, 2026   Case Laws GST
Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
April 20, 2026   Case Laws GST
Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud evidence.
April 20, 2026   Case Laws GST
GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
April 20, 2026   Case Laws GST
Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
April 20, 2026   Case Laws GST
GST registration cancellation set aside for mismatch between show cause notice and final order, with non-application of mind found.
April 20, 2026   Case Laws GST
Condonation of delay in GST appeal: writ relief granted where filing was prevented by circumstances beyond the assessee's control.
April 20, 2026   Case Laws GST
Parity in bail and documentary evidence supported release where no custodial remand was sought.
April 20, 2026   Case Laws GST
Section 129 timelines are directory, not mandatory; delayed detention proceedings survive, while goods may be released on penalty deposit.
April 20, 2026   Case Laws GST
Writ jurisdiction can condone delay in a statutory appeal when statutory limitation would cause grave prejudice.
April 20, 2026   Case Laws Income Tax
Writ jurisdiction and judicial restraint upheld: refusal to issue mandamus in disputed tax evasion allegations sustained.
April 20, 2026   Case Laws Income Tax
Summary processing cannot disallow a debatable ESI and EPF deduction claim under prima facie adjustment.

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Income Tax

Levy of penalty u/s 271(1)(c) - where higher depreciation was...

Section 271(1)(c) Penalty Not Applicable for Bona Fide Depreciation Claims on Professional Equipment Use.

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Income Tax October 10, 2018 Case Laws AT
Levy of penalty u/s 271(1)(c) - where higher depreciation was wrongly claimed under bona fide belief in respect of nature of equipment and its professional use, no penalty would be leviable.
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Acts Income Tax
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