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    May 30, 2026   Case Laws Law of Competition
    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
    May 30, 2026   Case Laws Money Laundering
    Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
    May 30, 2026   Case Laws Indian Laws
    Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
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    Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
    May 29, 2026   Notifications Money Laundering
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    May 29, 2026   Circulars GST - States
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    May 29, 2026   Circulars GST - States
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
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    May 29, 2026   Case Laws GST
    GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
    May 29, 2026   Case Laws GST
    Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
    May 29, 2026   Case Laws GST
    Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
    May 29, 2026   Case Laws GST
    Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
    May 29, 2026   Case Laws GST
    Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
    May 29, 2026   Case Laws GST
    Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
    May 29, 2026   Case Laws GST
    Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
    May 29, 2026   Case Laws GST
    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
    May 29, 2026   Case Laws GST
    Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
    May 29, 2026   Case Laws GST
    Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
    May 29, 2026   Case Laws Income Tax
    Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
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May 30, 2026   Case Laws Law of Competition
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings.
May 30, 2026   Case Laws Money Laundering
Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
May 30, 2026   Case Laws Indian Laws
Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
May 30, 2026   Case Laws Indian Laws
Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
May 29, 2026   Notifications Money Laundering
Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
May 29, 2026   Notifications Money Laundering
Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
May 29, 2026   Circulars GST - States
GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
May 29, 2026   Circulars GST - States
E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
May 29, 2026   Circulars Customs
Cargo examination handling requires custodian support, advance disclosure by importers, and careful supervision to prevent mishandling.
May 29, 2026   Case Laws GST
GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
May 29, 2026   Case Laws GST
Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
May 29, 2026   Case Laws GST
Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
May 29, 2026   Case Laws GST
Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
May 29, 2026   Case Laws GST
Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
May 29, 2026   Case Laws GST
Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
May 29, 2026   Case Laws GST
Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
May 29, 2026   Case Laws GST
Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
May 29, 2026   Case Laws GST
Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
May 29, 2026   Case Laws GST
Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
May 29, 2026   Case Laws Income Tax
Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.

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Central Excise

MRP based Valuation - chewing tobacco - The retail packages in...

Clarification on Chewing Tobacco Valuation: No Retail Price Declaration Needed for Packages Under 10g Under Central Excise Laws.

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Central Excise January 19, 2019 Case Laws AT
MRP based Valuation - chewing tobacco - The retail packages in the present case were exempted from declaring the retail price being less than 10 grams in weight. There was no need for assesse to declare the price on the multi piece package which actually was a wholesale package.
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Acts Income Tax
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