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    October 16, 2026   Case Laws Customs
    Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
    October 16, 2026   Case Laws Customs
    Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
    October 16, 2026   Case Laws Customs
    Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
    October 16, 2026   Case Laws Companies Law
    Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
    October 16, 2026   Case Laws IBC
    Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
    October 16, 2026   Case Laws IBC
    Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
    October 16, 2026   Case Laws IBC
    Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
    October 16, 2026   Case Laws FEMA
    FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
    October 16, 2026   Case Laws Service Tax
    Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
    October 16, 2026   Case Laws Companies Law
    Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
    October 15, 2026   Notes Income Tax
    Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
    October 15, 2026   Notes Income Tax
    Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
    October 15, 2026   Notes Customs
    Consent letters in customs reassessment waive speaking orders, not an importer's right to challenge enhanced valuation.
    October 15, 2026   Notes GST
    Assignment of leasehold rights may fall outside GST when the lessee completely divests its immovable-property interest.
    October 15, 2026   Notes Income Tax
    Retirement leave encashment exemption: enhanced notified ceiling applied to eligible non-government employees' pending claims under statutory conditio...
    October 15, 2026   Notifications Income Tax
    Principal purpose test restricts India-Mauritius treaty relief where securing the benefit was a principal arrangement purpose.
    October 15, 2026   Notifications Indian Laws
    Attached-office status establishes administrative control over ICERT while preserving its agency role under the Information Technology Act.
    October 15, 2026   Notifications VAT - Delhi
    VAT exemption and refund eligibility expands to Jamaica's High Commission, subject to the minimum invoice-value condition.
    October 15, 2026   Case Laws GST
    Concurrent investigation of MGST fraud and distinct BNS offences remains permissible despite special tax procedures.
    October 15, 2026   Case Laws GST
    Input tax credit allegations against a purported non-existent supplier required fresh consideration of transaction genuineness.
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October 16, 2026   Case Laws Customs
Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
October 16, 2026   Case Laws Customs
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced valuation.
October 16, 2026   Case Laws Customs
Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
October 16, 2026   Case Laws Companies Law
Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
October 16, 2026   Case Laws IBC
Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
October 16, 2026   Case Laws IBC
Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
October 16, 2026   Case Laws IBC
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discretion.
October 16, 2026   Case Laws FEMA
FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
October 16, 2026   Case Laws Service Tax
Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
October 16, 2026   Case Laws Companies Law
Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
October 15, 2026   Notes Income Tax
Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
October 15, 2026   Notes Income Tax
Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
October 15, 2026   Notes Customs
Consent letters in customs reassessment waive speaking orders, not an importer's right to challenge enhanced valuation.
October 15, 2026   Notes GST
Assignment of leasehold rights may fall outside GST when the lessee completely divests its immovable-property interest.
October 15, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applied to eligible non-government employees' pending claims under statutory conditions.
October 15, 2026   Notifications Income Tax
Principal purpose test restricts India-Mauritius treaty relief where securing the benefit was a principal arrangement purpose.
October 15, 2026   Notifications Indian Laws
Attached-office status establishes administrative control over ICERT while preserving its agency role under the Information Technology Act.
October 15, 2026   Notifications VAT - Delhi
VAT exemption and refund eligibility expands to Jamaica's High Commission, subject to the minimum invoice-value condition.
October 15, 2026   Case Laws GST
Concurrent investigation of MGST fraud and distinct BNS offences remains permissible despite special tax procedures.
October 15, 2026   Case Laws GST
Input tax credit allegations against a purported non-existent supplier required fresh consideration of transaction genuineness.

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Freezing of Bank Accounts - bogus addresses for the purposes of...

Court Rules Freezing Bank Accounts for Bogus Address IGST Claims Unlawful; Authority Exceeded Legal Powers.

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Customs April 30, 2019 Case Laws HC
Freezing of Bank Accounts - bogus addresses for the purposes of claiming IGST refunds - the power to freeze or suspend operations of a bank account cannot legally be exercised.
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