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    July 15, 2026   NotificationsSEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   NotificationsSEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   NotificationsDGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   NotificationsIncome Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
    July 15, 2026   NotificationsIncome Tax
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
    July 15, 2026   CircularsDGFT
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    July 15, 2026   CircularsDGFT
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    July 15, 2026   CircularsDGFT
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    July 15, 2026   CircularsDGFT
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    July 15, 2026   CircularsCustoms
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
    July 15, 2026   Case LawsGST
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    July 15, 2026   Case LawsGST
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    July 15, 2026   Case LawsGST
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
    July 15, 2026   Case LawsGST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
    July 15, 2026   Case LawsGST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case LawsIncome Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
    July 15, 2026   Case LawsIncome Tax
    Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
    July 15, 2026   Case LawsIncome Tax
    Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.
    July 15, 2026   Case LawsIncome Tax
    Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification
    July 15, 2026   Case LawsIncome Tax
    Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.
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    July 15, 2026   Notifications SEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   Notifications SEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   Notifications DGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   Notifications Income Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.
    July 15, 2026   Notifications Income Tax
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
    July 15, 2026   Circulars DGFT
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    July 15, 2026   Circulars DGFT
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    July 15, 2026   Circulars DGFT
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional campaigns.
    July 15, 2026   Circulars DGFT
    Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
    July 15, 2026   Circulars Customs
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearance.
    July 15, 2026   Case Laws GST
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    July 15, 2026   Case Laws GST
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    July 15, 2026   Case Laws GST
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceedings
    July 15, 2026   Case Laws GST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
    July 15, 2026   Case Laws GST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case Laws Income Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
    July 15, 2026   Case Laws Income Tax
    Section 80-IA eligibility, change of opinion, and audit-driven reopening lead to invalid reassessment proceedings
    July 15, 2026   Case Laws Income Tax
    Electronic dispatch determines reassessment notice issuance, requiring Section 148A safeguards when delivery occurs after the statutory transition.
    July 15, 2026   Case Laws Income Tax
    Section 263 revision requires demonstrated error and Revenue prejudice; completed inquiry cannot be reopened merely for deeper verification
    July 15, 2026   Case Laws Income Tax
    Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.

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      Customs

      Imported vehicle has been confiscated for violation of licence...

      Confiscated Left-Hand Drive Vehicle for License Violation; Warehousing Permitted Under Chapter 87 Explanatory Note.

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      CustomsAugust 2, 2012Case LawsAT
      Imported vehicle has been confiscated for violation of licence on the ground that vehicle is Left Hand Drive and is not permissible under the explanatory note to Chapter 87 - warehousing of the goods allowed - AT
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      ActsIncome Tax
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