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June 6, 2026   Notifications SEZ
Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
June 6, 2026   Notifications FEMA
Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
June 6, 2026   Notifications Companies Law
Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
June 6, 2026   Circulars DGFT
Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
June 6, 2026   Circulars Customs
Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
June 6, 2026   Circulars Customs
Customs area de-notification follows CFS shift to a new site and cessation of operations at the old premises
June 6, 2026   Circulars FEMA
FEMA reporting moved to CIMS portal for AD Category-I banks, including NIL uploads and new return codes.
June 6, 2026   Circulars FEMA
FPI government securities framework eased with withdrawal of limits, revised investment caps, and wider Fully Accessible Route coverage
June 6, 2026   Circulars IBC
IBBI prescribes mandatory forms for voluntary liquidation claims, deposits, compliance reporting, withdrawals, and termination intimation.
June 6, 2026   Circulars IBC
Liquidation process forms updated for consent, claims, reporting, security-interest decisions, compliance and account withdrawals.
June 6, 2026   Circulars IBC
PPIRP form formats notified for consent, creditor lists, declarations, resolution plans, compliance certificates, and termination applications.
June 6, 2026   Circulars IBC
CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.
June 6, 2026   Circulars IBC
Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
June 6, 2026   Circulars IBC
Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
June 6, 2026   Circulars IBC
Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the threshold.
June 6, 2026   Circulars IBC
Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
June 6, 2026   Case Laws GST
GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
June 6, 2026   Case Laws GST
GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
June 6, 2026   Case Laws Income Tax
Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
June 6, 2026   Case Laws GST
GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.

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Central Excise

Assessable value – As per Rule 5 of the Central Excise (...

Transportation Charges Excluded from Assessable Value if Separately Shown u/r 5 of Central Excise Valuation Rules 2000.

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Central Excise August 4, 2012 Case Laws AT
Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not includable in the assessable value - AT
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Acts Income Tax
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