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    September 29, 2026   Case Laws Income Tax
    Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed
    September 29, 2026   Case Laws Customs
    Interest on redemption-related customs duty runs only from adjudicated liability, permitting limited writ review despite an alternative remedy.
    September 29, 2026   Case Laws Customs
    MEIS eligibility survives an inadvertent electronic shipping-bill declaration error where genuine exports and reward-claim intent are established.
    September 29, 2026   Case Laws Customs
    Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully
    September 29, 2026   Case Laws Customs
    Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
    September 29, 2026   Case Laws Customs
    Customs Exemption Conditions Require Pavers to Meet Prescribed Width at Import, Upholding Duty Recovery for Misdeclaration
    September 29, 2026   Case Laws Customs
    Burden of proving smuggled character of non-notified goods defeats confiscation and consequential penalties where Revenue lacks evidence.
    September 29, 2026   Case Laws Companies Law
    Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
    September 29, 2026   Case Laws Companies Law
    Reasoned adjudication in oppression disputes requires findings on restructuring allegations; unsupported perjury directions require fair notice and re...
    September 29, 2026   Case Laws IBC
    Restoration after counsel default permits delay condonation where insolvency rules impose no express bar on late recall applications.
    September 29, 2026   Case Laws IBC
    Deemed relinquishment of security interest brings uninvoked performance guarantee FDRs into the liquidation estate after creditor inaction.
    September 29, 2026   Case Laws IBC
    Confidentiality safeguards in CoC meetings permit exclusion of an unauthorised suspended director representative from resolution-plan deliberations.
    September 29, 2026   Case Laws Money Laundering
    Criminal process for contractual debt recovery is impermissible, while surviving predicate allegations may sustain money-laundering investigations.
    September 29, 2026   Case Laws Money Laundering
    PMLA Attachment of Mortgaged Property Prevails Unless the Secured Creditor Proves Bona Fides and Adequate Due Diligence
    September 29, 2026   Case Laws Central Excise
    Maximum packing speed determines capacity-based duty when a modified pan masala machine enters the higher machine-speed category.
    September 29, 2026   Case Laws Indian Laws
    Statutory appellate jurisdiction cannot be remitted to an Arbitral Tribunal; parties may instead seek independent interim measures.
    September 29, 2026   Case Laws Indian Laws
    Agricultural produce classification excludes manufactured rice bran products, invalidating market-fee treatment while core market-law amendments remai...
    September 29, 2026   Case Laws Indian Laws
    Revisional Review of Concurrent Cheque Dishonour Convictions Is Limited Absent Perversity, Illegality or Miscarriage of Justice
    September 28, 2026   Circulars IBC
    Delayed liquidation form filings attract monthly fees and GST when submitted after the applicable due date.
    September 28, 2026   Circulars Customs
    Preferential tariff origin claims under India-UK CETA proceed on valid Origin Declarations, without mandatory Form-I submissions.
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September 29, 2026   Case Laws Income Tax
Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed
September 29, 2026   Case Laws Customs
Interest on redemption-related customs duty runs only from adjudicated liability, permitting limited writ review despite an alternative remedy.
September 29, 2026   Case Laws Customs
MEIS eligibility survives an inadvertent electronic shipping-bill declaration error where genuine exports and reward-claim intent are established.
September 29, 2026   Case Laws Customs
Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully
September 29, 2026   Case Laws Customs
Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
September 29, 2026   Case Laws Customs
Customs Exemption Conditions Require Pavers to Meet Prescribed Width at Import, Upholding Duty Recovery for Misdeclaration
September 29, 2026   Case Laws Customs
Burden of proving smuggled character of non-notified goods defeats confiscation and consequential penalties where Revenue lacks evidence.
September 29, 2026   Case Laws Companies Law
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaults.
September 29, 2026   Case Laws Companies Law
Reasoned adjudication in oppression disputes requires findings on restructuring allegations; unsupported perjury directions require fair notice and reasons.
September 29, 2026   Case Laws IBC
Restoration after counsel default permits delay condonation where insolvency rules impose no express bar on late recall applications.
September 29, 2026   Case Laws IBC
Deemed relinquishment of security interest brings uninvoked performance guarantee FDRs into the liquidation estate after creditor inaction.
September 29, 2026   Case Laws IBC
Confidentiality safeguards in CoC meetings permit exclusion of an unauthorised suspended director representative from resolution-plan deliberations.
September 29, 2026   Case Laws Money Laundering
Criminal process for contractual debt recovery is impermissible, while surviving predicate allegations may sustain money-laundering investigations.
September 29, 2026   Case Laws Money Laundering
PMLA Attachment of Mortgaged Property Prevails Unless the Secured Creditor Proves Bona Fides and Adequate Due Diligence
September 29, 2026   Case Laws Central Excise
Maximum packing speed determines capacity-based duty when a modified pan masala machine enters the higher machine-speed category.
September 29, 2026   Case Laws Indian Laws
Statutory appellate jurisdiction cannot be remitted to an Arbitral Tribunal; parties may instead seek independent interim measures.
September 29, 2026   Case Laws Indian Laws
Agricultural produce classification excludes manufactured rice bran products, invalidating market-fee treatment while core market-law amendments remain valid.
September 29, 2026   Case Laws Indian Laws
Revisional Review of Concurrent Cheque Dishonour Convictions Is Limited Absent Perversity, Illegality or Miscarriage of Justice
September 28, 2026   Circulars IBC
Delayed liquidation form filings attract monthly fees and GST when submitted after the applicable due date.
September 28, 2026   Circulars Customs
Preferential tariff origin claims under India-UK CETA proceed on valid Origin Declarations, without mandatory Form-I submissions.

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Home › Highlights › GST › 2019 › July, 2019 › This
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GST

Clarification regarding applicability of GST on additional /...

GST Not Applicable on Penal Interest for Goods Purchased on Installments, New Corrigendum Clarifies.

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GST July 15, 2019 Circulars
Clarification regarding applicability of GST on additional / penal interest - Corrigendum issued - No GST on Penal Interest where goods purchased on installments (EMI) being financed by the Bank
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