Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation

CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.

Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.

Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.

Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...

IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap

SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.

SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.

Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.

Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.

Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery

Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules

Input tax credit denial set aside where genuineness of supply required further examination and hearing was inadequate.

Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.

Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.

Unabated search assessments require incriminating material; foreign account additions also fail without proof of ownership by the Revenue.

Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.

Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.

MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.

Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...