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    October 18, 2026   Circulars SEBI
    Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
    October 18, 2026   Circulars Customs
    Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
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    October 17, 2026   Case Laws GST
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    October 17, 2026   Case Laws GST
    Condonation of delay in GST appeals restored merits review after illness and death disrupted the firm's affairs.
    October 17, 2026   Case Laws GST
    Input tax credit limitation and effective notice requirements require quashing barred credit denial and remanding remaining GST issues.
    October 17, 2026   Case Laws GST
    Effective GST notice service requires meaningful delivery, with defective portal-only notice leading to fresh adjudication after hearing.
    October 17, 2026   Case Laws GST
    IGST refunds for exports under manual shipping bills fall within Customs processing jurisdiction, requiring consideration under Rule 96(3).
    October 17, 2026   Case Laws GST
    Excess output tax set-off can negate a tax shortfall, while vague notices and portal-based rejections breach natural justice.
    October 17, 2026   Case Laws GST
    IGST Credit Set-Off: Aggregate reconciliation can eliminate alleged CGST and SGST input tax credit excesses.
    October 17, 2026   Case Laws GST
    Fraud threshold for extended tax limitation curbs unsupported penalties, while consolidated notices across financial years remain permissible.
    October 17, 2026   Case Laws GST
    Show-cause notice limits prevent input tax credit disallowance on an unalleged supplier tax-payment ground during adjudication.
    October 17, 2026   Case Laws GST
    GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
    October 17, 2026   Case Laws GST
    GST short-payment interest and penalty apply when tax and interest remain unpaid within the show-cause notice period.
    October 17, 2026   Case Laws GST
    Input tax credit verification governs GSTR-2A mismatches, while unutilised reversals and sales-return credit notes avoid additional tax consequences.
    October 17, 2026   Case Laws GST
    GST refund limitation exclusions preserve unregistered purchasers' claims after cancelled flat bookings, with no unjust-enrichment bar.
    October 17, 2026   Case Laws GST
    GST interest computation requires month-wise ledger verification, while pre-notice voluntary payment protects against penalty for inadvertent turnover...
    October 17, 2026   Case Laws GST
    Expired e-way bills trigger GST detention penalties without proving tax-evasion intent when no timely extension or evidence supports delay.
    October 17, 2026   Case Laws GST
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October 18, 2026   Circulars SEBI
Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
October 18, 2026   Circulars Customs
Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
October 18, 2026   Circulars Customs
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakeholders.
October 17, 2026   Case Laws GST
Forum shopping in bail proceedings led to fresh merits consideration after parallel remedies and adverse orders were withheld.
October 17, 2026   Case Laws GST
Condonation of delay in GST appeals restored merits review after illness and death disrupted the firm's affairs.
October 17, 2026   Case Laws GST
Input tax credit limitation and effective notice requirements require quashing barred credit denial and remanding remaining GST issues.
October 17, 2026   Case Laws GST
Effective GST notice service requires meaningful delivery, with defective portal-only notice leading to fresh adjudication after hearing.
October 17, 2026   Case Laws GST
IGST refunds for exports under manual shipping bills fall within Customs processing jurisdiction, requiring consideration under Rule 96(3).
October 17, 2026   Case Laws GST
Excess output tax set-off can negate a tax shortfall, while vague notices and portal-based rejections breach natural justice.
October 17, 2026   Case Laws GST
IGST Credit Set-Off: Aggregate reconciliation can eliminate alleged CGST and SGST input tax credit excesses.
October 17, 2026   Case Laws GST
Fraud threshold for extended tax limitation curbs unsupported penalties, while consolidated notices across financial years remain permissible.
October 17, 2026   Case Laws GST
Show-cause notice limits prevent input tax credit disallowance on an unalleged supplier tax-payment ground during adjudication.
October 17, 2026   Case Laws GST
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailable.
October 17, 2026   Case Laws GST
GST short-payment interest and penalty apply when tax and interest remain unpaid within the show-cause notice period.
October 17, 2026   Case Laws GST
Input tax credit verification governs GSTR-2A mismatches, while unutilised reversals and sales-return credit notes avoid additional tax consequences.
October 17, 2026   Case Laws GST
GST refund limitation exclusions preserve unregistered purchasers' claims after cancelled flat bookings, with no unjust-enrichment bar.
October 17, 2026   Case Laws GST
GST interest computation requires month-wise ledger verification, while pre-notice voluntary payment protects against penalty for inadvertent turnover reporting omissions.
October 17, 2026   Case Laws GST
Expired e-way bills trigger GST detention penalties without proving tax-evasion intent when no timely extension or evidence supports delay.
October 17, 2026   Case Laws GST
Actual transport movement determines goods-detention liability; acknowledged notice service stands, while release payments await fresh adjudication.
October 17, 2026   Case Laws GST
Post-interception transport documents require credible linkage to goods; unsupported transit claims cannot defeat undeclared-goods penalties.

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Home › Highlights › SEBI › 2019 › September, 2019 › This
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SEBI

SR equity shares shall be under lock-in until conversion into...

SR Equity Shares Lock-In Period Extended Under Amended SEBI Regulation 16 Until Conversion or Specified Duration Ends.

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SEBI September 2, 2019 Act-Rules
SR equity shares shall be under lock-in until conversion into equity shares having voting rights same as that of ordinary shares or shall be locked-in for a period specified in sub-regulations (1), whichever is later. - Regulation 16 as amended.
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