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    July 4, 2026   Case Laws IBC
    Civil suit over release from personal guarantees remains maintainable when filed before insolvency moratorium begins.
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    July 3, 2026   Case Laws GST
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July 4, 2026   Case Laws IBC
Civil suit over release from personal guarantees remains maintainable when filed before insolvency moratorium begins.
July 4, 2026   Case Laws IBC
Section 7 insolvency admissions can fail where loan documents and disbursal routes are tainted by fraud suspicions.
July 4, 2026   Case Laws IBC
Related party status, guarantee claim cap and security interest restrictions shape CIRP claim treatment under resolution plan
July 4, 2026   Case Laws IBC
Contractual service of guarantee demand notice upheld where invocation preceded insolvency proceedings against personal guarantors
July 4, 2026   Case Laws IBC
Provident fund and gratuity dues remain outside liquidation estate despite no segregated fund at commencement
July 4, 2026   Case Laws FEMA
Vicarious liability for export-proceed penalties requires proof that a director was responsible for company business at contravention.
July 4, 2026   Case Laws Money Laundering
PMLA attachment can extend to prior-acquired assets as value of proceeds, but court-custody deposits need statutory apprehension.
July 4, 2026   Case Laws VAT / Sales Tax
Forgery and cheating in fiscal dispute held unsustainable; absence of authorship proof and inception deception led to quashing
July 4, 2026   Case Laws Indian Laws
Limitation for foreign award enforcement runs from accrual of the right to apply, not always the award date.
July 4, 2026   Case Laws Indian Laws
Quashing of cheque dishonour complaint refused where consent terms preserved prosecution and disputed facts barred Section 482 relief
July 3, 2026   Notifications Customs
Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
July 3, 2026   Circulars Income Tax
Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
July 3, 2026   Circulars DGFT
Wheat export quota review and re-allocation requires utilisation proof, deadline compliance, and supporting export contracts.
July 3, 2026   Case Laws GST
Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
July 3, 2026   Case Laws GST
Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
July 3, 2026   Case Laws GST
Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
July 3, 2026   Case Laws GST
Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
July 3, 2026   Case Laws GST
Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
July 3, 2026   Case Laws GST
Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
July 3, 2026   Case Laws Income Tax
Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.

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Central Excise

Classification of goods - HDPE/PP Tapes/fabrics - the ‘Shading N...

'Shading Net' Classified Under CETH 6005 9000 for HDPE/PP Tapes and Fabrics in Central Excise Regulations.

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Central Excise March 6, 2020 Case Laws AT
Classification of goods - HDPE/PP Tapes/fabrics - the ‘Shading Net’ manufactured by the appellant is rightly classifiable under CETH 6005 9000 - AT
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Acts Income Tax
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