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    April 10, 2026   Case Laws Companies Law
    Pari passu interim dividend in liquidation must exclude alleged excess payments until notice and hearing determine refund liability.
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April 10, 2026   Case Laws Companies Law
Pari passu interim dividend in liquidation must exclude alleged excess payments until notice and hearing determine refund liability.
April 10, 2026   Case Laws IBC
IB Code moratoriums are confined to the debtor in insolvency and do not shield a separate principal borrower from suit.
April 10, 2026   Case Laws IBC
Approved resolution plan binds distribution to dissenting financial creditors; Monitoring Committee cannot alter liquidation-value entitlement.
April 10, 2026   Case Laws IBC
Restoration after dismissal for default cannot bypass express limitation or inherent powers absent sufficient cause
April 10, 2026   Case Laws Indian Laws
Company arraignment is mandatory before vicarious liability can attach to directors in cheque dishonour prosecutions.
April 10, 2026   Case Laws Indian Laws
Security cheque under Negotiable Instruments law can be enforceable on default when tied to an existing loan liability.
April 9, 2026   Case Laws Income Tax
Clean slate theory does not erase tax dues arising during CIRP; tax assessment merits remain with statutory authorities.
April 9, 2026   Notifications DGFT
Certificates of Origin rules tightened as DGFT mandates authorised issuance and matching invoice numbers for automated verification.
April 9, 2026   Circulars SEBI
Lock-in of pledged shares streamlined through non-transferable depository tagging and issuer disclosures under the ICDR framework
April 9, 2026   Circulars Customs
SCMTR transition extended with electronic declaration compliance, pending message integration, and stakeholder outreach for smooth implementation.
April 9, 2026   Circulars Customs
SCMTR transitional period extended; stakeholders must file correct electronic declarations while outreach programmes support compliance.
April 9, 2026   Case Laws GST
GST detention proceedings require timely seizure action, ownership determination from documents, and allowance of advocate representation.
April 9, 2026   Case Laws GST
Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
April 9, 2026   Case Laws GST
Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
April 9, 2026   Case Laws GST
Premature writ challenge to ITC blockage notices deferred until replies are heard and factual issues are adjudicated
April 9, 2026   Case Laws GST
Parallel tax enforcement barred where duplicate proceedings led to quashing of bank account attachment and restoration of business access.
April 9, 2026   Case Laws GST
Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
April 9, 2026   Case Laws GST
Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
April 9, 2026   Case Laws GST
Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
April 9, 2026   Case Laws Income Tax
Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability confirmed.

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Income Tax

Faceless assessment u/s 144B - Since the statute itself makes...

High Court Quashes Tax Order Due to Lack of Personal Hearing u/s 144B, Ensuring Procedural Fairness in Assessments.

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Income Tax June 1, 2021 Case Laws HC
Faceless assessment u/s 144B - Since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. - Accordingly, the impugned assessment order as well as the impugned notice of demand and notice for initiating penalty proceedings, of even date, i.e., 29.04.2021, are set aside. - HC
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Acts Income Tax
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