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    August 28, 2026   Case Laws Income Tax
    Leave encashment exemption: beneficial enhanced ceiling applies retrospectively to earlier assessment years, removing related taxable additions.
    August 28, 2026   Case Laws Income Tax
    Jurisdictional notice defect allows collateral challenge to assessment and nullifies consequential penalty proceedings despite assessment finality.
    August 28, 2026   Case Laws Customs
    Delayed pronouncement of reserved judgments prompted release of an indirect-tax writ petition, while interim status quo continued temporarily.
    August 28, 2026   Case Laws Customs
    Customs Broker licence revocation requires serious regulatory breach; procedural lapses warrant penalties but not loss of licence.
    August 28, 2026   Case Laws Customs
    Voluntary Section 108 statements and original electronic invoices supported customs-value rejection for under-invoiced imported food products.
    August 28, 2026   Case Laws Companies Law
    Subsisting judicial orders require immediate company restoration despite a proposed review, subject to any later review direction.
    August 28, 2026   Case Laws IBC
    Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
    August 28, 2026   Case Laws Money Laundering
    Substitution of attached proceeds with a bank guarantee cannot secure release where PMLA confiscation objectives would be defeated.
    August 28, 2026   Case Laws Money Laundering
    PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR
    August 28, 2026   Case Laws Service Tax
    Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
    August 28, 2026   Case Laws Service Tax
    Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
    August 28, 2026   Case Laws Central Excise
    Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
    August 28, 2026   Case Laws Central Excise
    Recovery of suo motu excise credit as erroneous refund is time-barred after the applicable limitation period expires.
    August 28, 2026   Case Laws Indian Laws
    Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
    August 27, 2026   Notifications Indian Laws
    Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
    August 27, 2026   Circulars SEBI
    Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
    August 27, 2026   Circulars SEBI
    IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
    August 27, 2026   Circulars Customs
    Customs cargo custodianship covers imported and export goods at the container freight station until statutory clearance or export.
    August 27, 2026   Circulars Customs
    Customs Area designation permits specified container freight station premises to handle import and export cargo under prescribed customs procedures.
    August 27, 2026   Case Laws GST
    Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.
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August 28, 2026   Case Laws Income Tax
Leave encashment exemption: beneficial enhanced ceiling applies retrospectively to earlier assessment years, removing related taxable additions.
August 28, 2026   Case Laws Income Tax
Jurisdictional notice defect allows collateral challenge to assessment and nullifies consequential penalty proceedings despite assessment finality.
August 28, 2026   Case Laws Customs
Delayed pronouncement of reserved judgments prompted release of an indirect-tax writ petition, while interim status quo continued temporarily.
August 28, 2026   Case Laws Customs
Customs Broker licence revocation requires serious regulatory breach; procedural lapses warrant penalties but not loss of licence.
August 28, 2026   Case Laws Customs
Voluntary Section 108 statements and original electronic invoices supported customs-value rejection for under-invoiced imported food products.
August 28, 2026   Case Laws Companies Law
Subsisting judicial orders require immediate company restoration despite a proposed review, subject to any later review direction.
August 28, 2026   Case Laws IBC
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural justice objections.
August 28, 2026   Case Laws Money Laundering
Substitution of attached proceeds with a bank guarantee cannot secure release where PMLA confiscation objectives would be defeated.
August 28, 2026   Case Laws Money Laundering
PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR
August 28, 2026   Case Laws Service Tax
Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
August 28, 2026   Case Laws Service Tax
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax liability.
August 28, 2026   Case Laws Central Excise
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment bar.
August 28, 2026   Case Laws Central Excise
Recovery of suo motu excise credit as erroneous refund is time-barred after the applicable limitation period expires.
August 28, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sustain prosecution.
August 27, 2026   Notifications Indian Laws
Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
August 27, 2026   Circulars SEBI
Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
August 27, 2026   Circulars SEBI
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monitoring.
August 27, 2026   Circulars Customs
Customs cargo custodianship covers imported and export goods at the container freight station until statutory clearance or export.
August 27, 2026   Circulars Customs
Customs Area designation permits specified container freight station premises to handle import and export cargo under prescribed customs procedures.
August 27, 2026   Case Laws GST
Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.

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Customs

Validity of adjudication of SCN after a long gap, i.e. 12 years...

High Court Criticizes 12-Year Delay in Customs Case Resolution; Officer Change Not a Valid Excuse u/s 28.

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Customs July 10, 2021 Case Laws HC
Validity of adjudication of SCN after a long gap, i.e. 12 years - SCN has been issued on 14.05.2009 and is pending till date with finalization of proceedings as contemplate under Section 28 of the Customs Act, 1962 - The counter filed by the revenue does not reveal any circumstances, which would justify the elapse of time from 2009 till date, of more than twelve years to keep the proceedings pending. The normal defence offered is that the issue has been transferred to the call book. Even this defence has not raised in this case. The explanation offered, to the effect that there was a change in incumbent officer is hardly acceptable. - HC
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Acts Income Tax
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