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    October 21, 2026   Case Laws GST
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    October 21, 2026   Case Laws GST
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    Input tax credit survives supplier deregistration when bona fide purchase evidence is unrebutted and recipient collusion remains unproven.
    October 21, 2026   Case Laws GST
    E-way bill obligations cover internal stock transfers, but penalties fail where bona fide error negates tax-evasion intent.
    October 21, 2026   Case Laws GST
    Specific tariff classification places Ghamella/Tasla under taxable goods provisions rather than the agricultural hand-tool exemption.
    October 21, 2026   Case Laws GST
    Proof of actual diversion is required before GST penalty can override a valid invoice and e-way bill.
    October 21, 2026   Case Laws GST
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    October 21, 2026   Case Laws Customs
    Customs sampling powers over imported food coexist with food-safety controls, while testing disputes belong in statutory adjudication.
    October 21, 2026   Case Laws GST
    Delayed transport documents failed to validate intercepted goods, sustaining transit-state penalties where the claimed interstate destination remained...
    October 21, 2026   Case Laws GST
    Inverted tax refunds require independent statutory entitlement; eligible Compensation Cess credit alone does not justify cash refunds for domestic sup...
    October 21, 2026   Case Laws GST
    Compensation Cess refund for domestic supplies requires statutory refund eligibility; credit availment alone does not create entitlement.
    October 21, 2026   Case Laws GST
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October 21, 2026   Notifications SEZ
Domestic Tariff Area returns now permit SEZ Units to resell unaltered goods and repair returned duty-paid goods.
October 21, 2026   Circulars DGFT
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiting.
October 21, 2026   Circulars Customs
Storage of delayed imported goods requires timely importer notices and records, without altering clearance or disposal procedures.
October 21, 2026   Circulars Customs
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free container imports.
October 21, 2026   Circulars Customs
Risk-Based Vessel Boarding Enables Electronic Entry Clearance with Heightened Master and Shipping Agent Compliance Duties.
October 21, 2026   Circulars Customs
Electronic cargo examination scheduling requires ICEGATE-based booking, automated allocation, audit trails, and reasoned supervisory control over schedule changes.
October 21, 2026   Circulars Customs
Custodian and cargo service provider renewal restricts liquid-cargo handling at designated berths, subject to compliance and continuing concession.
October 21, 2026   Case Laws GST
Provisional attachment cannot freeze a payment aggregator's escrow funds without tangible material linking it to GST liability.
October 21, 2026   Case Laws GST
Assessment jurisdiction transfers require proven searched-group nexus; isolated transactions alone cannot justify inter-State coordinated investigation.
October 21, 2026   Case Laws GST
Service of GST seizure orders is established by signed physical delivery, defeating a non-service challenge to seizure proceedings.
October 21, 2026   Case Laws GST
Input tax credit survives supplier deregistration when bona fide purchase evidence is unrebutted and recipient collusion remains unproven.
October 21, 2026   Case Laws GST
E-way bill obligations cover internal stock transfers, but penalties fail where bona fide error negates tax-evasion intent.
October 21, 2026   Case Laws GST
Specific tariff classification places Ghamella/Tasla under taxable goods provisions rather than the agricultural hand-tool exemption.
October 21, 2026   Case Laws GST
Proof of actual diversion is required before GST penalty can override a valid invoice and e-way bill.
October 21, 2026   Case Laws GST
Compensation Cess ITC refunds require meeting the inverted-duty statutory test; eligible credit alone does not create cash-refund entitlement.
October 21, 2026   Case Laws Customs
Customs sampling powers over imported food coexist with food-safety controls, while testing disputes belong in statutory adjudication.
October 21, 2026   Case Laws GST
Delayed transport documents failed to validate intercepted goods, sustaining transit-state penalties where the claimed interstate destination remained unproved.
October 21, 2026   Case Laws GST
Inverted tax refunds require independent statutory entitlement; eligible Compensation Cess credit alone does not justify cash refunds for domestic supplies.
October 21, 2026   Case Laws GST
Compensation Cess refund for domestic supplies requires statutory refund eligibility; credit availment alone does not create entitlement.
October 21, 2026   Case Laws GST
E-way bill expiry triggers GST civil penalty without proof of tax-evasion intent where vehicle breakdown lacks credible evidence.

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Home › Highlights › SEBI › 2022 › April, 2022 › This
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SEBI

Listing Obligations and Disclosure Requirements - TRANSFER AND...

SEBI Updates Listing Obligations: Amended Rules for Securities Transfer and Transmission in Regulation 40(7) and 61(4.

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SEBI April 27, 2022 Act-Rules
Listing Obligations and Disclosure Requirements - TRANSFER AND TRANSMISSION OF SECURITIES [See Regulation 40(7) and 61(4)] -Amended SCHEDULE - 07 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
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