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June 4, 2026   Notifications IBC
Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.
June 4, 2026   Notifications IBC
Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.
June 4, 2026   Notifications IBC
Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
June 4, 2026   Notifications Customs
Countervailing duty on textured tempered glass from Malaysia renewed for five years, with producer-specific rates and invoice conditions.
June 4, 2026   Notifications DGFT
QCO exemption for SEZ imports now extends to permissible goods, with DTA clearance still subject to BIS compliance.
June 4, 2026   Circulars DGFT
Export policy alignment notice seeks comments on wide-ranging HS code and chapter note updates under Finance Act 2026.
June 4, 2026   Circulars Customs
Risk-based vessel boarding at JNCH shifts Customs checks to advance profiling and strengthens Master and Agent declaration duties.
June 4, 2026   Circulars Customs
Manual Customs Pass validity extended for Customs Brokers, with QR code pass conditions otherwise unchanged.
June 4, 2026   Circulars Customs
FTP interpretation references must be routed through Customs channels, with direct DGFT correspondence barred and pending clearances minimised.
June 4, 2026   Circulars Customs
Protected systems access rules prohibit credential sharing, require personal control of passwords and OTPs, and mandate prompt breach reporting.
June 4, 2026   Case Laws GST
CGST search, sealing and provisional attachment upheld where statutory remedies were available and taxpayer did not cooperate.
June 4, 2026   Case Laws GST
Alternate statutory remedy in tax disputes: writ petition dismissed; GST officers held competent under delegated powers.
June 4, 2026   Case Laws GST
Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified.
June 4, 2026   Case Laws GST
Pre-show-cause GST settlement right upheld: assessee may discharge demand with tax, interest and reduced penalty if timely invoked.
June 4, 2026   Case Laws GST
Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order.
June 4, 2026   Case Laws GST
Bona fide pursuit before a wrong forum entitled the petitioner to limitation exclusion under Section 14.
June 4, 2026   Case Laws GST
Fresh psyllium seeds supplied unprocessed qualify for specific GST exemption over the general seed-quality entry.
June 4, 2026   Case Laws GST
Statutory canteen credit is allowed only for employer-borne costs for regular employees, not recovered amounts or contract workers.
June 4, 2026   Case Laws GST
GST applies to reserved housing flats transferred under inclusive housing obligations, with value based on comparable market sales.
June 4, 2026   Case Laws Income Tax
Liberal condonation for co-operative societies' delayed returns under CBDT hardship circulars, rejecting hyper-technical refusal of relief.

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Insolvency and Bankruptcy

Power of NCLT to condone the delay beyond 15 days - Condonation...

NCLT Can Condon Delays Beyond 15 Days; 27-Day Delay Accepted for Restoration Filing, Ensures Justice Over Procedure.

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Insolvency and Bankruptcy July 20, 2022 Case Laws SCH
Power of NCLT to condone the delay beyond 15 days - Condonation of Delay of 27 days in filing for restoration was admitted - It is beyond comprehension as to how such a prescription as regards the period of filing the appeal and the limited period for condonation of delay in filing such appeal could be imported for the purpose of consideration of the prayer for condonation of delay in filing an application for restoration - No other provision has been brought to our notice which limits or curtails the powers of the Tribunal to condone the delay in filing the application for restoration. It needs hardly any reiteration that the rules or procedure are essentially intended to serve the cause of justice and are not for punishment of the parties in conduct of their matters. - SC
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