FEMA reporting moved to CIMS portal for AD Category-I banks, including NIL uploads and new return codes.

FPI government securities framework eased with withdrawal of limits, revised investment caps, and wider Fully Accessible Route coverage

IBBI prescribes mandatory forms for voluntary liquidation claims, deposits, compliance reporting, withdrawals, and termination intimation.

Liquidation process forms updated for consent, claims, reporting, security-interest decisions, compliance and account withdrawals.

PPIRP form formats notified for consent, creditor lists, declarations, resolution plans, compliance certificates, and termination applications.

CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.

Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.

Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.

Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...

Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.

GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.

GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues

Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.

GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.

Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.

GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.

GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.

Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing

Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing

Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.