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September 17, 2026   Case Laws Money Laundering
Discharge-stage scrutiny requires strong suspicion, not trial-level evidence, where records and statements link accused to money-laundering.
September 17, 2026   Case Laws Service Tax
Recipient-funded renovations lack nexus with renting service and cannot increase taxable rental consideration or support penalties.
September 16, 2026   Articles GST
GST enforcement must respect statutory conditions, protect genuine input tax credit claims, and distinguish bona fide errors from fraud.
September 16, 2026   Notifications DGFT
Low-value export registration exemption removes RCMC requirements for eligible consignments while higher-value exports remain subject to registration.
September 16, 2026   Notifications Customs
Anti-dumping duty on Calcined Gypsum Powder imports remains effective through 16 March 2027 unless earlier changed.
September 16, 2026   Circulars Customs
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS yards.
September 16, 2026   Notes GST
Extended GST limitation requires prima facie material linking tax shortfall to fraud, wilful misstatement, or suppression.
September 16, 2026   Notes GST
Outright leasehold assignment: complete transfer of industrial plot rights falls outside GST, unlike original leasing or sub-leasing services.
September 16, 2026   Case Laws GST
Rectification of apparent GST record errors may correct inconsistent portal recitals without creating a fresh adjudication.
September 16, 2026   Case Laws Customs
Independent corroboration for retracted statements is required before imposing penalties for attempted export of prohibited goods.
September 16, 2026   Case Laws Money Laundering
PMLA recorded reasons and communicated arrest grounds upheld search and arrest linked to retained land-acquisition compensation proceeds.
September 16, 2026   Case Laws GST
Unconditional omission of GST refund restriction invalidates proceedings based solely on the deleted rule after its removal.
September 16, 2026   Case Laws Customs
Customs duty quantification delays cannot defeat timely redemption of confiscated goods when authorities fail to communicate payable duty.
September 16, 2026   Case Laws GST
Pre-GST service completion governs taxability despite later approval and billing, preventing GST-based withholding of payment for manpower services.
September 16, 2026   Case Laws GST
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional precedent.
September 16, 2026   Case Laws GST
Assignment of GIDC leasehold rights falls outside GST supply, defeating blocked credit demands and fraud-based proceedings.
September 16, 2026   Case Laws GST
Separation of GST audit and adjudication functions requires fresh determination by an officer other than the audit officer.
September 16, 2026   Case Laws GST
Works contract GST reimbursement requires recipients to bear verified differential tax arising from the VAT-to-GST regime change.
September 16, 2026   Case Laws GST
Valid show cause notice is indispensable to GST adjudication; DRC-01 cannot replace notice addressed to the taxable person.
September 16, 2026   Case Laws GST
Input tax credit under incorrect tax heads was reversed despite IGST reflection in GSTR-2A records.

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Home › Highlights › Insolvency and Bankruptcy › 2023 › May, 2023 › This
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Insolvency and Bankruptcy

Initiation of CIRP - NCLT admitted the application filed u/s 7 -...

NCLT Admits Section 7 Application to Initiate CIRP; Financial Creditor's Acceleration Notice Deemed Justified Over Debenture Trustee's Role.

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Insolvency and Bankruptcy May 25, 2023 Case Laws AT
Initiation of CIRP - NCLT admitted the application filed u/s 7 - status / locus of Debenture Trustee - assignment of debt - After looking into the different clauses of the Debenture Trust Document and Inter-Creditor Agreement, it is clear that the Financial Creditor was fully entitled to issue Acceleration Notice issued on 26.07.2022. The Debenture Trustee having already issued Notice of Demand on 13.07.2022, the argument of the Appellant that action has to be taken by Debenture Trustee loses its significance - AT
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