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    June 15, 2026   Circulars Customs
    ASR and SFCN messages under SCMTR are live pan-India, with mandatory ACU and ATP registration required for stakeholders.
    June 15, 2026   Circulars GST
    GSTAT Mumbai Bench commences operations, with jurisdiction, filing procedure and defect-cure requirements now in force.
    June 15, 2026   Circulars Customs
    Cancellation of Out of Charge requires importer request, CFS confirmation of goods availability, and higher approval if goods are missing.
    June 15, 2026   Case Laws GST
    Reverse-charge ITC and credit distribution without ISD registration were upheld on statutory reading and revenue neutrality.
    June 15, 2026   Case Laws GST
    Notice to legal representative required before proceeding against deceased sole proprietor; order against dead person quashed
    June 15, 2026   Case Laws GST
    Restoration of Cancelled GST Registration Permitted on Filing Returns and Full Tax Payment Under Rule 22(4)
    June 15, 2026   Case Laws GST
    SEZ and zero-rated supply dispute remanded for fresh adjudication after missing documents were produced before authority
    June 15, 2026   Case Laws GST
    Refund claims can be reconsidered when supplier classification errors are curable and supporting documents are later produced.
    June 15, 2026   Case Laws GST
    Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rules
    June 15, 2026   Case Laws Income Tax
    Natural justice in reassessment: failure to consider assessee's reply vitiates the notice and requires fresh adjudication
    June 15, 2026   Case Laws Income Tax
    Short deduction, corporate guarantee fee, and section 14A presumptions: no substantial question of law on covered issues.
    June 15, 2026   Case Laws Income Tax
    Intra-entity interest and banking deductions: head office expenses, foreign exchange losses, and securities valuation treated as allowable.
    June 15, 2026   Case Laws Income Tax
    Depreciation on goodwill fails where the transfer agreement is unsigned and unregistered, lacking legal sanctity.
    June 15, 2026   Case Laws Income Tax
    Electronic evidence needs corroboration before tax additions; unproven property deals and repeated taxation were rejected
    June 15, 2026   Case Laws Income Tax
    Order-specific appeal rights bar challenge to an assessment that made no fresh adverse variation under tax law
    June 15, 2026   Case Laws Customs
    Redemption fine and re-export relief maintained, with deposited amounts set off against fines and penalties
    June 15, 2026   Case Laws Customs
    Strict construction of customs exemption notifications upheld denial, duty recovery, confiscation, and penalty for breached post-import conditions.
    June 15, 2026   Case Laws Customs
    Re-import exemption and drawback repayment allowed for exported goods after compliance with bond and re-export conditions
    June 15, 2026   Case Laws IBC
    Natural justice permits writ interference when additional objections are refused in insolvency proceedings after an original reply.
    June 15, 2026   Case Laws IBC
    Threshold locus standi under Section 94 IBC can be examined first; personal guarantor status must be proved.
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June 15, 2026   Circulars Customs
ASR and SFCN messages under SCMTR are live pan-India, with mandatory ACU and ATP registration required for stakeholders.
June 15, 2026   Circulars GST
GSTAT Mumbai Bench commences operations, with jurisdiction, filing procedure and defect-cure requirements now in force.
June 15, 2026   Circulars Customs
Cancellation of Out of Charge requires importer request, CFS confirmation of goods availability, and higher approval if goods are missing.
June 15, 2026   Case Laws GST
Reverse-charge ITC and credit distribution without ISD registration were upheld on statutory reading and revenue neutrality.
June 15, 2026   Case Laws GST
Notice to legal representative required before proceeding against deceased sole proprietor; order against dead person quashed
June 15, 2026   Case Laws GST
Restoration of Cancelled GST Registration Permitted on Filing Returns and Full Tax Payment Under Rule 22(4)
June 15, 2026   Case Laws GST
SEZ and zero-rated supply dispute remanded for fresh adjudication after missing documents were produced before authority
June 15, 2026   Case Laws GST
Refund claims can be reconsidered when supplier classification errors are curable and supporting documents are later produced.
June 15, 2026   Case Laws GST
Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rules
June 15, 2026   Case Laws Income Tax
Natural justice in reassessment: failure to consider assessee's reply vitiates the notice and requires fresh adjudication
June 15, 2026   Case Laws Income Tax
Short deduction, corporate guarantee fee, and section 14A presumptions: no substantial question of law on covered issues.
June 15, 2026   Case Laws Income Tax
Intra-entity interest and banking deductions: head office expenses, foreign exchange losses, and securities valuation treated as allowable.
June 15, 2026   Case Laws Income Tax
Depreciation on goodwill fails where the transfer agreement is unsigned and unregistered, lacking legal sanctity.
June 15, 2026   Case Laws Income Tax
Electronic evidence needs corroboration before tax additions; unproven property deals and repeated taxation were rejected
June 15, 2026   Case Laws Income Tax
Order-specific appeal rights bar challenge to an assessment that made no fresh adverse variation under tax law
June 15, 2026   Case Laws Customs
Redemption fine and re-export relief maintained, with deposited amounts set off against fines and penalties
June 15, 2026   Case Laws Customs
Strict construction of customs exemption notifications upheld denial, duty recovery, confiscation, and penalty for breached post-import conditions.
June 15, 2026   Case Laws Customs
Re-import exemption and drawback repayment allowed for exported goods after compliance with bond and re-export conditions
June 15, 2026   Case Laws IBC
Natural justice permits writ interference when additional objections are refused in insolvency proceedings after an original reply.
June 15, 2026   Case Laws IBC
Threshold locus standi under Section 94 IBC can be examined first; personal guarantor status must be proved.

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Companies Law

NCLT gets 14 new Members as Judicial Member and Technical Member...

NCLT Welcomes 14 New Judicial and Technical Members for a Five-Year Term.

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Companies Law June 13, 2023 Notifications
NCLT gets 14 new Members as Judicial Member and Technical Member in the National Company Law Tribunal for a period of five years. - Notification
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Acts Income Tax
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