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    June 27, 2026   Case Laws Companies Law
    Look Out Circular restraints on travel must satisfy proportionality and a live legal basis, not routine debt default
    June 27, 2026   Case Laws SEBI
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    June 27, 2026   Case Laws IBC
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    June 27, 2026   Case Laws FEMA
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    June 27, 2026   Case Laws Service Tax
    Strict construction of exemption notifications bars astronomy coaching from the culture exemption, with demand recomputed on a cum-tax basis.
    June 27, 2026   Case Laws Service Tax
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    June 27, 2026   Case Laws Central Excise
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    Duty paid under protest refunds attract interest only from the refund application, not from the deposit date.
    June 27, 2026   Case Laws Central Excise
    Belated return filing fixes the relevant date for limitation, sustaining royalty duty only within the normal period.
    June 27, 2026   Case Laws Central Excise
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    June 26, 2026   Notifications SEZ
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    June 26, 2026   Circulars Customs
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    June 26, 2026   Circulars FEMA
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    June 26, 2026   Case Laws GST
    Notice to a non-existent amalgamating company is jurisdictionally void after merger, while fresh proceedings remain open.
    June 26, 2026   Case Laws GST
    Unsigned GST assessment orders are invalid; delayed writs may proceed if a patent defect exists and tax is partly deposited.
    June 26, 2026   Case Laws GST
    Input tax credit on purchases from a supplier later retrospectively cancelled was remitted for fresh consideration
    June 26, 2026   Case Laws GST
    Personal hearing under GST: multiple opportunities satisfied Section 75(4), and no second hearing was required before adverse order.
    June 26, 2026   Case Laws GST
    Separate show cause notices required for each taxation period; common notice clubbing multiple years was struck down.
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June 27, 2026   Case Laws Companies Law
Look Out Circular restraints on travel must satisfy proportionality and a live legal basis, not routine debt default
June 27, 2026   Case Laws SEBI
Negative due date rate in commodity futures upheld; cash settlement followed contract specifications and could not be annulled.
June 27, 2026   Case Laws IBC
Clean slate principle bars pre-CIRP electricity dues and LPSC demands for fresh supply after resolution plan approval
June 27, 2026   Case Laws FEMA
FEMA contravention does not automatically void a sale; challenge was barred, while ancestral partition survived.
June 27, 2026   Case Laws Service Tax
Strict construction of exemption notifications bars astronomy coaching from the culture exemption, with demand recomputed on a cum-tax basis.
June 27, 2026   Case Laws Service Tax
Voyage charter contracts treated as transportation of goods, not supply of tangible goods; tax demand and penalties fail.
June 27, 2026   Case Laws Central Excise
Revenue deposit refunds attract interest from each deposit date, with Section 11BB inapplicable and recalculation ordered up to refund.
June 27, 2026   Case Laws Central Excise
Duty paid under protest refunds attract interest only from the refund application, not from the deposit date.
June 27, 2026   Case Laws Central Excise
Belated return filing fixes the relevant date for limitation, sustaining royalty duty only within the normal period.
June 27, 2026   Case Laws Central Excise
Exemption on non-availment of credit survives Rule 6 reversal; extended limitation fails on departmental change of stand.
June 26, 2026   Notifications SEZ
SEZ notification formalises land area, Approval Committee and deemed Inland Container Depot status for semiconductor project
June 26, 2026   Circulars Customs
RTI First Appellate Authority designated for Chennai VII Air Cargo Commissionerate under the transparency framework
June 26, 2026   Circulars FEMA
FEMA reporting rules rationalised: revised FLM-8, quarterly franchisee disclosures, and several returns discontinued
June 26, 2026   Circulars SEBI
Relaxed NISM certification for non-core investment advice staff, with lighter exam and transition for existing holders.
June 26, 2026   Circulars FEMA
Open position computation for AD Cat-I banks excludes hedged FCNR(B) and foreign borrowing transactions under revised RBI directions.
June 26, 2026   Case Laws GST
Notice to a non-existent amalgamating company is jurisdictionally void after merger, while fresh proceedings remain open.
June 26, 2026   Case Laws GST
Unsigned GST assessment orders are invalid; delayed writs may proceed if a patent defect exists and tax is partly deposited.
June 26, 2026   Case Laws GST
Input tax credit on purchases from a supplier later retrospectively cancelled was remitted for fresh consideration
June 26, 2026   Case Laws GST
Personal hearing under GST: multiple opportunities satisfied Section 75(4), and no second hearing was required before adverse order.
June 26, 2026   Case Laws GST
Separate show cause notices required for each taxation period; common notice clubbing multiple years was struck down.

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Income Tax

Condonation of Delay in filing the returns of income seeking...

Income tax return delay excused due to genuine hardship from AAR ruling; court orders processing after compliance.

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Income Tax January 27, 2024 Case Laws HC
Condonation of Delay in filing the returns of income seeking refund - delay due to date of ruling of the AAR - genuine hardship - The delay in filing tax returns for AYs 2012-13 and 2013-14 by the petitioner was condoned under Section 119(2)(b) of the Income Tax Act, subject to payment of costs, due to genuine hardship. The assessing officer was directed to process the returns after compliance with the conditional order. - HC
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Acts Income Tax
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