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    June 5, 2026   Case Laws Customs
    Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
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    Inspection and investigation rules amended to broaden references, clarify disciplinary directions, and replace Form A with notified format.
    June 4, 2026   Notifications Customs
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    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
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June 5, 2026   Case Laws Customs
Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
June 5, 2026   Case Laws IBC
Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.
June 4, 2026   Notifications IBC
Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.
June 4, 2026   Notifications IBC
Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.
June 4, 2026   Notifications IBC
Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.
June 4, 2026   Notifications IBC
Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.
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.

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Insolvency and Bankruptcy

CIRP - Calculation of the interest - admission of the claim by...

NCLAT Rules COC Cannot Decide on Interest and Charges in CIRP; Role Reserved for Resolution Professional.

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Insolvency and Bankruptcy March 12, 2024 Case Laws AT
CIRP - Calculation of the interest - admission of the claim by the Resolution Professional - The Adjudicating Authority directed to examine the exorbitantly high interest and charges admitted by the Resolution Professional. It was deemed appropriate to grant interim relief restraining the COC from considering and approving the resolution plans during the pendency of the case.The NCLAT held that the matter of interest and charges does not fall within the ambit of the COC. The responsibility of verifying claims submitted by parties lies with the Resolution Professional.
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