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    July 3, 2026   Case LawsCustoms
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
    July 3, 2026   Case LawsCustoms
    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case LawsCustoms
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Case LawsIBC
    Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
    July 3, 2026   Case LawsIBC
    Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.
    July 3, 2026   Case LawsIBC
    Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.
    July 3, 2026   Case LawsIBC
    Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.
    July 3, 2026   Case LawsIBC
    Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.
    July 3, 2026   Case LawsMoney Laundering
    Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.
    July 3, 2026   Case LawsMoney Laundering
    Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.
    July 3, 2026   Case LawsService Tax
    Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.
    July 3, 2026   Case LawsService Tax
    SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.
    July 3, 2026   Case LawsService Tax
    Principal-to-principal cargo space trading is not taxable service; markup alone cannot create service tax liability.
    July 3, 2026   Case LawsService Tax
    VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives
    July 3, 2026   CircularsCustoms
    Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.
    July 2, 2026   NotificationsMoney Laundering
    Aadhaar authentication for PMLA compliance extended to a new reporting entity under RBI consultation
    July 2, 2026   NotificationsCustoms
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 1 July 2026.
    July 2, 2026   CircularsDGFT
    EPM compliance support revised with higher MSME reimbursement, two-stage claims, and export-linked instalment release
    July 2, 2026   CircularsDGFT
    Market access support guidelines amended: BSM delegation size cut to 25 and advance grants must be refunded promptly on cancellation.
    July 2, 2026   Case LawsGST
    Single notice cannot club multiple financial years under GST limitation rules; writ relief remains available for jurisdictional error
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    July 3, 2026   Case Laws Customs
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
    July 3, 2026   Case Laws Customs
    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case Laws Customs
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Case Laws IBC
    Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law.
    July 3, 2026   Case Laws IBC
    Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.
    July 3, 2026   Case Laws IBC
    Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.
    July 3, 2026   Case Laws IBC
    Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.
    July 3, 2026   Case Laws IBC
    Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.
    July 3, 2026   Case Laws Money Laundering
    Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.
    July 3, 2026   Case Laws Money Laundering
    Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.
    July 3, 2026   Case Laws Service Tax
    Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.
    July 3, 2026   Case Laws Service Tax
    SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.
    July 3, 2026   Case Laws Service Tax
    Principal-to-principal cargo space trading is not taxable service; markup alone cannot create service tax liability.
    July 3, 2026   Case Laws Service Tax
    VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives
    July 3, 2026   Circulars Customs
    Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.
    July 2, 2026   Notifications Money Laundering
    Aadhaar authentication for PMLA compliance extended to a new reporting entity under RBI consultation
    July 2, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 1 July 2026.
    July 2, 2026   Circulars DGFT
    EPM compliance support revised with higher MSME reimbursement, two-stage claims, and export-linked instalment release
    July 2, 2026   Circulars DGFT
    Market access support guidelines amended: BSM delegation size cut to 25 and advance grants must be refunded promptly on cancellation.
    July 2, 2026   Case Laws GST
    Single notice cannot club multiple financial years under GST limitation rules; writ relief remains available for jurisdictional error

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      Home› Highlights › Companies Law › 2024 › March, 2024 › This
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      Companies Law

      Validity of SCN proposing to declare the petitioners as wilful...

      Court Upholds Validity of Show-Cause Notice for Wilful Default, Separate from NPA Status; Affirms Petitioners' Response Rights.

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      Companies LawMarch 22, 2024Case LawsHC
      Validity of SCN proposing to declare the petitioners as wilful defaulters - Classification of Account as NPA - Impact of CIRP proceedings under IBC - The High Court held that NPA classification was deemed irrelevant to the determination of wilful default, and the Show-cause Notice was deemed valid. - The court ruled that the NPA classification was a separate issue from wilful default and that the petitioners' arguments regarding the classification's invalidity were not sustainable. - The court determined that the petitioners' legal rights were not infringed by the issuance of the Show-cause Notice, as they had the opportunity to respond to it. - The court found that the allegations in the Show-cause Notice provided sufficient grounds for declaring the petitioners as wilful defaulters, as per the Master Circular. - The court clarified that wilful defaulter proceedings were not subject to the moratorium imposed by Section 96 of the IBC.
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      ActsIncome Tax
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