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    October 19, 2026   Notes GST
    GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
    October 19, 2026   Notes Income Tax
    TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional a...
    October 19, 2026   Notes Customs
    Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
    October 19, 2026   Notes Income Tax
    Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
    October 19, 2026   Notes GST
    Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
    October 19, 2026   Notes FEMA
    Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
    October 19, 2026   Notes Companies Law
    Unstayed Tribunal Orders Preserve Corporate Authority Despite Pending Oppression Appeals and Limit Bank Intervention in Account Operations
    October 19, 2026   Notes Benami Property
    Will-based benami claims remain barred where pleadings assert beneficial ownership and no statutory fiduciary relationship exists.
    October 19, 2026   Notes Income Tax
    Reassessment validity depends on tangible material, no prior conscious examination, and recorded reasons that alone define jurisdiction.
    October 19, 2026   Notifications Customs
    All Industry Rates of Duty Drawback for specified tariff items are reduced through Schedule amendments.
    October 19, 2026   Notifications Central Excise
    Special additional excise duty on petrol and diesel exports is revised, imposing new per-litre rates under the amended schedule.
    October 19, 2026   Circulars Customs
    Expert panel valuation of gems and jewellery requires independent assessment, voluntary service, and strict misconduct consequences.
    October 19, 2026   Case Laws GST
    Show-cause notice safeguards require consignees to answer alleged GST discrepancies before tax-evasion determinations are made.
    October 19, 2026   Case Laws GST
    Proof of principal place of business governs GST registration; missing additional-premises rent agreement cannot justify cancellation.
    October 19, 2026   Case Laws GST
    Tax-exclusive bills of quantities prevail over general tender tax clauses, supporting GST reimbursement for public works contractors.
    October 19, 2026   Case Laws GST
    Deferred input tax credit under section 16(5) remains available despite GSTR-2A mismatches when supporting records establish genuine business credit.
    October 19, 2026   Case Laws GST
    Refund of Excess IGST: Clerical GSTR-3B misreporting cannot justify retention of tax paid twice on zero-rated exports.
    October 19, 2026   Case Laws GST
    Input tax credit on retail-shop interiors remains available where the GST component is not capitalised in fixed-asset cost.
    October 19, 2026   Case Laws GST
    Input tax credit claims require transaction-specific proof of goods receipt; restored supplier registration supports entitlement despite bogus-supplie...
    October 19, 2026   Case Laws GST
    Unaccounted stock found during survey requires tax determination, making direct confiscation and penalty proceedings impermissible.
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October 19, 2026   Notes GST
GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
October 19, 2026   Notes Income Tax
TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional analysis.
October 19, 2026   Notes Customs
Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
October 19, 2026   Notes Income Tax
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation entries.
October 19, 2026   Notes GST
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherited estate.
October 19, 2026   Notes FEMA
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset holdings.
October 19, 2026   Notes Companies Law
Unstayed Tribunal Orders Preserve Corporate Authority Despite Pending Oppression Appeals and Limit Bank Intervention in Account Operations
October 19, 2026   Notes Benami Property
Will-based benami claims remain barred where pleadings assert beneficial ownership and no statutory fiduciary relationship exists.
October 19, 2026   Notes Income Tax
Reassessment validity depends on tangible material, no prior conscious examination, and recorded reasons that alone define jurisdiction.
October 19, 2026   Notifications Customs
All Industry Rates of Duty Drawback for specified tariff items are reduced through Schedule amendments.
October 19, 2026   Notifications Central Excise
Special additional excise duty on petrol and diesel exports is revised, imposing new per-litre rates under the amended schedule.
October 19, 2026   Circulars Customs
Expert panel valuation of gems and jewellery requires independent assessment, voluntary service, and strict misconduct consequences.
October 19, 2026   Case Laws GST
Show-cause notice safeguards require consignees to answer alleged GST discrepancies before tax-evasion determinations are made.
October 19, 2026   Case Laws GST
Proof of principal place of business governs GST registration; missing additional-premises rent agreement cannot justify cancellation.
October 19, 2026   Case Laws GST
Tax-exclusive bills of quantities prevail over general tender tax clauses, supporting GST reimbursement for public works contractors.
October 19, 2026   Case Laws GST
Deferred input tax credit under section 16(5) remains available despite GSTR-2A mismatches when supporting records establish genuine business credit.
October 19, 2026   Case Laws GST
Refund of Excess IGST: Clerical GSTR-3B misreporting cannot justify retention of tax paid twice on zero-rated exports.
October 19, 2026   Case Laws GST
Input tax credit on retail-shop interiors remains available where the GST component is not capitalised in fixed-asset cost.
October 19, 2026   Case Laws GST
Input tax credit claims require transaction-specific proof of goods receipt; restored supplier registration supports entitlement despite bogus-supplier allegations.
October 19, 2026   Case Laws GST
Unaccounted stock found during survey requires tax determination, making direct confiscation and penalty proceedings impermissible.

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Home › Highlights › SEBI › 2024 › June, 2024 › This
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SEBI issued a circular on "Financial Disincentives for...

SEBI Introduces Financial Penalties for Market Infrastructure Institutions' Surveillance Lapses Starting July 2024.

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SEBI June 6, 2024 Circulars
SEBI issued a circular on "Financial Disincentives for Surveillance Related Lapses" at Market Infrastructure Institutions (MIIs). MIIs play a crucial role in market integrity. SEBI can take action u/s SEBI Act, 1992 for contraventions. Surveillance is a core function of MIIs to detect market abuse. The framework introduces financial disincentives for Surveillance Related Lapses based on MII revenue and instances of lapses. SEBI will provide an opportunity for submissions before imposing disincentives. MIIs must credit the disincentives to SEBI-IPEF. Disclosure requirements are specified. The framework excludes matters with market-wide impact or affecting market integrity. It does not apply to minor procedural lapses. Effective from July 1, 2024, the framework does not limit SEBI's other enforcement actions.
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