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    August 22, 2026   NotificationsDGFT
    One Star Export House status now accepts export performance in any two of the preceding three financial years.
    August 22, 2026   NotificationsDGFT
    Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
    August 22, 2026   CircularsDGFT
    Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
    August 22, 2026   CircularsDGFT
    Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
    August 22, 2026   CircularsCustoms
    Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
    August 22, 2026   CircularsCustoms
    International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
    August 22, 2026   CircularsSEBI
    Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
    August 22, 2026   CircularsSEBI
    KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
    August 22, 2026   Case LawsGST
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
    August 22, 2026   Case LawsGST
    AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
    August 22, 2026   Case LawsGST
    Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
    August 22, 2026   Case LawsGST
    Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
    August 22, 2026   Case LawsGST
    GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
    August 22, 2026   Case LawsGST
    Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
    August 22, 2026   Case LawsGST
    Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
    August 22, 2026   Case LawsGST
    Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
    August 22, 2026   Case LawsGST
    GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
    August 22, 2026   Case LawsGST
    GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
    August 22, 2026   Case LawsGST
    Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
    August 22, 2026   Case LawsGST
    Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.
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    August 22, 2026   Notifications DGFT
    One Star Export House status now accepts export performance in any two of the preceding three financial years.
    August 22, 2026   Notifications DGFT
    Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
    August 22, 2026   Circulars DGFT
    Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
    August 22, 2026   Circulars DGFT
    Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisations.
    August 22, 2026   Circulars Customs
    Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
    August 22, 2026   Circulars Customs
    International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station movement procedures.
    August 22, 2026   Circulars SEBI
    Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
    August 22, 2026   Circulars SEBI
    KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
    August 22, 2026   Case Laws GST
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
    August 22, 2026   Case Laws GST
    AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
    August 22, 2026   Case Laws GST
    Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
    August 22, 2026   Case Laws GST
    Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
    August 22, 2026   Case Laws GST
    GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
    August 22, 2026   Case Laws GST
    Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
    August 22, 2026   Case Laws GST
    Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
    August 22, 2026   Case Laws GST
    Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
    August 22, 2026   Case Laws GST
    GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
    August 22, 2026   Case Laws GST
    GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
    August 22, 2026   Case Laws GST
    Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
    August 22, 2026   Case Laws GST
    Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.

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

      Disclaimer of onerous property granted to the Official...

      Court Allows Liquidator to Disclaim Onerous Lease; PNB's Rights End with Sub-Lease Termination by IIPL.

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      Companies LawJuly 26, 2024Case LawsHC
      Disclaimer of onerous property granted to the Official Liquidator to disclaim office space - peaceful, vacant possession to be handed over to applicant from Official Liquidator. Mortgage/charge enforceable only during subsistence of sub-lease. Company's account NPA since 31.12.2011, symbolic possession taken by PNB on 06.02.2013. Objector-PNB's rights terminated upon termination of sub-lease by applicant-IIPL. Objector cannot claim rights beyond company's sub-lease rights. Similar case of Stressed Assets Stabilization Fund. Leave granted to Official Liquidator to disclaim property, handover vacant possession to applicant within 45 days by removing padlocks/seals. Application disposed of.
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      ActsIncome Tax
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