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    June 13, 2026   Case Laws Money Laundering
    Prolonged pre-trial incarceration can justify bail despite special-statute restrictions where Article 21 rights are seriously implicated.
    June 13, 2026   Case Laws Service Tax
    Ultra vires service tax on members' clubs cannot be denied as time-barred when paid under mistake of law.
    June 13, 2026   Case Laws VAT / Sales Tax
    Director liability for tax dues requires prior disclosure of gross negligence allegations before bank attachment can stand.
    June 13, 2026   Case Laws Indian Laws
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    June 13, 2026   Case Laws Indian Laws
    Cheque dishonour settlements can justify quashing and sentence modification under inherent jurisdiction where compromise is genuine.
    June 12, 2026   Notifications IBC
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    June 12, 2026   Notifications Central Excise
    Ethanol blended petrol exemption expanded to cover new blend ratios meeting BIS specification, with nil excise duty.
    June 12, 2026   Notifications Central Excise
    Excise exemption for specified ethanol blended petrol brings Road and Infrastructure Cess relief on notified BIS-compliant blends
    June 12, 2026   Notifications Central Excise
    Ethanol blended petrol exemption expanded to cover 22%, 25%, 27% and 30% blends meeting BIS standards.
    June 12, 2026   Notifications Central Excise
    Excise exemption expands to specified ethanol-blended petrol variants meeting BIS standards and prescribed blend ratios.
    June 12, 2026   Notifications Customs
    Countervailing duty extension keeps levy on aluminium wire and wire rod from Malaysia in force until 23 March 2027.
    June 12, 2026   Circulars SEBI
    Merchant banker compliance timelines extended for Separate Business Units and net worth requirements under SEBI circular.
    June 12, 2026   Case Laws GST
    Unsigned GST assessment orders are invalid and cannot be treated as served, affecting limitation and delay.
    June 12, 2026   Case Laws GST
    Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
    June 12, 2026   Case Laws GST
    GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
    June 12, 2026   Case Laws GST
    Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
    June 12, 2026   Case Laws GST
    DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
    June 12, 2026   Case Laws GST
    Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
    June 12, 2026   Case Laws Income Tax
    Natural justice breach in transfer and revision proceedings during COVID led to setting aside both orders
    June 12, 2026   Case Laws Income Tax
    Form No. 10 and capital work-in-progress additions fail where no evidence of actual receipt or current-year claim exists.
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June 13, 2026   Case Laws Money Laundering
Prolonged pre-trial incarceration can justify bail despite special-statute restrictions where Article 21 rights are seriously implicated.
June 13, 2026   Case Laws Service Tax
Ultra vires service tax on members' clubs cannot be denied as time-barred when paid under mistake of law.
June 13, 2026   Case Laws VAT / Sales Tax
Director liability for tax dues requires prior disclosure of gross negligence allegations before bank attachment can stand.
June 13, 2026   Case Laws Indian Laws
Interim moratorium and natural justice limits in arbitration, with mortgage enforcement treated as non-arbitrable against guarantors.
June 13, 2026   Case Laws Indian Laws
Cheque dishonour settlements can justify quashing and sentence modification under inherent jurisdiction where compromise is genuine.
June 12, 2026   Notifications IBC
Insolvency resolution process rules tightened on creditor participation, cost approvals, and committee reasoning for resolution plans.
June 12, 2026   Notifications Central Excise
Ethanol blended petrol exemption expanded to cover new blend ratios meeting BIS specification, with nil excise duty.
June 12, 2026   Notifications Central Excise
Excise exemption for specified ethanol blended petrol brings Road and Infrastructure Cess relief on notified BIS-compliant blends
June 12, 2026   Notifications Central Excise
Ethanol blended petrol exemption expanded to cover 22%, 25%, 27% and 30% blends meeting BIS standards.
June 12, 2026   Notifications Central Excise
Excise exemption expands to specified ethanol-blended petrol variants meeting BIS standards and prescribed blend ratios.
June 12, 2026   Notifications Customs
Countervailing duty extension keeps levy on aluminium wire and wire rod from Malaysia in force until 23 March 2027.
June 12, 2026   Circulars SEBI
Merchant banker compliance timelines extended for Separate Business Units and net worth requirements under SEBI circular.
June 12, 2026   Case Laws GST
Unsigned GST assessment orders are invalid and cannot be treated as served, affecting limitation and delay.
June 12, 2026   Case Laws GST
Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
June 12, 2026   Case Laws GST
GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
June 12, 2026   Case Laws GST
Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
June 12, 2026   Case Laws GST
DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
June 12, 2026   Case Laws GST
Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
June 12, 2026   Case Laws Income Tax
Natural justice breach in transfer and revision proceedings during COVID led to setting aside both orders
June 12, 2026   Case Laws Income Tax
Form No. 10 and capital work-in-progress additions fail where no evidence of actual receipt or current-year claim exists.

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GST

The works rendered by the applicant involving application of...

Polymer Coating for Bridges: Classified as Works Contract, Taxed as Service; Rates Vary Over Time per CGST Act.

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GST August 5, 2024 Case Laws AAR
The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls under the definition of "works contract" u/s 2(119) of the CGST Act, 2017, and will be treated as supply of service under Service Code 995473. The composite supply of such works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a bridge for road transportation for use by the general public is taxable at 12% under Notification 11/2017-Central Tax (Rate), as amended. The status or category of the recipient is immaterial for determining the tax rate. The applicable tax rate may vary based on the time of supply, being 18% (9% CGST and 9% SGST) from 01.07.2017 to 21.08.2017, 12% (6% CGST and 6% SGST) from 22.08.2017 to 17.07.2022, and 18% (9% CGST and 9% SGST) from 18.07.2022 onwards. The eligibility for exemption under Notification 12/2017-Central Tax (Rate) is deemed irrelevant based on the ruling.
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