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    July 15, 2026   Case Laws Customs
    Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
    July 15, 2026   Case Laws Customs
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    July 15, 2026   Case Laws Customs
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    Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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    Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits
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    July 15, 2026   Case Laws Indian Laws
    Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
    July 15, 2026   Case Laws VAT / Sales Tax
    Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
    July 14, 2026   Case Laws GST
    GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
    July 14, 2026   Case Laws GST
    Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
    July 14, 2026   Case Laws GST
    Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety
    July 14, 2026   Case Laws GST
    Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.
    July 14, 2026   Case Laws GST
    GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies
    July 14, 2026   Case Laws GST
    Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal
    July 14, 2026   Case Laws Income Tax
    Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation
    July 14, 2026   Case Laws Income Tax
    Mandatory pre-notice inquiry under section 148A: bypassing an approved inquiry invalidates reassessment proceedings and requires fresh action.
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July 15, 2026   Case Laws Customs
Principal function test classifies interactive smart display as a monitor, with its dedicated floor stand classified as apparatus-specific equipment
July 15, 2026   Case Laws Customs
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instruments.
July 15, 2026   Case Laws Customs
Prior court decision bars advance ruling on settled classification, and partial rejection prevents separate consideration of related exemption claims
July 15, 2026   Case Laws Companies Law
Stamp-duty valuation of amalgamated shares requires current, relevant material; disputed demands may be remanded for fresh adjudication.
July 15, 2026   Case Laws Companies Law
Mandatory audit quality controls and Ind AS 109 interest recognition underpin misconduct findings against auditor and audit firm
July 15, 2026   Case Laws SEBI
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed preliminarily
July 15, 2026   Case Laws IBC
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termination.
July 15, 2026   Case Laws IBC
Retrospective operation of registered assignment deeds and production of trust deeds support fresh consideration of insolvency proceedings on merits
July 15, 2026   Case Laws Money Laundering
Pre-crime business payments are not proceeds of crime; equivalent-value attachment requires proven receipt or diversion of criminal proceeds
July 15, 2026   Case Laws Service Tax
Contractual deduction claims cannot evade limitation through writ jurisdiction; disputed monetary recovery belongs in a civil suit.
July 15, 2026   Case Laws Indian Laws
Anti-evasion computation of royalty, DMF and NMET in sale value upheld; three-year royalty-rate revision limit does not apply
July 15, 2026   Case Laws VAT / Sales Tax
Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand
July 14, 2026   Case Laws GST
GST Appellate Tribunal remedy preserved after constitution, with limitation protection subject to mandatory pre-deposit and defect removal
July 14, 2026   Case Laws GST
Pre-deposit rules after reduced tax demand may avoid duplicate payment, while deficient court fees must be cured before admission.
July 14, 2026   Case Laws GST
Statutory appellate remedy and compliance with an unstayed order: goods released subject to bond and local surety
July 14, 2026   Case Laws GST
Jurisdictional challenges can sustain writ scrutiny of show-cause notices while enforcement remains restrained pending adjudication.
July 14, 2026   Case Laws GST
GST transition under contract clauses shifts additional tax burden to the employer, while escalation disputes proceed through contractual remedies
July 14, 2026   Case Laws GST
Year-wise tax assessments required: composite orders invalid, while writ challenges remain maintainable despite appellate dismissal
July 14, 2026   Case Laws Income Tax
Section 56(2)(ix) requires advance negotiations for a capital asset and forfeiture; business land-procurement advances therefore escaped taxation
July 14, 2026   Case Laws Income Tax
Mandatory pre-notice inquiry under section 148A: bypassing an approved inquiry invalidates reassessment proceedings and requires fresh action.

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GST - States

The APGST circular addresses multiple GST-related clarifications...

GST Council Clarifies Multiple Tax Rules, Exempts Penal Charges and Payment Aggregators, Regularizes Service Sector Transactions

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GST - States April 30, 2025 Circulars
The APGST circular addresses multiple GST-related clarifications following the 55th GST Council meeting. Key outcomes include: (1) No GST on penal charges levied by Regulated Entities per RBI instructions, (2) GST exemption confirmed for Payment Aggregators settling transactions up to 2,000, (3) Regularization of GST payment for research and development services from 2017-2024, (4) Restoration of GST exemption for NSDC-approved Training Partners, (5) Regularization of GST on commercial property rental under Reverse Charge Mechanism for composition levy taxpayers, and (6) Regularization of GST on incidental electricity transmission and distribution utility services from October 2024 to January 2025, all implemented on an 'as is where is' basis.
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