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    October 30, 2025   Case Laws Customs
    Breach of pre-import condition allows only s.3(12) integrated tax recovery; confiscation, penalties and interest cannot be imposed
    October 30, 2025   Case Laws Indian Laws
    Section 9: Crypto held on WazirX deemed within jurisdiction; interim protection granted for applicant's frozen XRP holdings
    October 30, 2025   Case Laws Customs
    Confiscation and penalties set aside after s.108 statements and email printouts excluded for noncompliance with s.138B procedure
    October 30, 2025   Case Laws Customs
    Import of ENABLE 2005-CE under Notification No.52/2003 deemed valid; confiscation and penalty under s.111(o)/s.112(a)(ii) set aside
    October 30, 2025   Case Laws Customs
    Appeals allowed: demands for differential export duty, interest, confiscation and penalties quashed under pre-2011 export valuation rules
    October 30, 2025   Case Laws Customs
    Appeals dismissed; penalties under Section 112(a) upheld for mens rea and Section 111(j) confiscation liability
    October 30, 2025   Case Laws IBC
    Appeal allows quashing of demat account freeze; Exchange circular inapplicable after CIRP admission under Section 14 moratorium
    October 30, 2025   Case Laws Money Laundering
    Denial of satisfaction under s.45 PMLA for layering and laundering, but bail granted on speedy-trial grounds
    October 30, 2025   Case Laws Service Tax
    Unspecific SCN, invalid s.73(1A) statement set aside; government authority exempt receipts; s.70 and Rule 7C penalty upheld
    October 30, 2025   Case Laws Central Excise
    Mixed-cereal products properly classified under CETH 2106; reclassification to 1901 rejected and Rule 25 penalty set aside
    October 29, 2025   Notifications SEBI
    Regulation 18 amended: trust deeds must follow prescribed format/timelines, trustees can accept deviations with issuer's summary
    October 29, 2025   Notifications Income Tax
    Board authorizes Commissioner at Centralized Processing Centre to rectify orders under Section 154 and issue notices under Section 156
    October 29, 2025   Notifications Customs
    Government amends All Industry Rate for duty drawback on Chapter 71 jewellery, revising tariff items 711301, 711302, 711401
    October 29, 2025   Circulars GST
    Tax authority fixes officer designations and monetary limits for issuing show-cause notices/orders under Sections 74A, 75(2), 122; Rule 142(1A).
    October 29, 2025   Circulars SEZ
    Developers in IT/ITES SEZs must apply to Development Commissioner for NPA-to-PA reverse demarcation under Section 6 Rule 11(1-2)
    October 29, 2025   Circulars SEBI
    Regulator allows transfer of portfolio management services with approvals, full-business transfer rules, liability assumption and two-month completion
    October 29, 2025   Case Laws GST
    Provisional bank account attachment under Section 83 CGST upheld; officer's authority validated, fresh objections allowed with reasons in two weeks
    October 29, 2025   Case Laws GST
    The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continu...
    October 29, 2025   Case Laws GST
    Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action
    October 29, 2025   Case Laws GST
    Order quashed and case remanded for fresh GST adjudication after failure to consider no-consideration defense and circulars
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October 30, 2025   Case Laws Customs
Breach of pre-import condition allows only s.3(12) integrated tax recovery; confiscation, penalties and interest cannot be imposed
October 30, 2025   Case Laws Indian Laws
Section 9: Crypto held on WazirX deemed within jurisdiction; interim protection granted for applicant's frozen XRP holdings
October 30, 2025   Case Laws Customs
Confiscation and penalties set aside after s.108 statements and email printouts excluded for noncompliance with s.138B procedure
October 30, 2025   Case Laws Customs
Import of ENABLE 2005-CE under Notification No.52/2003 deemed valid; confiscation and penalty under s.111(o)/s.112(a)(ii) set aside
October 30, 2025   Case Laws Customs
Appeals allowed: demands for differential export duty, interest, confiscation and penalties quashed under pre-2011 export valuation rules
October 30, 2025   Case Laws Customs
Appeals dismissed; penalties under Section 112(a) upheld for mens rea and Section 111(j) confiscation liability
October 30, 2025   Case Laws IBC
Appeal allows quashing of demat account freeze; Exchange circular inapplicable after CIRP admission under Section 14 moratorium
October 30, 2025   Case Laws Money Laundering
Denial of satisfaction under s.45 PMLA for layering and laundering, but bail granted on speedy-trial grounds
October 30, 2025   Case Laws Service Tax
Unspecific SCN, invalid s.73(1A) statement set aside; government authority exempt receipts; s.70 and Rule 7C penalty upheld
October 30, 2025   Case Laws Central Excise
Mixed-cereal products properly classified under CETH 2106; reclassification to 1901 rejected and Rule 25 penalty set aside
October 29, 2025   Notifications SEBI
Regulation 18 amended: trust deeds must follow prescribed format/timelines, trustees can accept deviations with issuer's summary
October 29, 2025   Notifications Income Tax
Board authorizes Commissioner at Centralized Processing Centre to rectify orders under Section 154 and issue notices under Section 156
October 29, 2025   Notifications Customs
Government amends All Industry Rate for duty drawback on Chapter 71 jewellery, revising tariff items 711301, 711302, 711401
October 29, 2025   Circulars GST
Tax authority fixes officer designations and monetary limits for issuing show-cause notices/orders under Sections 74A, 75(2), 122; Rule 142(1A).
October 29, 2025   Circulars SEZ
Developers in IT/ITES SEZs must apply to Development Commissioner for NPA-to-PA reverse demarcation under Section 6 Rule 11(1-2)
October 29, 2025   Circulars SEBI
Regulator allows transfer of portfolio management services with approvals, full-business transfer rules, liability assumption and two-month completion
October 29, 2025   Case Laws GST
Provisional bank account attachment under Section 83 CGST upheld; officer's authority validated, fresh objections allowed with reasons in two weeks
October 29, 2025   Case Laws GST
The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continue
October 29, 2025   Case Laws GST
Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action
October 29, 2025   Case Laws GST
Order quashed and case remanded for fresh GST adjudication after failure to consider no-consideration defense and circulars

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LLP

The Central Government, exercising powers under section 68A of...

Central Government appoints Registrars of Companies under Section 68A to administer LLP registrations and functions from 1 January 2026

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LLP October 30, 2025 Notifications
The Central Government, exercising powers under section 68A of the Limited Liability Partnership Act, 2008, establishes specified Registrars of Companies within the corporate affairs ministry to administer LLP registration and related functions across defined territorial jurisdictions (multiple offices across Delhi, Haryana, Uttar Pradesh, Mumbai, Nagpur, Kolkata and others), each assigned specific districts or states; the notification takes effect from 1 January 2026.
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Acts Income Tax
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