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    November 3, 2025   Case Laws Central Excise
    Appeal allowed; excise demand and penalties under Rule 25 read with s.11AC and Rule 26 annulled for lack of evidence
    November 3, 2025   Case Laws Indian Laws
    Appeal allowed under Art.142; arbitral award upheld, sale deeds validated; company forfeits Rs.6.82cr, pays Rs.3.18cr; s.34(2)(b)(ii)/s.34(2A) invoked
    November 3, 2025   Case Laws Indian Laws
    Tribunal award of delayed interest under Section 18(1)(a) upheld; Section 44(6) revisional power and Section 43(5) deposit appropriation affirmed
    November 1, 2025   Notifications Customs
    Customs fixes tariff values for edible oils, brass scrap, areca nut, gold and silver effective 1 November 2025
    November 1, 2025   Notifications Customs
    Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
    November 1, 2025   Notifications Customs
    Voluntary post-clearance revision of customs entries allowed via authorised portal application subject to conditions, fees, and verification
    November 1, 2025   Notifications Customs
    Customs Act, 1962: Rs.1,000 fee added for electronic applications under Voluntary Revision of Entries Post Clearance Regulations, 2025
    November 1, 2025   Notifications Customs
    Government inserts Section 18A into Notification No. 26/2022-Customs (N.T.), assigning functions to designated proper officers
    November 1, 2025   Circulars SEBI
    Securities regulator sets new derivatives index eligibility: min 14 constituents, weight caps, phased rebalancing by set deadlines
    November 1, 2025   Circulars SEBI
    Regulator allows advisers and analysts to share certified past performance privately before PaRRVA launches, subject to conditions and enrolment
    November 1, 2025   Circulars SEBI
    Regulator allows advisers to give second opinions and charge up to 2.5% AUA fees with annual disclosure and consent
    November 1, 2025   Circulars FEMA
    FCRA renewal: Registrants must file Form FC-3C with Proforma AA at least four months before certificate expiry
    November 1, 2025   Case Laws GST
    Accused granted regular bail under s.132(1)(b),(c) CGST Act; offences compoundable under s.138, release on bonds
    November 1, 2025   Case Laws GST
    Petition allowed, impugned order set aside; matter remitted to second respondent for fresh adjudication and hearing
    November 1, 2025   Case Laws GST
    Petition dismissed; show-cause notice upheld as not wholly without jurisdiction; demerger and 2018 Notification require full adjudication
    November 1, 2025   Case Laws GST
    Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible - matter remitted
    November 1, 2025   Case Laws GST
    Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
    November 1, 2025   Case Laws GST
    Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
    November 1, 2025   Case Laws GST
    Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
    November 1, 2025   Case Laws GST
    Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST
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November 3, 2025   Case Laws Central Excise
Appeal allowed; excise demand and penalties under Rule 25 read with s.11AC and Rule 26 annulled for lack of evidence
November 3, 2025   Case Laws Indian Laws
Appeal allowed under Art.142; arbitral award upheld, sale deeds validated; company forfeits Rs.6.82cr, pays Rs.3.18cr; s.34(2)(b)(ii)/s.34(2A) invoked
November 3, 2025   Case Laws Indian Laws
Tribunal award of delayed interest under Section 18(1)(a) upheld; Section 44(6) revisional power and Section 43(5) deposit appropriation affirmed
November 1, 2025   Notifications Customs
Customs fixes tariff values for edible oils, brass scrap, areca nut, gold and silver effective 1 November 2025
November 1, 2025   Notifications Customs
Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effective 1 Nov 2025
November 1, 2025   Notifications Customs
Voluntary post-clearance revision of customs entries allowed via authorised portal application subject to conditions, fees, and verification
November 1, 2025   Notifications Customs
Customs Act, 1962: Rs.1,000 fee added for electronic applications under Voluntary Revision of Entries Post Clearance Regulations, 2025
November 1, 2025   Notifications Customs
Government inserts Section 18A into Notification No. 26/2022-Customs (N.T.), assigning functions to designated proper officers
November 1, 2025   Circulars SEBI
Securities regulator sets new derivatives index eligibility: min 14 constituents, weight caps, phased rebalancing by set deadlines
November 1, 2025   Circulars SEBI
Regulator allows advisers and analysts to share certified past performance privately before PaRRVA launches, subject to conditions and enrolment
November 1, 2025   Circulars SEBI
Regulator allows advisers to give second opinions and charge up to 2.5% AUA fees with annual disclosure and consent
November 1, 2025   Circulars FEMA
FCRA renewal: Registrants must file Form FC-3C with Proforma AA at least four months before certificate expiry
November 1, 2025   Case Laws GST
Accused granted regular bail under s.132(1)(b),(c) CGST Act; offences compoundable under s.138, release on bonds
November 1, 2025   Case Laws GST
Petition allowed, impugned order set aside; matter remitted to second respondent for fresh adjudication and hearing
November 1, 2025   Case Laws GST
Petition dismissed; show-cause notice upheld as not wholly without jurisdiction; demerger and 2018 Notification require full adjudication
November 1, 2025   Case Laws GST
Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible - matter remitted
November 1, 2025   Case Laws GST
Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
November 1, 2025   Case Laws GST
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)
November 1, 2025   Case Laws GST
Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
November 1, 2025   Case Laws GST
Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST

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Companies Law

The Central Government, exercising powers under section 396 of...

Central Government appoints multiple Registrars of Companies with territorial jurisdictions under Section 396, Companies Act, 2013, effective 1 January 2026

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Companies Law October 30, 2025 Notifications
The Central Government, exercising powers under section 396 of the Companies Act, 2013, establishes multiple Registrars of Companies with specified territorial jurisdictions for company registration and related statutory functions. Ten registrar offices are designated (two for Delhi, two for Mumbai, two for Kolkata, one for Haryana at Chandigarh, two for Uttar Pradesh at Kanpur and NOIDA, and one at Nagpur) with detailed district and state-level jurisdictions. The notification takes effect 1 January 2026.
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Acts Income Tax
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