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    December 26, 2025   Case Laws Companies Law
    Alleged fraudulent share transfers and oppression claims: tribunal may order forensic audit of disputed documents on prima facie basis
    December 26, 2025   Case Laws Companies Law
    Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for l...
    December 26, 2025   Case Laws IBC
    CoC-approved CIRP resolution plan withdrawal and LoI cancellation after 100% vote barred; section 30(2)(b) compliance upheld, appeal allowed.
    December 26, 2025   Case Laws IBC
    Post-SARFAESI 13(13) leave-and-license and usage deed over secured asset held void; Section 66 refund ordered, appeal dismissed.
    December 26, 2025   Case Laws IBC
    Amending "date of default" in s.7 insolvency filing to avoid s.10A bar upheld; appeal dismissed
    December 26, 2025   Case Laws IBC
    Homebuyer allottee claim in builder insolvency resolution plan: belated filing can't be rejected merely after CoC approval; reconsideration ordered
    December 26, 2025   Case Laws FEMA
    Export proceeds undervaluation under FEMA s.13(1) penalty amount upheld; bid to enhance up to three times rejected.
    December 26, 2025   Case Laws FEMA
    Seized Indian currency confiscation and document-supply hearing dispute; penalties for ss. 3(a), 3(b), 3(d), 4 upheld but reduced
    December 26, 2025   Case Laws Money Laundering
    PMLA attachment and freezing based solely on FIRs later closed as "mistake of fact" quashed for lack of jurisdiction
    December 26, 2025   Case Laws Money Laundering
    Secured bank's hypothecation over partly tainted vehicle funds faces PMLA attachment; loan portion protected u/s8(8), relief allowed.
    December 26, 2025   Case Laws Service Tax
    Service tax on admission to amusement and entertainment venues versus state entertainment tax powers; levy struck down, appeal allowed
    December 26, 2025   Case Laws Central Excise
    Pre-consultation under CBIC Circular 1053/02/2017 required before excise show-cause notices, even for extended limitation; orders quashed.
    December 26, 2025   Case Laws Indian Laws
    Chartered accountant disciplinary "other misconduct" u/s21/s.22: uncontested findings upheld, member suspended one year from practice
    December 26, 2025   Case Laws Indian Laws
    Cheque issued for loan repayment: Sections 118/139 presumptions upheld; Section 138 conviction sustained, jail set aside on compensation.
    December 26, 2025   Case Laws Indian Laws
    Cheque dishonour conviction after criminal revision: Section 528 inherent powers can't be used to quash Section 138 sentence, petition dismissed
    December 24, 2025   Circulars Customs
    Single online process for private bonded warehouse licences (Sections 58/65, MOOWR 2019) clarifies exports and domestic clearances rules
    December 24, 2025   Case Laws GST
    GST fake registration and invoice scheme to claim ineligible ITC, arrest timing flaw under s. 35(3) BNSS leads to bail
    December 24, 2025   Case Laws GST
    Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirs
    December 24, 2025   Case Laws GST
    GST transit goods detention u/s129(1)(a), invoice doubts and driver notice challenged; writ refused, appeal remedy urged
    December 24, 2025   Case Laws GST
    Alleged fake GST invoices and wrongful input tax credit claims u/s 132 CGST; bail granted with conditions
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December 26, 2025   Case Laws Companies Law
Alleged fraudulent share transfers and oppression claims: tribunal may order forensic audit of disputed documents on prima facie basis
December 26, 2025   Case Laws Companies Law
Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for lacking reasons.
December 26, 2025   Case Laws IBC
CoC-approved CIRP resolution plan withdrawal and LoI cancellation after 100% vote barred; section 30(2)(b) compliance upheld, appeal allowed.
December 26, 2025   Case Laws IBC
Post-SARFAESI 13(13) leave-and-license and usage deed over secured asset held void; Section 66 refund ordered, appeal dismissed.
December 26, 2025   Case Laws IBC
Amending "date of default" in s.7 insolvency filing to avoid s.10A bar upheld; appeal dismissed
December 26, 2025   Case Laws IBC
Homebuyer allottee claim in builder insolvency resolution plan: belated filing can't be rejected merely after CoC approval; reconsideration ordered
December 26, 2025   Case Laws FEMA
Export proceeds undervaluation under FEMA s.13(1) penalty amount upheld; bid to enhance up to three times rejected.
December 26, 2025   Case Laws FEMA
Seized Indian currency confiscation and document-supply hearing dispute; penalties for ss. 3(a), 3(b), 3(d), 4 upheld but reduced
December 26, 2025   Case Laws Money Laundering
PMLA attachment and freezing based solely on FIRs later closed as "mistake of fact" quashed for lack of jurisdiction
December 26, 2025   Case Laws Money Laundering
Secured bank's hypothecation over partly tainted vehicle funds faces PMLA attachment; loan portion protected u/s8(8), relief allowed.
December 26, 2025   Case Laws Service Tax
Service tax on admission to amusement and entertainment venues versus state entertainment tax powers; levy struck down, appeal allowed
December 26, 2025   Case Laws Central Excise
Pre-consultation under CBIC Circular 1053/02/2017 required before excise show-cause notices, even for extended limitation; orders quashed.
December 26, 2025   Case Laws Indian Laws
Chartered accountant disciplinary "other misconduct" u/s21/s.22: uncontested findings upheld, member suspended one year from practice
December 26, 2025   Case Laws Indian Laws
Cheque issued for loan repayment: Sections 118/139 presumptions upheld; Section 138 conviction sustained, jail set aside on compensation.
December 26, 2025   Case Laws Indian Laws
Cheque dishonour conviction after criminal revision: Section 528 inherent powers can't be used to quash Section 138 sentence, petition dismissed
December 24, 2025   Circulars Customs
Single online process for private bonded warehouse licences (Sections 58/65, MOOWR 2019) clarifies exports and domestic clearances rules
December 24, 2025   Case Laws GST
GST fake registration and invoice scheme to claim ineligible ITC, arrest timing flaw under s. 35(3) BNSS leads to bail
December 24, 2025   Case Laws GST
Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirs
December 24, 2025   Case Laws GST
GST transit goods detention u/s129(1)(a), invoice doubts and driver notice challenged; writ refused, appeal remedy urged
December 24, 2025   Case Laws GST
Alleged fake GST invoices and wrongful input tax credit claims u/s 132 CGST; bail granted with conditions

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Customs

Bamboo-origin paper goods made from bamboo pulp were held...

Bamboo-pulp paper goods classification: mother rolls over 36 cm treated as stock paper (4803), smaller tissues as 4818

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Customs December 17, 2025 Case Laws AAR
Bamboo-origin paper goods made from bamboo pulp were held classifiable under Chapter 48 because "paper pulp" in that Chapter includes bamboo pulp (Heading 4706), as supported by HSN Explanatory Notes; consequently, classification turned on whether the goods were "stock" paper in qualifying roll/sheet dimensions (Heading 4803) or finished household/sanitary articles (Heading 4818) per Chapter Note 8 and HSN Notes, resulting in specified mother rolls in widths exceeding 36 cm being classified under 48030010, while napkins/tissues and smaller/finished formats were classified under 4818 subheadings (48181000/48182000/48183000); one reusable kitchen towel mother roll was left undecided for lack of technical literature. -AAR
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