Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
Amends Notification 09/2025-Integrated Tax (Rate) to revise the IGST rate schedules for specified tobacco-related goods by inserting biris (HS 2403 19 21, 2403 19 29) in Schedule II at 18%, and inserting pan masala (HS 2106 90 20), unmanufactured tobacco and tobacco refuse (HS 2401), cigars/cigarettes and similar products (HS 2402), other manufactured tobacco excluding biris (HS 2403 other than 2403 19 21, 2403 19 29), and specified non-combustible inhalation products (HS 2404 11 00 and 2404 19 00) in Schedule III at 40%; Schedule VII (28%) is omitted, with these rates applying from 1 February 2026.
Amends Notification 09/2025-Integrated Tax (Rate) to revise the IGST rate schedules for specified tobacco-related goods by inserting biris (HS 2403 19 21, 2403 19 29) in Schedule II at 18%, and inserting pan masala (HS 2106 90 20), unmanufactured tobacco and tobacco refuse (HS 2401), cigars/cigarettes and similar products (HS 2402), other manufactured tobacco excluding biris (HS 2403 other than 2403 19 21, 2403 19 29), and specified non-combustible inhalation products (HS 2404 11 00 and 2404 19 00) in Schedule III at 40%; Schedule VII (28%) is omitted, with these rates applying from 1 February 2026.
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