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    February 4, 2026   Case Laws Customs
    Import classification dispute over linear accelerator held time-barred under limitation; SCN set aside and appeal allowed
    February 4, 2026   Case Laws Customs
    Smuggling of gold: remand for crossexamination under section 138B and de novo adjudication with 90day limit
    February 4, 2026   Case Laws IBC
    Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
    February 4, 2026   Case Laws IBC
    Provident Fund assessment claims during moratorium barred; resolution plan allowed lower payout and appeal dismissed
    February 4, 2026   Case Laws FEMA
    Extension of Customs Act to EEZ exports and FEMA compliance affirmed; contravention found but penalties reduced on proportionality grounds.
    February 4, 2026   Case Laws FEMA
    Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
    February 4, 2026   Case Laws Money Laundering
    Transfer of criminal cases between Special Courts: accused may seek transfer under BNSS Section 447; High Court allowed consolidation.
    February 4, 2026   Case Laws Money Laundering
    Anticipatory bail under PMLA denied where twintest failed and custodial interrogation deemed necessary to protect investigation.
    February 4, 2026   Case Laws Central Excise
    Refund of excise duty and interest on delayed refunds; interest limited to 6% under statutory refund rules, 12% disallowed
    February 4, 2026   Case Laws Indian Laws
    Arbitrability of fraudtainted arbitration agreements: forged agreement allegation prevents arbitration; courts may refuse reference and appointment.
    February 4, 2026   Case Laws Indian Laws
    Dishonour of cheque and vicarious liability of company officer: conviction upheld after proof of issuance, dishonour and notice.
    February 3, 2026   Circulars Customs
    Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.
    February 3, 2026   Circulars Customs
    eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
    February 3, 2026   Circulars Customs
    Deferred payment of import duty extended to 30 days and Eligible Manufacturer Importer class added; effective measures and dates specified.
    February 3, 2026   Circulars Customs
    Automation of customs import/export processes: auto goods registration, auto clearance, and eseal export pilot to speed trade.
    February 3, 2026   Circulars Customs
    RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
    February 3, 2026   Circulars Customs
    Customs, Central Excise and GST changes in Union Budget 2026: duty revisions, exemptions and procedural reforms implemented
    February 3, 2026   Case Laws GST
    Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
    February 3, 2026   Case Laws GST
    Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
    February 3, 2026   Case Laws GST
    Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
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February 4, 2026   Case Laws Customs
Import classification dispute over linear accelerator held time-barred under limitation; SCN set aside and appeal allowed
February 4, 2026   Case Laws Customs
Smuggling of gold: remand for crossexamination under section 138B and de novo adjudication with 90day limit
February 4, 2026   Case Laws IBC
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineffective.
February 4, 2026   Case Laws IBC
Provident Fund assessment claims during moratorium barred; resolution plan allowed lower payout and appeal dismissed
February 4, 2026   Case Laws FEMA
Extension of Customs Act to EEZ exports and FEMA compliance affirmed; contravention found but penalties reduced on proportionality grounds.
February 4, 2026   Case Laws FEMA
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportionality.
February 4, 2026   Case Laws Money Laundering
Transfer of criminal cases between Special Courts: accused may seek transfer under BNSS Section 447; High Court allowed consolidation.
February 4, 2026   Case Laws Money Laundering
Anticipatory bail under PMLA denied where twintest failed and custodial interrogation deemed necessary to protect investigation.
February 4, 2026   Case Laws Central Excise
Refund of excise duty and interest on delayed refunds; interest limited to 6% under statutory refund rules, 12% disallowed
February 4, 2026   Case Laws Indian Laws
Arbitrability of fraudtainted arbitration agreements: forged agreement allegation prevents arbitration; courts may refuse reference and appointment.
February 4, 2026   Case Laws Indian Laws
Dishonour of cheque and vicarious liability of company officer: conviction upheld after proof of issuance, dishonour and notice.
February 3, 2026   Circulars Customs
Baggage Rules 2026 require electronic customs declarations, set dutyfree and jewellery allowances, and prescribe temporary import/export certificates.
February 3, 2026   Circulars Customs
eScheduling and Body Worn Cameras for import cargo examinations mandated, recordings retained and system rolled out by April 1, 2026.
February 3, 2026   Circulars Customs
Deferred payment of import duty extended to 30 days and Eligible Manufacturer Importer class added; effective measures and dates specified.
February 3, 2026   Circulars Customs
Automation of customs import/export processes: auto goods registration, auto clearance, and eseal export pilot to speed trade.
February 3, 2026   Circulars Customs
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary certificate.
February 3, 2026   Circulars Customs
Customs, Central Excise and GST changes in Union Budget 2026: duty revisions, exemptions and procedural reforms implemented
February 3, 2026   Case Laws GST
Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
February 3, 2026   Case Laws GST
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.
February 3, 2026   Case Laws GST
Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.

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GST

Anticipatory bail was sought in a prosecution alleging creation...

Alleged bogus firms and fake e-way bills under CGST ss. 67, 132, with seized digital evidence; anticipatory bail granted

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GST January 5, 2026 Case Laws HC
Anticipatory bail was sought in a prosecution alleging creation of bogus firms and facilitation of fake e-way bills under ss. 67 and 132 of the CGST/SGST Act. The court held that the allegations were chiefly founded on documentary and digital material already seized during the search, with no pending recovery shown, reducing the necessity of custodial interrogation. Considering the maximum punishment of five years and the non-violent nature of the alleged offence, the court found pre-trial incarceration unwarranted, and observed that conditional liberty would not likely enable absconding or evidence tampering given seizure of relevant data. Anticipatory bail was granted subject to conditions - HC
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