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    January 24, 2026   Case Laws Customs
    Export obligation under Advance Authorization upheld as revised by licensing authority, EODC precludes Customs recovery and penalties
    January 24, 2026   Case Laws Customs
    Customs duty exemption claim under Notification No.84/97-Cus remanded for fresh adjudication after fraud allegations; hearing directed
    January 24, 2026   Case Laws Customs
    Customs classification of squid meal powder as compound animal feed; reclassification affirmed, extended limitation and penalties sustained.
    January 24, 2026   Case Laws Customs
    Classification of Interactive Flat Panel determined as automatic data processing machines under CTH 8471, self-assessment sustained.
    January 24, 2026   Case Laws Customs
    Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
    January 24, 2026   Case Laws Customs
    Customs valuation re-determination upholds declared transaction value but rejects rule 10 loading and surrogate adjustments, order set aside
    January 24, 2026   Case Laws Companies Law
    Scheme of Arrangement approval upheld after creditor majorities; dissenting minority lacked voting threshold so appeal dismissed.
    January 24, 2026   Case Laws SEBI
    Personal liability of directors in regulatory enforcement: court defers to statutory remedy under SEBI Act and urges SAT appeal
    January 24, 2026   Case Laws IBC
    Preferential transactions and transaction audit reports upheld, restitution ordered and directors failed to prove ordinary course defence.
    January 24, 2026   Case Laws IBC
    Expunction of adverse observations in insolvency proceedings: appellate expunges unsupported findings and stresses right to be heard.
    January 24, 2026   Case Laws Money Laundering
    Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
    January 24, 2026   Case Laws Service Tax
    Commission receipts from sale of raw cotton treated as taxable services, exemption denied and extended assessment period upheld.
    January 23, 2026   Notifications SEBI
    Listing Obligations and Disclosure Requirements amendments raise HVDLE threshold and tighten dematerialisation, escrow and governance compliance.
    January 23, 2026   Case Laws Customs
    Liability to pay customs duty under Special Advance Authorization; non-speaking order quashed and matter remanded with personal hearing.
    January 23, 2026   Case Laws IBC
    Corporate Insolvency Resolution Process: limitation, party representation and refund offers lead to dismissal of time-barred appeals and interventions
    January 23, 2026   Case Laws GST
    ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision
    January 23, 2026   Case Laws GST
    Erroneous bank transfer and recovery under CGST/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week
    January 23, 2026   Case Laws GST
    Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.
    January 23, 2026   Case Laws GST
    Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directed
    January 23, 2026   Case Laws GST
    Statutory appeal under CGST Act allowed by condoning delay; assessment order quashed and matter remitted subject to deposit.
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January 24, 2026   Case Laws Customs
Export obligation under Advance Authorization upheld as revised by licensing authority, EODC precludes Customs recovery and penalties
January 24, 2026   Case Laws Customs
Customs duty exemption claim under Notification No.84/97-Cus remanded for fresh adjudication after fraud allegations; hearing directed
January 24, 2026   Case Laws Customs
Customs classification of squid meal powder as compound animal feed; reclassification affirmed, extended limitation and penalties sustained.
January 24, 2026   Case Laws Customs
Classification of Interactive Flat Panel determined as automatic data processing machines under CTH 8471, self-assessment sustained.
January 24, 2026   Case Laws Customs
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefit
January 24, 2026   Case Laws Customs
Customs valuation re-determination upholds declared transaction value but rejects rule 10 loading and surrogate adjustments, order set aside
January 24, 2026   Case Laws Companies Law
Scheme of Arrangement approval upheld after creditor majorities; dissenting minority lacked voting threshold so appeal dismissed.
January 24, 2026   Case Laws SEBI
Personal liability of directors in regulatory enforcement: court defers to statutory remedy under SEBI Act and urges SAT appeal
January 24, 2026   Case Laws IBC
Preferential transactions and transaction audit reports upheld, restitution ordered and directors failed to prove ordinary course defence.
January 24, 2026   Case Laws IBC
Expunction of adverse observations in insolvency proceedings: appellate expunges unsupported findings and stresses right to be heard.
January 24, 2026   Case Laws Money Laundering
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence.
January 24, 2026   Case Laws Service Tax
Commission receipts from sale of raw cotton treated as taxable services, exemption denied and extended assessment period upheld.
January 23, 2026   Notifications SEBI
Listing Obligations and Disclosure Requirements amendments raise HVDLE threshold and tighten dematerialisation, escrow and governance compliance.
January 23, 2026   Case Laws Customs
Liability to pay customs duty under Special Advance Authorization; non-speaking order quashed and matter remanded with personal hearing.
January 23, 2026   Case Laws IBC
Corporate Insolvency Resolution Process: limitation, party representation and refund offers lead to dismissal of time-barred appeals and interventions
January 23, 2026   Case Laws GST
ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision
January 23, 2026   Case Laws GST
Erroneous bank transfer and recovery under CGST/WBGST provisions: bank directed to restore mistakenly transferred funds to payer within one week
January 23, 2026   Case Laws GST
Input tax credit adjustment under reverse charge requires adjudication before recovery; coercive recovery set aside and interest refunded.
January 23, 2026   Case Laws GST
Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directed
January 23, 2026   Case Laws GST
Statutory appeal under CGST Act allowed by condoning delay; assessment order quashed and matter remitted subject to deposit.

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GST

Rule 39(1)(a) validity: Rule 39(1)(a) impermissibly adds a...

ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed

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GST January 17, 2026 Case Laws HC
Rule 39(1)(a) validity: Rule 39(1)(a) impermissibly adds a mandatory monthly time-limit for ISD distribution beyond Section 20's delegated "manner" power, extinguishing vested ITC rights and violating Article 14; consequence - Rule 39(1)(a) struck down. Natural justice: audit finalization and placement before MMCM without granting requested time or hearing breached principles of natural justice; consequence - Final Audit Report and related proceedings quashed. Time limitation/suppression: show-cause issued beyond normal limitation under s.73; invocation of extended period under s.74 on alleged suppression unsustainable where returns disclosed distributions on the portal; consequence - proceedings untenable. Maintainability: writ entertained despite alternative remedy due to vires and natural-justice challenge. - HC
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