Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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Cross Recessed Screws Quality Control Order 2025 instituted a mandatory quality control regime with staged implementation for smaller enterprises; the implementation dates for small and micro enterprises were later deferred. Regulatory responsibility for iron and steel product HSN chapters was transferred to the steel ministry, and in response to stakeholder representations a one-time exemption was granted: consignments with inward entry dates from 1 November 2025 to 12 January 2026 are exempt from the QCO. Officers are instructed to implement the exemption and report difficulties to the Board.
Cross Recessed Screws Quality Control Order 2025 instituted a mandatory quality control regime with staged implementation for smaller enterprises; the implementation dates for small and micro enterprises were later deferred. Regulatory responsibility for iron and steel product HSN chapters was transferred to the steel ministry, and in response to stakeholder representations a one-time exemption was granted: consignments with inward entry dates from 1 November 2025 to 12 January 2026 are exempt from the QCO. Officers are instructed to implement the exemption and report difficulties to the Board.
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