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    January 22, 2026   Case Laws Income Tax
    Assessment under section 144: failure to issue notice under section 143(2) invalidates assessment and leads to penalty deletion
    January 22, 2026   Case Laws Income Tax
    Pecuniary jurisdiction in search assessments clarified; Assistant/Deputy Commissioner empowered and search-based additions upheld where incriminating ...
    January 22, 2026   Case Laws Customs
    Import restrictions on mild steel items require Gazette publication before enforcement, so pre-publication LCs retain transitional protection
    January 22, 2026   Case Laws Customs
    Classification of imported drawing boards as writing/drawing slates rather than toys, resulting in reclassification and appeal allowed
    January 22, 2026   Case Laws Customs
    Mis-declaration and undervaluation of furniture based on email printouts and witness statements set aside for procedural noncompliance.
    January 22, 2026   Case Laws Customs
    Customs valuation evidence admissibility: section 108 statements inadmissible without section 138C certificate, valuation and penalties set aside
    January 22, 2026   Case Laws Customs
    Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
    January 22, 2026   Case Laws Customs
    Classification of Lauric Acid denied concessional tariff; review under Section 28 sustains higher duty and appeals dismissed
    January 22, 2026   Case Laws Companies Law
    AGM procedure and chairperson appointment require statutory voting; deferred agendas to be heard and directed on 27.01.2026.
    January 22, 2026   Case Laws IBC
    Financial debt characterization and misuse of loan for personal car purchase led to rejection of the alleged creditors claim.
    January 22, 2026   Case Laws IBC
    Related party status of SRA and eligibility to submit a resolution plan tested; prior adjudicating authority decision upheld and appeal dismissed
    January 22, 2026   Case Laws IBC
    Approval of resolution plan including third-party land upheld where guarantor land treated as company asset, lease voided
    January 22, 2026   Case Laws IBC
    Effect of bankruptcy order: post-commencement funds released to bankrupt if trustee has not claimed them; trustee administers estate
    January 22, 2026   Case Laws IBC
    Interim finance in corporate insolvency: tribunal trims RP fees, finds conflict of interest and misuse of funds.
    January 22, 2026   Case Laws IBC
    CIRP admission challenge over settlement after full payment of claimed debt leads to setting aside of the impugned order
    January 22, 2026   Case Laws Money Laundering
    Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
    January 22, 2026   Case Laws Service Tax
    Refund of service tax on resurfacing services at defence installation allowed where exemption applies; remand for decision after impleading recipient
    January 22, 2026   Case Laws Central Excise
    Entitlement to exemption by self-credit under refund mechanism upheld despite pre-clearance intimation lapse; exemption retained.
    January 22, 2026   Case Laws GST
    Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity
    January 22, 2026   Case Laws GST
    Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility noted
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January 22, 2026   Case Laws Income Tax
Assessment under section 144: failure to issue notice under section 143(2) invalidates assessment and leads to penalty deletion
January 22, 2026   Case Laws Income Tax
Pecuniary jurisdiction in search assessments clarified; Assistant/Deputy Commissioner empowered and search-based additions upheld where incriminating material exists.
January 22, 2026   Case Laws Customs
Import restrictions on mild steel items require Gazette publication before enforcement, so pre-publication LCs retain transitional protection
January 22, 2026   Case Laws Customs
Classification of imported drawing boards as writing/drawing slates rather than toys, resulting in reclassification and appeal allowed
January 22, 2026   Case Laws Customs
Mis-declaration and undervaluation of furniture based on email printouts and witness statements set aside for procedural noncompliance.
January 22, 2026   Case Laws Customs
Customs valuation evidence admissibility: section 108 statements inadmissible without section 138C certificate, valuation and penalties set aside
January 22, 2026   Case Laws Customs
Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before reliance
January 22, 2026   Case Laws Customs
Classification of Lauric Acid denied concessional tariff; review under Section 28 sustains higher duty and appeals dismissed
January 22, 2026   Case Laws Companies Law
AGM procedure and chairperson appointment require statutory voting; deferred agendas to be heard and directed on 27.01.2026.
January 22, 2026   Case Laws IBC
Financial debt characterization and misuse of loan for personal car purchase led to rejection of the alleged creditors claim.
January 22, 2026   Case Laws IBC
Related party status of SRA and eligibility to submit a resolution plan tested; prior adjudicating authority decision upheld and appeal dismissed
January 22, 2026   Case Laws IBC
Approval of resolution plan including third-party land upheld where guarantor land treated as company asset, lease voided
January 22, 2026   Case Laws IBC
Effect of bankruptcy order: post-commencement funds released to bankrupt if trustee has not claimed them; trustee administers estate
January 22, 2026   Case Laws IBC
Interim finance in corporate insolvency: tribunal trims RP fees, finds conflict of interest and misuse of funds.
January 22, 2026   Case Laws IBC
CIRP admission challenge over settlement after full payment of claimed debt leads to setting aside of the impugned order
January 22, 2026   Case Laws Money Laundering
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals dismissed
January 22, 2026   Case Laws Service Tax
Refund of service tax on resurfacing services at defence installation allowed where exemption applies; remand for decision after impleading recipient
January 22, 2026   Case Laws Central Excise
Entitlement to exemption by self-credit under refund mechanism upheld despite pre-clearance intimation lapse; exemption retained.
January 22, 2026   Case Laws GST
Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity
January 22, 2026   Case Laws GST
Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility noted

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Customs

Notification substitutes revised Tables specifying tariff values...

Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026

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Customs January 24, 2026 Notifications
Notification substitutes revised Tables specifying tariff values for specified edible oils, brass scrap, areca nut, gold and silver; each entry sets the applicable tariff value in US dollars per metric tonne or per specified unit, with most values unchanged and explicit descriptions and explanatory notes for covered forms of gold and silver. The substituted Tables become operative from 23 January 2026, making these tariff values binding for customs valuation and import assessment for the described tariff items and specified modes of importation.
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