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    March 25, 2026   Case Laws Income Tax
    Penalty under misreporting provisions upheld on initiation, but deleted on merits where omission was bona fide and fully disclosed.
    March 25, 2026   Case Laws Benami Property
    Benami transaction analysis under PBPTA: Tribunal rejects fiduciary, section 53A, and later land-law defences.
    March 25, 2026   Case Laws Customs
    Retrospective benefit of amending notification allowed redemption for home consumption despite earlier confiscation of imported goods.
    March 25, 2026   Case Laws Customs
    Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
    March 25, 2026   Case Laws Customs
    Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
    March 25, 2026   Case Laws Customs
    Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell awa...
    March 25, 2026   Case Laws IBC
    Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
    March 25, 2026   Case Laws IBC
    Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
    March 25, 2026   Case Laws IBC
    Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
    March 25, 2026   Case Laws IBC
    Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
    March 25, 2026   Case Laws IBC
    Section 7 admission upheld where debt and default were proved, despite OTS rejection, delayed disbursal and pending arbitration.
    March 25, 2026   Case Laws FEMA
    Derivative liability under FEMA fails once the firm is exonerated; partner's penalty and confiscation were quashed.
    March 25, 2026   Case Laws Money Laundering
    Money laundering attachment can extend to non-accused property when tainted funds are later infused into it.
    March 24, 2026   Notifications DGFT
    RoDTEP rates restored for eligible exports, reinstating prior value caps and removing the earlier 50% restriction.
    March 24, 2026   Circulars Income Tax
    Condonation of delay for Form 10A filings clarified: jurisdictional tax authorities may admit delayed registration applications on reasonable cause.
    March 24, 2026   Circulars SEBI
    Relaxed account tagging and reporting norms ease stock broker compliance, with demat account reporting removed for non-broking use.
    March 24, 2026   Case Laws GST
    Retrospective ITC time limit: HC preserves credit where returns were filed by 30.11.2021, despite limitation bar.
    March 24, 2026   Case Laws GST
    Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
    March 24, 2026   Case Laws GST
    Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
    March 24, 2026   Case Laws GST
    Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.
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March 25, 2026   Case Laws Income Tax
Penalty under misreporting provisions upheld on initiation, but deleted on merits where omission was bona fide and fully disclosed.
March 25, 2026   Case Laws Benami Property
Benami transaction analysis under PBPTA: Tribunal rejects fiduciary, section 53A, and later land-law defences.
March 25, 2026   Case Laws Customs
Retrospective benefit of amending notification allowed redemption for home consumption despite earlier confiscation of imported goods.
March 25, 2026   Case Laws Customs
Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
March 25, 2026   Case Laws Customs
Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
March 25, 2026   Case Laws Customs
Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell away.
March 25, 2026   Case Laws IBC
Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
March 25, 2026   Case Laws IBC
Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
March 25, 2026   Case Laws IBC
Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
March 25, 2026   Case Laws IBC
Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
March 25, 2026   Case Laws IBC
Section 7 admission upheld where debt and default were proved, despite OTS rejection, delayed disbursal and pending arbitration.
March 25, 2026   Case Laws FEMA
Derivative liability under FEMA fails once the firm is exonerated; partner's penalty and confiscation were quashed.
March 25, 2026   Case Laws Money Laundering
Money laundering attachment can extend to non-accused property when tainted funds are later infused into it.
March 24, 2026   Notifications DGFT
RoDTEP rates restored for eligible exports, reinstating prior value caps and removing the earlier 50% restriction.
March 24, 2026   Circulars Income Tax
Condonation of delay for Form 10A filings clarified: jurisdictional tax authorities may admit delayed registration applications on reasonable cause.
March 24, 2026   Circulars SEBI
Relaxed account tagging and reporting norms ease stock broker compliance, with demat account reporting removed for non-broking use.
March 24, 2026   Case Laws GST
Retrospective ITC time limit: HC preserves credit where returns were filed by 30.11.2021, despite limitation bar.
March 24, 2026   Case Laws GST
Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
March 24, 2026   Case Laws GST
Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
March 24, 2026   Case Laws GST
Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.

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GST

Challenge concerns intimation under Rule 142(1A) and Rule...

Intimation under Rule 142(1A) and 142(2A) on liability for sale of mineral rough stone and gravel; petition dismissed, hearing required

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GST January 28, 2026 Case Laws HC
Challenge concerns intimation under Rule 142(1A) and Rule 142(2A) regarding liability for sale of mineral rough stone and gravel. The HC found the writ petition not maintainable because the petitioner filed a representation and participated in the proceedings; consequence: petition dismissed. Separately, the court required that any coercive action be preceded by consideration of the petitioners representation, an opportunity of hearing, and issuance of a reasoned order; consequence: respondent directed to consider the reply dated 12.12.2025 on merits, afford hearing, and pass a reasoned order before taking coercive steps.
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Acts Income Tax
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