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    January 20, 2026   Case Laws Customs
    Provisional release of imported goods: 100% bank guarantee deemed excessive; reduced to 50% of estimated differential duty
    January 20, 2026   Case Laws Customs
    Foreign-origin cigarettes found in seized vehicle - appellant not liable u/ss 112(a), 112(b); penalties annulled; concealment goods forfeited
    January 20, 2026   Case Laws Customs
    Import clearance broker authorization upheld; alleged Customs breaches on lithium markings, due diligence and KYC rejected, order set aside
    January 20, 2026   Case Laws Customs
    Processed betel-nut supari classification as CTH 2106 90 30, qualifying for Notification No. 68/2012 exemption
    January 20, 2026   Case Laws Money Laundering
    Double jeopardy and PMLA money-laundering allegations where earlier ECIR trial pending - prosecution allowed; regular bail refused
    January 20, 2026   Case Laws Service Tax
    Charitable organisation's exam training, property rentals and miscellaneous receipts held non-taxable; extended limitation rejected, appeal allowed
    January 19, 2026   Case Laws Income Tax
    Authenticity of NMCE commodity transactions upheld after corroborative records matched u/s 133(6) data; additions deleted
    January 19, 2026   Notifications SEBI
    Mutual fund regulations overhaul: tightened sponsor/AMC capital and governance rules, new Lite and Specialized Fund regimes
    January 19, 2026   Notifications Customs
    Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on public...
    January 19, 2026   Notifications Customs
    Tariff values fixed for palm oil, soybean oil, brass scrap, gold, silver, areca nuts; customs values effective 16 Jan 2026
    January 19, 2026   Notifications Customs
    Electronic entries for exports by post treated as bills of export, enabling duty credit issuance upon s51/s84 orders
    January 19, 2026   Notifications Customs
    Electronic postal exports u/s 84 treated as bills of export for RoDTEP duty credits, enabling credit issuance
    January 19, 2026   Notifications Customs
    Exports by post via section 84 entries brought under drawback rules; electronic entries deemed filed drawback claims upon EDI clearance
    January 19, 2026   Circulars SEBI
    SWAGAT-FI category for FPIs/FVCIs allowing conversion to simplified registration, unified custody, 10-year renewals and KYC
    January 19, 2026   Circulars SEBI
    Single-window SWAGAT-FI for concurrent FVCI/FPI registration and conversion, streamlining documents; extended renewals and 10-year KYC
    January 19, 2026   Circulars DGFT
    Export credit interest subvention eligibility and scope narrowed; applies only to credit sanctioned on/after 02.01.2026
    January 19, 2026   Circulars FEMA
    Export-import foreign exchange rules consolidated into 2026 regulations, effective Oct 1, requiring dealer compliance and PRAVAAH reporting
    January 19, 2026   Circulars Customs
    Integration of postal DNK/IPS portals with ICES to enable electronic submission and automated export benefit claims
    January 19, 2026   Case Laws GST
    Reverse-charge supplies treated as forward-charge GST without show-cause notice violates s.75(7); appellate order set aside and remitted
    January 19, 2026   Case Laws GST
    Alleged GST fraud through fictitious firms and fake invoices leading to denial of anticipatory (pre-arrest) bail
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January 20, 2026   Case Laws Customs
Provisional release of imported goods: 100% bank guarantee deemed excessive; reduced to 50% of estimated differential duty
January 20, 2026   Case Laws Customs
Foreign-origin cigarettes found in seized vehicle - appellant not liable u/ss 112(a), 112(b); penalties annulled; concealment goods forfeited
January 20, 2026   Case Laws Customs
Import clearance broker authorization upheld; alleged Customs breaches on lithium markings, due diligence and KYC rejected, order set aside
January 20, 2026   Case Laws Customs
Processed betel-nut supari classification as CTH 2106 90 30, qualifying for Notification No. 68/2012 exemption
January 20, 2026   Case Laws Money Laundering
Double jeopardy and PMLA money-laundering allegations where earlier ECIR trial pending - prosecution allowed; regular bail refused
January 20, 2026   Case Laws Service Tax
Charitable organisation's exam training, property rentals and miscellaneous receipts held non-taxable; extended limitation rejected, appeal allowed
January 19, 2026   Case Laws Income Tax
Authenticity of NMCE commodity transactions upheld after corroborative records matched u/s 133(6) data; additions deleted
January 19, 2026   Notifications SEBI
Mutual fund regulations overhaul: tightened sponsor/AMC capital and governance rules, new Lite and Specialized Fund regimes
January 19, 2026   Notifications Customs
Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on publication
January 19, 2026   Notifications Customs
Tariff values fixed for palm oil, soybean oil, brass scrap, gold, silver, areca nuts; customs values effective 16 Jan 2026
January 19, 2026   Notifications Customs
Electronic entries for exports by post treated as bills of export, enabling duty credit issuance upon s51/s84 orders
January 19, 2026   Notifications Customs
Electronic postal exports u/s 84 treated as bills of export for RoDTEP duty credits, enabling credit issuance
January 19, 2026   Notifications Customs
Exports by post via section 84 entries brought under drawback rules; electronic entries deemed filed drawback claims upon EDI clearance
January 19, 2026   Circulars SEBI
SWAGAT-FI category for FPIs/FVCIs allowing conversion to simplified registration, unified custody, 10-year renewals and KYC
January 19, 2026   Circulars SEBI
Single-window SWAGAT-FI for concurrent FVCI/FPI registration and conversion, streamlining documents; extended renewals and 10-year KYC
January 19, 2026   Circulars DGFT
Export credit interest subvention eligibility and scope narrowed; applies only to credit sanctioned on/after 02.01.2026
January 19, 2026   Circulars FEMA
Export-import foreign exchange rules consolidated into 2026 regulations, effective Oct 1, requiring dealer compliance and PRAVAAH reporting
January 19, 2026   Circulars Customs
Integration of postal DNK/IPS portals with ICES to enable electronic submission and automated export benefit claims
January 19, 2026   Case Laws GST
Reverse-charge supplies treated as forward-charge GST without show-cause notice violates s.75(7); appellate order set aside and remitted
January 19, 2026   Case Laws GST
Alleged GST fraud through fictitious firms and fake invoices leading to denial of anticipatory (pre-arrest) bail

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GST

Validity of show cause notice challenging GST levy on...

GST levy on educational activities order-in-original set aside during interim order and matter remanded for fresh reply.

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GST January 30, 2026 Case Laws HC
Validity of show cause notice challenging GST levy on educational activities was contested; the adjudicatory order issued during pendency of an interim order was set aside, and the matter remitted to the stage of reply to the show cause notice, permitting the petitioner to file a reply. The adjudicating authority is directed to consider the legal position advanced by the petitioner when proceeding further. All substantive contentions on merits have been left open for fresh consideration upon re-adjudication.
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Acts Income Tax
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