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    March 11, 2026   Case Laws Customs
    Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
    March 11, 2026   Case Laws Customs
    Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
    March 11, 2026   Case Laws Customs
    Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
    March 11, 2026   Case Laws Customs
    Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
    March 11, 2026   Case Laws Money Laundering
    Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
    March 11, 2026   Case Laws Service Tax
    Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
    March 11, 2026   Case Laws Service Tax
    Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
    March 11, 2026   Case Laws Indian Laws
    Separability of arbitration clause upheld; prima facie arbitrability found and sole arbitrator appointed to decide substantive effects.
    March 10, 2026   Circulars IBC
    Monitoring of Personal Guarantor Insolvency Reporting: mandatory electronic Forms with fixed timelines and regulatory liability for non-compliance.
    March 10, 2026   Circulars Customs
    Election-related Preventive Vigilance: mandatory nodal coordination and same day seizure reporting via CVIGIL during the poll period.
    March 10, 2026   Circulars Customs
    Preventive Vigilance: tightened interceptions and mandatory daily reporting to block illicit cash, freebies and smuggled goods during elections.
    March 10, 2026   Circulars SEBI
    Voluntary Debit Freeze allows investors to lock mutual fund folios to prevent debits until unlocked; KYC and contact details required.
    March 10, 2026   Circulars Companies Law
    Compliance relief for delayed company filings: reduced fee regularisation, dormancy or strike off with conditional immunity.
    March 10, 2026   Circulars SEBI
    Custodian regulatory compliance requires SBU segregation, documented risk management, BCP/DR resilience and orderly wind down safeguards.
    March 10, 2026   Circulars SEBI
    Regulatory reporting by AIFs: mandatory annual activity report via SEBI portal and limited quarterly reports replacing March quarter submission.
    March 10, 2026   Case Laws Income Tax
    Foreign Tax Credit upheld despite late Form 67; claim must be verified and allowed if supporting proof exists.
    March 10, 2026   Case Laws GST
    Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.
    March 10, 2026   Case Laws GST
    Entitlement to regular bail: granted where documentary evidence is departmental and further custodial interrogation is unnecessary.
    March 10, 2026   Case Laws GST
    Reverse Charge Liability on ocean freight not permissible; importers under CIF cannot be made liable, refunds allowed subject to unjust enrichment.
    March 10, 2026   Case Laws GST
    Retrospective GST registration cancellation requires prior specific notice, disclosure of supporting material and a reasoned order.
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March 11, 2026   Case Laws Customs
Reason to believe for penalty requires corroboration; circumstantial evidence can sustain penalty while discretion may reduce its quantum.
March 11, 2026   Case Laws Customs
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-declaration.
March 11, 2026   Case Laws Customs
Immediate suspension of a licence requires evidential link and recorded reasons; absence warrants setting aside and resumption pending inquiry.
March 11, 2026   Case Laws Customs
Classification by character versus scrap: estoppel from voluntary acceptance prevents reopening classification, though penalties were moderated.
March 11, 2026   Case Laws Money Laundering
Interim relief: interlocutory orders cannot effect final release of attached proceeds; release risks dissipation, appeals to be consolidated.
March 11, 2026   Case Laws Service Tax
Business Auxiliary Service requires a provider recipient relationship; pure cost sharing reimbursements without consideration are not taxable.
March 11, 2026   Case Laws Service Tax
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejected.
March 11, 2026   Case Laws Indian Laws
Separability of arbitration clause upheld; prima facie arbitrability found and sole arbitrator appointed to decide substantive effects.
March 10, 2026   Circulars IBC
Monitoring of Personal Guarantor Insolvency Reporting: mandatory electronic Forms with fixed timelines and regulatory liability for non-compliance.
March 10, 2026   Circulars Customs
Election-related Preventive Vigilance: mandatory nodal coordination and same day seizure reporting via CVIGIL during the poll period.
March 10, 2026   Circulars Customs
Preventive Vigilance: tightened interceptions and mandatory daily reporting to block illicit cash, freebies and smuggled goods during elections.
March 10, 2026   Circulars SEBI
Voluntary Debit Freeze allows investors to lock mutual fund folios to prevent debits until unlocked; KYC and contact details required.
March 10, 2026   Circulars Companies Law
Compliance relief for delayed company filings: reduced fee regularisation, dormancy or strike off with conditional immunity.
March 10, 2026   Circulars SEBI
Custodian regulatory compliance requires SBU segregation, documented risk management, BCP/DR resilience and orderly wind down safeguards.
March 10, 2026   Circulars SEBI
Regulatory reporting by AIFs: mandatory annual activity report via SEBI portal and limited quarterly reports replacing March quarter submission.
March 10, 2026   Case Laws Income Tax
Foreign Tax Credit upheld despite late Form 67; claim must be verified and allowed if supporting proof exists.
March 10, 2026   Case Laws GST
Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.
March 10, 2026   Case Laws GST
Entitlement to regular bail: granted where documentary evidence is departmental and further custodial interrogation is unnecessary.
March 10, 2026   Case Laws GST
Reverse Charge Liability on ocean freight not permissible; importers under CIF cannot be made liable, refunds allowed subject to unjust enrichment.
March 10, 2026   Case Laws GST
Retrospective GST registration cancellation requires prior specific notice, disclosure of supporting material and a reasoned order.

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SEBI

SEBI circular eliminates the requirement of issuing a Letter of...

Credit of securities to demat accounts: removal of LOC requirement allows RTAs and issuers to directly credit after due diligence.

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SEBI January 31, 2026 Circulars
SEBI circular eliminates the requirement of issuing a Letter of Confirmation and mandates direct credit of securities into investors' demat accounts after due diligence by RTAs/issuer companies. RTAs/issuers must obtain a Client Master List (not older than two months) attested by the Depository Participant and initiate a demat conversion request; depositories/RTAs/listed companies must notify investors on successful dematerialisation. Processing timelines for service requests are 30 days; physical certificates must be retained and defaced or retained per procedure, and lock-in periods must be communicated on credit. Changes take effect April 2, 2026; prior LOCs remain usable within 120 days.
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Acts Income Tax
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