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    January 31, 2026   Circulars SEBI
    Credit of securities to demat accounts: removal of LOC requirement allows RTAs and issuers to directly credit after due diligence.
    January 31, 2026   Circulars Customs
    Reduction of time gap between berthing and entry inwards by delinking entry from physical boarding to allow immediate unloading after pilot reporting
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    Rectification of IGST refund failures at PFMS stage: update ICEGATE bank details and submit affected shipping bill lists for reprocessing
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    Consolidation of tax periods and validity of show cause notice under Section 74 CGST notice quashed but reissue permitted if strictly compliant
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    GST on pre-packaged and labelled seafood exports: pre-packed shrimps up to 25kg treated as taxable at 5% despite export options
    January 31, 2026   Case Laws Customs
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January 31, 2026   Circulars SEBI
Credit of securities to demat accounts: removal of LOC requirement allows RTAs and issuers to directly credit after due diligence.
January 31, 2026   Circulars Customs
Reduction of time gap between berthing and entry inwards by delinking entry from physical boarding to allow immediate unloading after pilot reporting
January 31, 2026   Circulars Customs
Rectification of IGST refund failures at PFMS stage: update ICEGATE bank details and submit affected shipping bill lists for reprocessing
January 31, 2026   Circulars Customs
Annual inspection of private-operated port terminals/berths to start FY2027-28, reports required and penalties under HCCAR and Customs Act
January 31, 2026   Circulars Customs
Port clearance for vessels calling Chennai and Kamarajar ports moves to mandatory online EDI system; continuity bond and documents required
January 31, 2026   Case Laws GST
GST registration cancellation and revocation: procedural fairness required; registration restored where no outstanding tax liability.
January 31, 2026   Case Laws GST
Withholding of electronic credit ledger and use of input tax credit: order to initiate adjudication or unblock ledger.
January 31, 2026   Case Laws GST
Consolidation of tax periods and validity of show cause notice under Section 74 CGST notice quashed but reissue permitted if strictly compliant
January 31, 2026   Case Laws GST
GST on pre-packaged and labelled seafood exports: pre-packed shrimps up to 25kg treated as taxable at 5% despite export options
January 31, 2026   Case Laws Customs
Transaction value determination and use of contemporaneous prices rejected; declared related-party import value upheld and reassessment set aside
January 31, 2026   Case Laws Income Tax
Limitation and condonation of delay in filing appeals: HC power under Article 226 allows condonation; impugned order set aside
January 31, 2026   Case Laws Income Tax
Territorial jurisdiction of Tribunal benches: High Court restores appeals to original Delhi Bench and orders merits hearing.
January 31, 2026   Case Laws Income Tax
Reopening of assessment requires approval by the higher specified authority when reassessment exceeds three years, notice and orders quashed.
January 31, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) for an incorrect claim on interest capitalisation not equated to furnishing inaccurate particulars; penalty set aside
January 31, 2026   Case Laws Income Tax
Reference to Dispute Resolution Panel under section 144C in transfer pricing invalid where TPO proposes no variation; appeal allowed
January 31, 2026   Case Laws Income Tax
Provisions for gratuity and leave encashment as application of income; trust exemption under section 11 allowed.
January 31, 2026   Case Laws Income Tax
Protective assessments vs substantive assessment: protective addition deleted after partners substantive additions sustained, preventing double taxation.
January 31, 2026   Case Laws Income Tax
Cross-border payments for marketing and support services: tribunal limits unsubstantiated reimbursed expenses and remits provision accounting for verification.
January 31, 2026   Case Laws Income Tax
Issuance of notice under income tax assessment when return filed belatedly: failure invalidates assessment, quashing relief.
January 31, 2026   Case Laws Service Tax
Reverse charge liability for service tax and extended limitation: demand against provider quashed, appeal allowed.

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Home › Highlights › Money Laundering › 2026 › February, 2026 › This
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Money Laundering

Writ jurisdiction is limited to testing whether allegations...

Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findings

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Money Laundering February 3, 2026 Case Laws HC
Writ jurisdiction is limited to testing whether allegations disclose a cognizable offence; merits and evidentiary value of investigation materials are not to be gone into unless allegations on their face do not constitute a cognizable offence, disclose a purely civil dispute, or show manifest mala fide, in which case relief may follow. The definition and scope of money-laundering require prima facie involvement with proceeds of crime and extend to every mode of dealing with such proceeds; accordingly, allegations of diverted investments, preferentially priced ESOPs and related transactions can attract the offence. Petitioners' challenges to ECIR/FIR were dismissed for want of merit and abundance of incriminating material.
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Acts Income Tax
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