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    January 15, 2026   Case Laws IBC
    Whether claim qualifies as financial debt u/s 5(8) IBC - classification as other creditor left intact; appeal dismissed
    January 15, 2026   Case Laws FEMA
    Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
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    CENVAT credit on fictitious invoices: demand reinstated and credit disallowed after failure to prove payment or tax remittance
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    Presumption under the Negotiable Instruments Act rebutted by accused; burden shifted and acquittal upheld for lack of proved debt
    January 14, 2026   Notifications Companies Law
    Designation of RBI Executive Director as ex-officio Member of Investor Education and Protection Fund Authority by amendment
    January 14, 2026   Circulars FEMA
    Guarantees involving persons resident outside India: Foreign Exchange Management (Guarantees) Regulations, 2026 impose mandatory reporting to AD banks
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    Appointment of Appellate Authority for Chennai-III (Preventive) RTI appeals-Gopi Donthireddy authorized to hear first appeals u/s5(1)-5(2)
    January 14, 2026   Circulars SEBI
    Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-w...
    January 14, 2026   Case Laws Indian Laws
    Continuation of labour and tribunal claims against successful resolution applicant after plan approval barred; excluded claims extinguished u/s31(1)
    January 14, 2026   Case Laws GST
    Clandestine manufacturing and sale of banned gutka with alleged GST evasion; bail cancellation refused as unjustified
    January 14, 2026   Case Laws GST
    Transfer of leasehold rights as assignment of immovable property benefits not liable to GST; SCN u/s74(1) quashed
    January 14, 2026   Case Laws GST
    Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A
    January 14, 2026   Case Laws GST
    Improper service of show-cause and lack of personal-hearing notice violated natural justice, affected orders set aside
    January 14, 2026   Case Laws GST
    Validity of government notifications and Section 73 CGST order - petition dismissed; parties directed to pursue statutory appeal
    January 14, 2026   Case Laws Income Tax
    Cash loans and first-year construction cash dealings found genuine; penalties deleted where agricultural receipts and reasonable cause established.
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January 15, 2026   Case Laws IBC
Whether claim qualifies as financial debt u/s 5(8) IBC - classification as other creditor left intact; appeal dismissed
January 15, 2026   Case Laws FEMA
Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties reduced
January 15, 2026   Case Laws FEMA
Seized demat accounts substituted by fixed deposit to secure alleged foreign exchange contravention; seizure lifted pending adjudication
January 15, 2026   Case Laws Money Laundering
Bail in matter involving stereotyped rice-miller witness statements, co-accused confessions and post-charge supplementary evidence granted with conditions
January 15, 2026   Case Laws Money Laundering
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinvestigation required
January 15, 2026   Case Laws Money Laundering
Co-lending service agreements outsourcing core lending functions via guarantees and revenue-sharing found tainted; appeal dismissed
January 15, 2026   Case Laws Money Laundering
Share-warrant conversion and NBFC-routed loans alleged as tainted funds: provisional attachment of corporate assets upheld
January 15, 2026   Case Laws Service Tax
CENVAT credit on fictitious invoices: demand reinstated and credit disallowed after failure to prove payment or tax remittance
January 15, 2026   Case Laws Indian Laws
Presumption under the Negotiable Instruments Act rebutted by accused; burden shifted and acquittal upheld for lack of proved debt
January 14, 2026   Notifications Companies Law
Designation of RBI Executive Director as ex-officio Member of Investor Education and Protection Fund Authority by amendment
January 14, 2026   Circulars FEMA
Guarantees involving persons resident outside India: Foreign Exchange Management (Guarantees) Regulations, 2026 impose mandatory reporting to AD banks
January 14, 2026   Circulars Customs
Appointment of Appellate Authority for Chennai-III (Preventive) RTI appeals-Gopi Donthireddy authorized to hear first appeals u/s5(1)-5(2)
January 14, 2026   Circulars SEBI
Broker trading-system "technical glitch" redefinition and narrowed incident-reporting regime for large IBT/STWT brokers requiring 2-hr notice and 14-working-day RCA
January 14, 2026   Case Laws Indian Laws
Continuation of labour and tribunal claims against successful resolution applicant after plan approval barred; excluded claims extinguished u/s31(1)
January 14, 2026   Case Laws GST
Clandestine manufacturing and sale of banned gutka with alleged GST evasion; bail cancellation refused as unjustified
January 14, 2026   Case Laws GST
Transfer of leasehold rights as assignment of immovable property benefits not liable to GST; SCN u/s74(1) quashed
January 14, 2026   Case Laws GST
Service of Section 73 notice by portal without personal hearing held deficient; assessment set aside, treated as Section 74A
January 14, 2026   Case Laws GST
Improper service of show-cause and lack of personal-hearing notice violated natural justice, affected orders set aside
January 14, 2026   Case Laws GST
Validity of government notifications and Section 73 CGST order - petition dismissed; parties directed to pursue statutory appeal
January 14, 2026   Case Laws Income Tax
Cash loans and first-year construction cash dealings found genuine; penalties deleted where agricultural receipts and reasonable cause established.

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IBC

Application under Section 7 of the IBC must disclose the...

Limitation and acknowledgement: restructuring and working capital acknowledgments can reset date of default, keeping a Section 7 filing timely.

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IBC February 17, 2026 Case Laws SC
Application under Section 7 of the IBC must disclose the necessary ingredients and materially conform to Form I, but insignificant omissions do not mandate rejection where supporting materials establish default. Debt restructuring and subsequent working capital consortium agreements that acknowledge past liabilities can renew the debt and reset the relevant date(s) of default, thereby extending limitation under the Limitation Act through acknowledgement; where such acknowledgement appears in balance sheets and executed agreements within the limitation period, the Section 7 filing is timely. Pendency of parallel proceedings or counterclaims, or allegations of mala fide purpose, do not automatically bar invocation of IBC. Appeal dismissed.
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