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    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.
    March 10, 2026   Case Laws GST
    Assignment of leasehold rights as a supply - interim stay on recovery and adjudication granted pending higher court determination.
    March 10, 2026   Case Laws GST
    Valuation by transit authorities cannot determine tax liability; non compliance with inspection reporting warrants release and reassessment.
    March 10, 2026   Case Laws GST
    Value of free-supplied goods not part of taxable supply; such materials cannot be included in GST valuation and levy set aside.
    March 10, 2026   Case Laws GST
    GST on maintenance services: recoveries and corpus contributions treated as taxable consideration; membership exemptions remain subject to limits.
    March 10, 2026   Case Laws Income Tax
    Condonation of delay under Section 119(2)(b) allowed for bona fide COVID-related disruption; return to be reprocessed.
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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.
March 10, 2026   Case Laws GST
Assignment of leasehold rights as a supply - interim stay on recovery and adjudication granted pending higher court determination.
March 10, 2026   Case Laws GST
Valuation by transit authorities cannot determine tax liability; non compliance with inspection reporting warrants release and reassessment.
March 10, 2026   Case Laws GST
Value of free-supplied goods not part of taxable supply; such materials cannot be included in GST valuation and levy set aside.
March 10, 2026   Case Laws GST
GST on maintenance services: recoveries and corpus contributions treated as taxable consideration; membership exemptions remain subject to limits.
March 10, 2026   Case Laws Income Tax
Condonation of delay under Section 119(2)(b) allowed for bona fide COVID-related disruption; return to be reprocessed.

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Customs

Updation mandates that SCMTR capture a Split Indicator with...

Split Indicator Flag updated: 'Y', 'N' and mandatory 'F' introduced to close split BL sets and prevent validation errors.

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Customs February 24, 2026 Circulars
Updation mandates that SCMTR capture a Split Indicator with values 'Y', 'N' or newly introduced 'F' to manage split Bills of Lading; 'Y' marks each non-final split record, 'N' marks complete unsplit BLs, and 'F' must be used for the last split record to close the split set and avoid validation failures (previously causing error 122 on subsequent filings). Use of 'F' is mandatory for proper system validation and closure, and users must ensure consistent and complete split-record reporting to prevent processing delays or rejections.
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Acts Income Tax
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