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    January 10, 2026   Case Laws Customs
    Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
    January 10, 2026   Case Laws Customs
    Imported gold bars on consignment sale: can post-import remittances raise transaction value u/s14? Declared value upheld.
    January 10, 2026   Case Laws Customs
    Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed
    January 10, 2026   Case Laws Customs
    Gold dore bar imports: clash between DGFT licence "subject to" later notice and earlier customs duty exemption; demand set aside.
    January 10, 2026   Case Laws IBC
    Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11
    January 10, 2026   Case Laws IBC
    Corporate guarantee capped at ₹75 lakh vs ₹1 crore Section 4 threshold-Section 7 case held not maintainable; CIRP ended
    January 10, 2026   Case Laws IBC
    Moratorium-era lease of insolvent company premises and rent recovery dispute u/s60(5) IBC, directions upheld, appeals dismissed
    January 10, 2026   Case Laws IBC
    Section 9 IBC claim over proforma invoices with GST number and tripartite agreement rejected due to disputed debt
    January 10, 2026   Case Laws Service Tax
    Cash refund claim u/s 142(9)(b) despite not filing TRAN-1, and ST-3 mismatch treated as clerical error; refund allowed
    January 9, 2026   Notifications Income Tax
    Gorakhpur Industrial Development Authority's specified income gets section 10(46A) tax exemption status from assessment year 2025-26
    January 9, 2026   Notifications Income Tax
    Development authority's specified income notified as eligible for section 10(46A) tax exemption from AY 2025-26
    January 9, 2026   Circulars SEBI
    Uniform compliance reporting for Specialized Investment Funds aligned with mutual funds, adding new CTR Part IV and trustee clause.
    January 9, 2026   Circulars Customs
    Body-worn camera recordings for Customs baggage checks: new SOP mandates full passenger-interaction capture, secure storage, privacy safeguards, stric...
    January 9, 2026   Case Laws GST
    GST registration suspension over alleged fraudulent input tax credit claims after deemed registration-continued suspension set aside, inquiry continue...
    January 9, 2026   Case Laws GST
    Excess input tax credit assessment dispute under GST: writ rejected; delayed statutory appeal allowed with 50% cash deposit condition
    January 9, 2026   Case Laws GST
    GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full deposits
    January 9, 2026   Case Laws Income Tax
    Reassessment of non-searched taxpayer based on search seizures: satisfaction note u/s153C required; s.148 notices quashed
    January 9, 2026   Case Laws Income Tax
    Employee TDS credit dispute when employer deducted but didn't deposit tax; credit allowed and refunds with interest ordered.
    January 9, 2026   Case Laws Income Tax
    Joint property purchase: which stamp-duty value applies for s.56(2)(vii)(b) when allotment precedes registration; addition deleted
    January 9, 2026   Case Laws Income Tax
    Cash deposits explained as debtor collections and past savings, s.69A addition sent back for recheck; s.271B penalty upheld.
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January 10, 2026   Case Laws Customs
Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set aside.
January 10, 2026   Case Laws Customs
Imported gold bars on consignment sale: can post-import remittances raise transaction value u/s14? Declared value upheld.
January 10, 2026   Case Laws Customs
Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed
January 10, 2026   Case Laws Customs
Gold dore bar imports: clash between DGFT licence "subject to" later notice and earlier customs duty exemption; demand set aside.
January 10, 2026   Case Laws IBC
Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11
January 10, 2026   Case Laws IBC
Corporate guarantee capped at ₹75 lakh vs ₹1 crore Section 4 threshold-Section 7 case held not maintainable; CIRP ended
January 10, 2026   Case Laws IBC
Moratorium-era lease of insolvent company premises and rent recovery dispute u/s60(5) IBC, directions upheld, appeals dismissed
January 10, 2026   Case Laws IBC
Section 9 IBC claim over proforma invoices with GST number and tripartite agreement rejected due to disputed debt
January 10, 2026   Case Laws Service Tax
Cash refund claim u/s 142(9)(b) despite not filing TRAN-1, and ST-3 mismatch treated as clerical error; refund allowed
January 9, 2026   Notifications Income Tax
Gorakhpur Industrial Development Authority's specified income gets section 10(46A) tax exemption status from assessment year 2025-26
January 9, 2026   Notifications Income Tax
Development authority's specified income notified as eligible for section 10(46A) tax exemption from AY 2025-26
January 9, 2026   Circulars SEBI
Uniform compliance reporting for Specialized Investment Funds aligned with mutual funds, adding new CTR Part IV and trustee clause.
January 9, 2026   Circulars Customs
Body-worn camera recordings for Customs baggage checks: new SOP mandates full passenger-interaction capture, secure storage, privacy safeguards, strict compliance.
January 9, 2026   Case Laws GST
GST registration suspension over alleged fraudulent input tax credit claims after deemed registration-continued suspension set aside, inquiry continues.
January 9, 2026   Case Laws GST
Excess input tax credit assessment dispute under GST: writ rejected; delayed statutory appeal allowed with 50% cash deposit condition
January 9, 2026   Case Laws GST
GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full deposits
January 9, 2026   Case Laws Income Tax
Reassessment of non-searched taxpayer based on search seizures: satisfaction note u/s153C required; s.148 notices quashed
January 9, 2026   Case Laws Income Tax
Employee TDS credit dispute when employer deducted but didn't deposit tax; credit allowed and refunds with interest ordered.
January 9, 2026   Case Laws Income Tax
Joint property purchase: which stamp-duty value applies for s.56(2)(vii)(b) when allotment precedes registration; addition deleted
January 9, 2026   Case Laws Income Tax
Cash deposits explained as debtor collections and past savings, s.69A addition sent back for recheck; s.271B penalty upheld.

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GST

An order issued and adjudications made against a deceased person...

Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.

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GST February 25, 2026 Case Laws HC
An order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where legal heirs step forward to represent the deceased's estate and undertake to file replies to show cause notices, the proper remedy is remand for fresh consideration with an opportunity for personal hearing after issuance of fresh notice. The impugned orders were therefore set aside and the matters remanded for reconsideration in light of representation by the legal heirs.
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Acts Income Tax
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