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    February 26, 2026   Case Laws Companies Law
    Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
    February 26, 2026   Case Laws IBC
    Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
    February 26, 2026   Case Laws IBC
    Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
    February 26, 2026   Case Laws IBC
    Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
    February 26, 2026   Case Laws FEMA
    Retraction of confession rejected where delayed and uncorroborated; corroboration sustained, confiscation upheld and penalty reduced.
    February 26, 2026   Case Laws FEMA
    Continuing Liability of Struck Off Companies persists; pre deposit noncompliance sustains penalty and appellate reduction may adjust individual fines.
    February 26, 2026   Case Laws Money Laundering
    Definition of proceeds of crime requires nexus to a scheduled offence; absence of prima facie nexus supported grant of bail.
    February 26, 2026   Case Laws Money Laundering
    Burden of proof in provisional attachment: failure to prove lawful sources upheld and attachment sustained.
    February 25, 2026   Notifications DGFT
    Export policy amendment for wheat permits limited authorised exports while retaining food security exemptions and separate modalities.
    February 25, 2026   Notifications DGFT
    Export restriction on wheat flour eased to allow a limited additional export allocation, subject to DGFT modalities.
    February 25, 2026   Notifications SEZ
    De-notification of SEZ land permits repurposing a parcel for infrastructure while retaining SEZ area under SEZ Act procedures.
    February 25, 2026   Circulars DGFT
    Tariff Rate Quota deadline extended: TRQ applications for specified FTAs must be filed by 15 March 2026.
    February 25, 2026   Circulars DGFT
    Export Authorization for Wheat: online monthly application window, non-transferable six-month authorisations subject to Special EFC allocation.
    February 25, 2026   Circulars DGFT
    Export authorizations for wheat flour require online monthly applications, specified documentary proof, and allocation by a Special EFC.
    February 25, 2026   Circulars Customs
    HSNS Declaration filing: portal requires detailed goods/machine data, documents, verification; submissions generate unique machine IDs and are final.
    February 25, 2026   Circulars Customs
    Automated Goods Registration for e-sealed export cargo triggers auto GR on e-seal scan; Annexure C filing required for processing.
    February 25, 2026   Case Laws GST
    Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.
    February 25, 2026   Case Laws GST
    Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
    February 25, 2026   Case Laws GST
    Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.
    February 25, 2026   Case Laws GST
    Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.
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February 26, 2026   Case Laws Companies Law
Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
February 26, 2026   Case Laws IBC
Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
February 26, 2026   Case Laws IBC
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invocation.
February 26, 2026   Case Laws IBC
Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
February 26, 2026   Case Laws FEMA
Retraction of confession rejected where delayed and uncorroborated; corroboration sustained, confiscation upheld and penalty reduced.
February 26, 2026   Case Laws FEMA
Continuing Liability of Struck Off Companies persists; pre deposit noncompliance sustains penalty and appellate reduction may adjust individual fines.
February 26, 2026   Case Laws Money Laundering
Definition of proceeds of crime requires nexus to a scheduled offence; absence of prima facie nexus supported grant of bail.
February 26, 2026   Case Laws Money Laundering
Burden of proof in provisional attachment: failure to prove lawful sources upheld and attachment sustained.
February 25, 2026   Notifications DGFT
Export policy amendment for wheat permits limited authorised exports while retaining food security exemptions and separate modalities.
February 25, 2026   Notifications DGFT
Export restriction on wheat flour eased to allow a limited additional export allocation, subject to DGFT modalities.
February 25, 2026   Notifications SEZ
De-notification of SEZ land permits repurposing a parcel for infrastructure while retaining SEZ area under SEZ Act procedures.
February 25, 2026   Circulars DGFT
Tariff Rate Quota deadline extended: TRQ applications for specified FTAs must be filed by 15 March 2026.
February 25, 2026   Circulars DGFT
Export Authorization for Wheat: online monthly application window, non-transferable six-month authorisations subject to Special EFC allocation.
February 25, 2026   Circulars DGFT
Export authorizations for wheat flour require online monthly applications, specified documentary proof, and allocation by a Special EFC.
February 25, 2026   Circulars Customs
HSNS Declaration filing: portal requires detailed goods/machine data, documents, verification; submissions generate unique machine IDs and are final.
February 25, 2026   Circulars Customs
Automated Goods Registration for e-sealed export cargo triggers auto GR on e-seal scan; Annexure C filing required for processing.
February 25, 2026   Case Laws GST
Writ Jurisdiction: Article 226 not exercised where statutory appeal and disputed factual issues require remedy by appeal.
February 25, 2026   Case Laws GST
Prohibition and seizure cannot continue absent a confiscation proposal under Section 67(2); impugned orders quashed.
February 25, 2026   Case Laws GST
Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.
February 25, 2026   Case Laws GST
Liability of directors: burden rests on the director to prove non-attribution of tax non-recovery; recovery quashed, remand ordered.

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Customs

Health Security and National Security Cess (HSNS Cess) applies...

HSNS Cess accounting: specified 8 digit accounting head codes mandated for payment, interest, penalty and other dues.

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Customs February 26, 2026 Circulars
Health Security and National Security Cess (HSNS Cess) applies to goods notified under Schedule I of the HSNS Cess Act, 2025 with effect from 1 February 2026, and taxpayers must use specified accounting head codes for payment of the cess, interest, penalty and other dues; the designated 8 digit codes are 00450207 (HSNS Cess), 00450208 (HSNS Interest), 00450210 (HSNS Penalty) and 00450212 (HSNS Others), and these codes are to be circulated to field formations, trade and the public to ensure correct remittances.
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Acts Income Tax
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