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    April 30, 2026   Case Laws Customs
    Tariff classification and extended limitation: lip seals fall under rubber heading, while valuation and other classifications were remanded.
    April 30, 2026   Case Laws Customs
    Preferential duty exemption under SAFTA sustained; selective retesting and extended limitation were both rejected on the facts.
    April 30, 2026   Case Laws Customs
    Jurisdiction over IGST rate disputes on imports referred to a Larger Bench, with merits left undecided.
    April 30, 2026   Case Laws Customs
    Customs valuation of reusable containers: Tribunal rejected separate duty and excluded their value from assessable value.
    April 30, 2026   Case Laws Customs
    New car classification upheld: technical foreign registration did not defeat customs exemption or sustain redemption fine.
    April 30, 2026   Case Laws Companies Law
    Specific allegations are essential for prosecuting a former director; bare complaints cannot sustain criminal proceedings or a look out circular.
    April 30, 2026   Case Laws IBC
    Limitation for insolvency petitions starts on default, and IRP claim admission is not acknowledgment under the Limitation Act.
    April 30, 2026   Case Laws IBC
    Tariff revision after resolution plan approval cannot revive pre-CIRP refund or set-off claims for electricity arrears.
    April 30, 2026   Case Laws IBC
    CIRP surplus cash flow remains part of the insolvency estate when the resolution plan does not allocate it expressly.
    April 30, 2026   Case Laws IBC
    Limitation in personal guarantor insolvency turns on actual invocation, default, acknowledgments, and proper computation of fresh cause of action.
    April 30, 2026   Case Laws IBC
    CIRP delay, SARFAESI encumbrances and financial debt: belated claim rejected, sale-certificate liability confined, legal-fee allotment excluded
    April 30, 2026   Case Laws Service Tax
    Bareboat charter arrangements transferring possession and control were outside taxable service, and the prior final ruling bound the parties.
    April 30, 2026   Case Laws Service Tax
    Governmental authority exemption upheld for statutory municipal functions; service tax demand, extended limitation, and penalties were set aside.
    April 30, 2026   Case Laws Indian Laws
    Reasonable time for tax assessment: ten-year delay after Form-H notice rendered the assessment unsustainable.
    April 30, 2026   Case Laws Indian Laws
    Recusal requires a genuine, reasonable apprehension of bias; interim observations and conjecture were insufficient, so the plea failed.
    April 29, 2026   Notifications DGFT
    Wheat export policy tightened and partially relaxed: additional exports permitted subject to notified modalities and food-security permissions.
    April 29, 2026   Circulars SEBI
    Compliance timeline extension for debenture trustees on segregating non-SEBI-regulated activities is pushed to October 27, 2026.
    April 29, 2026   Circulars Customs
    Export examination clusters revised for CFS and warehouses, with updated mappings and locations issued as a standing order.
    April 29, 2026   Case Laws GST
    Natural justice in GST registration cancellation: non-speaking orders without hearing were quashed and remanded for fresh adjudication.
    April 29, 2026   Case Laws GST
    Natural justice in rectification proceedings requires hearing and consideration of submissions before a reasoned fresh decision.
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April 30, 2026   Case Laws Customs
Tariff classification and extended limitation: lip seals fall under rubber heading, while valuation and other classifications were remanded.
April 30, 2026   Case Laws Customs
Preferential duty exemption under SAFTA sustained; selective retesting and extended limitation were both rejected on the facts.
April 30, 2026   Case Laws Customs
Jurisdiction over IGST rate disputes on imports referred to a Larger Bench, with merits left undecided.
April 30, 2026   Case Laws Customs
Customs valuation of reusable containers: Tribunal rejected separate duty and excluded their value from assessable value.
April 30, 2026   Case Laws Customs
New car classification upheld: technical foreign registration did not defeat customs exemption or sustain redemption fine.
April 30, 2026   Case Laws Companies Law
Specific allegations are essential for prosecuting a former director; bare complaints cannot sustain criminal proceedings or a look out circular.
April 30, 2026   Case Laws IBC
Limitation for insolvency petitions starts on default, and IRP claim admission is not acknowledgment under the Limitation Act.
April 30, 2026   Case Laws IBC
Tariff revision after resolution plan approval cannot revive pre-CIRP refund or set-off claims for electricity arrears.
April 30, 2026   Case Laws IBC
CIRP surplus cash flow remains part of the insolvency estate when the resolution plan does not allocate it expressly.
April 30, 2026   Case Laws IBC
Limitation in personal guarantor insolvency turns on actual invocation, default, acknowledgments, and proper computation of fresh cause of action.
April 30, 2026   Case Laws IBC
CIRP delay, SARFAESI encumbrances and financial debt: belated claim rejected, sale-certificate liability confined, legal-fee allotment excluded
April 30, 2026   Case Laws Service Tax
Bareboat charter arrangements transferring possession and control were outside taxable service, and the prior final ruling bound the parties.
April 30, 2026   Case Laws Service Tax
Governmental authority exemption upheld for statutory municipal functions; service tax demand, extended limitation, and penalties were set aside.
April 30, 2026   Case Laws Indian Laws
Reasonable time for tax assessment: ten-year delay after Form-H notice rendered the assessment unsustainable.
April 30, 2026   Case Laws Indian Laws
Recusal requires a genuine, reasonable apprehension of bias; interim observations and conjecture were insufficient, so the plea failed.
April 29, 2026   Notifications DGFT
Wheat export policy tightened and partially relaxed: additional exports permitted subject to notified modalities and food-security permissions.
April 29, 2026   Circulars SEBI
Compliance timeline extension for debenture trustees on segregating non-SEBI-regulated activities is pushed to October 27, 2026.
April 29, 2026   Circulars Customs
Export examination clusters revised for CFS and warehouses, with updated mappings and locations issued as a standing order.
April 29, 2026   Case Laws GST
Natural justice in GST registration cancellation: non-speaking orders without hearing were quashed and remanded for fresh adjudication.
April 29, 2026   Case Laws GST
Natural justice in rectification proceedings requires hearing and consideration of submissions before a reasoned fresh decision.

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Customs

Cancellation of LUT bonds and bank guarantees for specified EPCG...

Cancellation of LUT Bond/BG requires original EPCG documents and proof of export obligation to secure bond release.

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Customs March 19, 2026 Circulars
Cancellation of LUT bonds and bank guarantees for specified EPCG licences is conditioned on submission of original EPCG licence, original EODC/redemption letter, ANF 5B certified by a Chartered Accountant, installation certificate, duty debit proof, ARE 1/SBs, BRC and other DGFT documents; bonds/BGs will be released after verification. Eight EODCs are selected for verification and 149 cases must submit originals/installation certificates accepted by the department. Licensees who have fulfilled export obligations must submit evidence or proof of DGFT EODC submission to avoid initiation of Customs enforcement proceedings; relevant bonds will be forwarded to EPSMMC, JNCH for file closure.
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Acts Income Tax
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