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    April 28, 2026   Case Laws Customs
    Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
    April 28, 2026   Case Laws Customs
    Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
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    April 28, 2026   Case Laws IBC
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    April 28, 2026   Case Laws IBC
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    April 28, 2026   Case Laws IBC
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    April 28, 2026   Case Laws FEMA
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    April 28, 2026   Case Laws Money Laundering
    Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
    April 28, 2026   Case Laws VAT / Sales Tax
    Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.
    April 28, 2026   Case Laws VAT / Sales Tax
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    April 28, 2026   Case Laws GST
    Transitional input tax credit must be decided within Section 140's confined scope; vague appellate findings led to remand.
    April 27, 2026   Case Laws Indian Laws
    No valid arbitration agreement and no statutory power to appoint an arbitrator rendered the award a jurisdictional nullity.
    April 27, 2026   Notifications SEZ
    SEZ de-notification approved for land to be used for infrastructure consistent with the zone's original objective.
    April 27, 2026   Notifications Customs
    Duty drawback rates for gold and silver jewellery revised upward under the customs drawback schedule.
    April 27, 2026   Notifications Customs
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    April 27, 2026   Circulars SEBI
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    April 27, 2026   Case Laws GST
    GST reimbursement under works contract upheld; contractor entitled to tax refund with interest on proven payment.
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April 28, 2026   Case Laws Customs
Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
April 28, 2026   Case Laws Customs
Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
April 28, 2026   Case Laws Companies Law
Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
April 28, 2026   Case Laws Companies Law
Condonation of delay in share transfer disputes upheld where illness-based explanation and medical evidence showed sufficient cause.
April 28, 2026   Case Laws IBC
Provident fund protection in liquidation excludes employee dues from the estate and blocks waterfall distribution.
April 28, 2026   Case Laws IBC
Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
April 28, 2026   Case Laws IBC
Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
April 28, 2026   Case Laws IBC
Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
April 28, 2026   Case Laws IBC
Unregistered agreement for sale does not make a third party a necessary or proper party in Section 7 insolvency proceedings.
April 28, 2026   Case Laws FEMA
Continuing FEMA contravention and false ODI declarations justified protective seizure; natural justice objection failed.
April 28, 2026   Case Laws Money Laundering
Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
April 28, 2026   Case Laws VAT / Sales Tax
Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.
April 28, 2026   Case Laws VAT / Sales Tax
Joint development agreements and VAT: tax applies only to the goods component, not the landowner's share in land.
April 28, 2026   Case Laws GST
Transitional input tax credit must be decided within Section 140's confined scope; vague appellate findings led to remand.
April 27, 2026   Case Laws Indian Laws
No valid arbitration agreement and no statutory power to appoint an arbitrator rendered the award a jurisdictional nullity.
April 27, 2026   Notifications SEZ
SEZ de-notification approved for land to be used for infrastructure consistent with the zone's original objective.
April 27, 2026   Notifications Customs
Duty drawback rates for gold and silver jewellery revised upward under the customs drawback schedule.
April 27, 2026   Notifications Customs
Customs depot notification adds Village Hirnoda, Jaipur for import unloading and export loading facilities.
April 27, 2026   Circulars SEBI
Net settlement of FPI cash-market fund obligations permitted for outright trades, while securities settlement stays on gross basis.
April 27, 2026   Case Laws GST
GST reimbursement under works contract upheld; contractor entitled to tax refund with interest on proven payment.

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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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