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    January 28, 2026   Case Laws Customs
    Cross-border movement of foreign currency and travel cards: confiscation under Customs Act quashed for lack of statutory empowerment
    January 28, 2026   Case Laws Customs
    Classification of imported Window Glass as parts for display assemblies, resulting in classification under the later tariff heading.
    January 28, 2026   Case Laws IBC
    Maintainability of Section 7 application by real estate allottees affirmed; matter remanded to determine threshold and allow additional evidence
    January 28, 2026   Case Laws IBC
    Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
    January 28, 2026   Case Laws IBC
    Approval of resolution plan: modification permitted post-approval if plan and CoC allow; operational creditors and employee dues protected.
    January 28, 2026   Case Laws IBC
    Admission of belated claim in insolvency process affirmed; adjudicating authority discretion upheld and appeal dismissed
    January 28, 2026   Case Laws Central Excise
    Classification of Xylene mixtures: ethylbenzene excluded as xylene isomer, reclassified under mineral oil tariff and penalty set aside
    January 28, 2026   Case Laws VAT / Sales Tax
    Attachment of bank account for tax recovery after corporate amalgamation rejected; former director relieved of personal liability.
    January 27, 2026   Case Laws Customs
    Refund for disposed gold jewellery: market value to be paid for 1110 grams after unlawful non-intimation and improper refund deductions.
    January 27, 2026   Circulars DGFT
    TRQ allocation for Gold under India-UAE CEPA: second-round 80 MT e-auction with broadened eligibility and capped MSME allocations.
    January 27, 2026   Case Laws GST
    Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
    January 27, 2026   Case Laws GST
    Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk
    January 27, 2026   Case Laws GST
    GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.
    January 27, 2026   Case Laws GST
    Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clause
    January 27, 2026   Case Laws GST
    Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.
    January 27, 2026   Case Laws GST
    Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing
    January 27, 2026   Case Laws GST
    Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
    January 27, 2026   Case Laws GST
    Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
    January 27, 2026   Case Laws GST
    Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
    January 27, 2026   Case Laws GST
    Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer
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January 28, 2026   Case Laws Customs
Cross-border movement of foreign currency and travel cards: confiscation under Customs Act quashed for lack of statutory empowerment
January 28, 2026   Case Laws Customs
Classification of imported Window Glass as parts for display assemblies, resulting in classification under the later tariff heading.
January 28, 2026   Case Laws IBC
Maintainability of Section 7 application by real estate allottees affirmed; matter remanded to determine threshold and allow additional evidence
January 28, 2026   Case Laws IBC
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismissed
January 28, 2026   Case Laws IBC
Approval of resolution plan: modification permitted post-approval if plan and CoC allow; operational creditors and employee dues protected.
January 28, 2026   Case Laws IBC
Admission of belated claim in insolvency process affirmed; adjudicating authority discretion upheld and appeal dismissed
January 28, 2026   Case Laws Central Excise
Classification of Xylene mixtures: ethylbenzene excluded as xylene isomer, reclassified under mineral oil tariff and penalty set aside
January 28, 2026   Case Laws VAT / Sales Tax
Attachment of bank account for tax recovery after corporate amalgamation rejected; former director relieved of personal liability.
January 27, 2026   Case Laws Customs
Refund for disposed gold jewellery: market value to be paid for 1110 grams after unlawful non-intimation and improper refund deductions.
January 27, 2026   Circulars DGFT
TRQ allocation for Gold under India-UAE CEPA: second-round 80 MT e-auction with broadened eligibility and capped MSME allocations.
January 27, 2026   Case Laws GST
Entitlement to refund of unutilised ITC on amalgamation depends on transfer via FORM GST ITC-02 and registration compliance
January 27, 2026   Case Laws GST
Input Tax Credit fraud and bail in custodial detention case: denial of bail due to scale, evidence and tampering risk
January 27, 2026   Case Laws GST
GST on leasehold transfer: entitlement clarified; refund application to be processed and paid within two weeks.
January 27, 2026   Case Laws GST
Omission of Rule 96(10) of CGST Rules and effect on pending proceedings: proceedings lapse absent saving clause
January 27, 2026   Case Laws GST
Refund of input tax credit on imported edible oil: HC finds amendment clarificatory and directs reapplication of modified refund formula.
January 27, 2026   Case Laws GST
Cancellation of registration quashed for failure to consider taxpayer's reply; remand for fresh order after hearing
January 27, 2026   Case Laws GST
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachments
January 27, 2026   Case Laws GST
Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
January 27, 2026   Case Laws GST
Debonding of capital goods and admissibility of input tax credit: challenge to duplicate state demand allowed appeal to appellate authority.
January 27, 2026   Case Laws GST
Profiteering in real estate sales and obligation to pass on input tax credit leads to ordered refund and compliance by developer

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Customs

Prescribes a uniform procedure for handling export containers...

BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.

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Customs March 20, 2026 Circulars
Prescribes a uniform procedure for handling export containers returning to Nhava Sheva/JN Port after Strait of Hormuz closure: exporters or brokers must apply for conditional BTT with specified data and enclosures (drawback/RODTEP/ROSCTL challans or suspension endorsement; IGST challan or GST-commissioner reconciliation undertaking for LUT exports). Terminal Gate officers must verify seal integrity; intact seals permit BTT release and record movement, tampered seals trigger 100% examination or resealing and forwarding to the issuing Customs station. AC/DCs will cancel LEO/Shipping Bills post-EGM when system menu available; movement orders and notifications are to be exchanged by email.
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Acts Income Tax
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