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    December 26, 2025   Case Laws Companies Law
    External forensic audit for lender banks: conflict-linked consultant, non-CA sign-off and delayed report voided under RBI clause 4.1
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    December 24, 2025   Case Laws GST
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December 26, 2025   Case Laws Companies Law
External forensic audit for lender banks: conflict-linked consultant, non-CA sign-off and delayed report voided under RBI clause 4.1
December 26, 2025   Case Laws Companies Law
Civil suit challenging allegedly oppressive EOGM and related corporate actions held barred u/ss 242/430; plaint dismissed.
December 26, 2025   Case Laws Companies Law
Defective share certificate and register rectification u/s 59: bid to compel fresh issuance rejected, appeal dismissed
December 26, 2025   Case Laws Companies Law
Alleged fraudulent share transfers and oppression claims: tribunal may order forensic audit of disputed documents on prima facie basis
December 26, 2025   Case Laws Companies Law
Company oppression/mismanagement petition amendments and maintainability after alleged share transfer and forgery claims; tribunal order quashed for lacking reasons.
December 26, 2025   Case Laws IBC
CoC-approved CIRP resolution plan withdrawal and LoI cancellation after 100% vote barred; section 30(2)(b) compliance upheld, appeal allowed.
December 26, 2025   Case Laws IBC
Post-SARFAESI 13(13) leave-and-license and usage deed over secured asset held void; Section 66 refund ordered, appeal dismissed.
December 26, 2025   Case Laws IBC
Amending "date of default" in s.7 insolvency filing to avoid s.10A bar upheld; appeal dismissed
December 26, 2025   Case Laws IBC
Homebuyer allottee claim in builder insolvency resolution plan: belated filing can't be rejected merely after CoC approval; reconsideration ordered
December 26, 2025   Case Laws FEMA
Export proceeds undervaluation under FEMA s.13(1) penalty amount upheld; bid to enhance up to three times rejected.
December 26, 2025   Case Laws FEMA
Seized Indian currency confiscation and document-supply hearing dispute; penalties for ss. 3(a), 3(b), 3(d), 4 upheld but reduced
December 26, 2025   Case Laws Money Laundering
PMLA attachment and freezing based solely on FIRs later closed as "mistake of fact" quashed for lack of jurisdiction
December 26, 2025   Case Laws Money Laundering
Secured bank's hypothecation over partly tainted vehicle funds faces PMLA attachment; loan portion protected u/s8(8), relief allowed.
December 26, 2025   Case Laws Service Tax
Service tax on admission to amusement and entertainment venues versus state entertainment tax powers; levy struck down, appeal allowed
December 26, 2025   Case Laws Central Excise
Pre-consultation under CBIC Circular 1053/02/2017 required before excise show-cause notices, even for extended limitation; orders quashed.
December 26, 2025   Case Laws Indian Laws
Chartered accountant disciplinary "other misconduct" u/s21/s.22: uncontested findings upheld, member suspended one year from practice
December 26, 2025   Case Laws Indian Laws
Cheque issued for loan repayment: Sections 118/139 presumptions upheld; Section 138 conviction sustained, jail set aside on compensation.
December 26, 2025   Case Laws Indian Laws
Cheque dishonour conviction after criminal revision: Section 528 inherent powers can't be used to quash Section 138 sentence, petition dismissed
December 24, 2025   Circulars Customs
Single online process for private bonded warehouse licences (Sections 58/65, MOOWR 2019) clarifies exports and domestic clearances rules
December 24, 2025   Case Laws GST
GST fake registration and invoice scheme to claim ineligible ITC, arrest timing flaw under s. 35(3) BNSS leads to bail

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Customs

A Board circular prescribing a time limit for post-export...

Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.

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Customs April 1, 2026 Case Laws AT
A Board circular prescribing a time limit for post-export amendment of shipping bills was treated as non-binding where the restriction did not arise from the governing statutory provision. On that basis, amendment and conversion of free shipping bills into drawback shipping bills were upheld, and the adjudicating authority's allowance of the change was found proper. The Tribunal therefore rejected the Revenue's challenge based solely on alleged non-compliance with the circular's time limit and sustained the conversion of the shipping bills.
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Acts Income Tax
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