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    Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
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February 10, 2026   Case Laws Customs
Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation and penalty
February 10, 2026   Case Laws Companies Law
Name similarity and fraudulent company incorporation: HC cancels registration and orders fund remittance to liquidation account
February 10, 2026   Case Laws IBC
Initiation of Corporate Insolvency Resolution Process: claim of malafide initiation rejected and admission recall denied on proof standard
February 10, 2026   Case Laws IBC
Preferential transaction determination for related party payments during two year look back period upheld; appeals dismissed
February 10, 2026   Case Laws IBC
Statutory trust claims under NABARD Act preserved; segregation of third party assets upheld and payment ordered under CoC distribution.
February 10, 2026   Case Laws IBC
Operational debt dispute under IBC over unpaid instalment found plausibly disputed; appeal dismissed affirming insolvency authority.
February 10, 2026   Case Laws IBC
Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after acknowledgment
February 10, 2026   Case Laws Money Laundering
Interpretation of Section 8(7) and 8(8) of PMLA clarifies proceeds of crime scope; Special Court's order set aside, appeal restored for merits.
February 10, 2026   Case Laws Service Tax
Rectification of mistake under Section 35C(2): limited to apparent errors; penalty under Section 78 capped to confirmed demand
February 10, 2026   Case Laws Central Excise
Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted
February 10, 2026   Case Laws Indian Laws
Dishonour of cheque and security cheque: High Court refuses quash, preserves presumption of liability and trial.
February 9, 2026   Notifications Indian Laws
Startup eligibility criteria revised with Deep Tech exceptions, DPIIT recognition process and tax certification retained under updated notification
February 9, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, gold, silver and areca nut; values substituted, effective 6 Feb 2026
February 9, 2026   Notifications DGFT
Import policy for platinum articles revised to restricted, with specific re import exemptions allowed and effective immediately.
February 9, 2026   Notifications DGFT
Import policy for umbrellas revised to restricted, free above Rs.100 CIF; MIP exemptions for Advance Authorisation, EOUs and SEZs.
February 9, 2026   Circulars DGFT
RoDTEP Annual Return filing extended to 31 March 2026; Rs15,000 composition fee applies and non filing risks denial.
February 9, 2026   Circulars SEBI
Real Estate Investment Trusts (REITs): consolidated SEBI master circular enforces filing, disclosure, NDCF framework and investor protections immediately
February 9, 2026   Circulars SEBI
AIF unit NAV reporting to depositories: RTAs must upload latest NAVs; depositories must display disclaimer and enable infrastructure.
February 9, 2026   Circulars FEMA
Voluntary Retention Route for FPI debt investments now counted under General Route limits; optional exit after minimum retention period allowed.
February 9, 2026   Circulars DGFT
NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger automatic review.

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GST

The HC held that an adjudication order cannot confirm a demand...

Section 75(7) limits GST adjudication to the show cause notice; inconsistent demand order was quashed and remanded.

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GST April 2, 2026 Case Laws HC
The HC held that an adjudication order cannot confirm a demand that is not aligned with the show cause notice, as Section 75(7) requires the order to stay within the scope of the notice. On comparison, the notice and the order related to the same tax period and GST registration, yet the confirmed demand appeared inconsistent with the proposal in the notice. The impugned order was therefore quashed, and the matter was remitted for fresh adjudication on merits, with liberty to issue a corrigendum and proceed after obtaining the petitioner's response.
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Acts Income Tax
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