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    May 9, 2026   Case Laws Customs
    Separate penalty on partner and firm barred for the same contravention; admission supported false declaration penalty but amount was reduced.
    May 9, 2026   Case Laws Customs
    Show cause notice and timely adjudication requirements invalidated customs recovery after a decades-long delay and excess demand.
    May 9, 2026   Case Laws Customs
    Classification of automatic soap dispensers turns on dispersing versus spraying, with Chapter 8424 applying to foam dispensing.
    May 9, 2026   Case Laws Customs
    Mandatory appeal limitation under customs law bars condonation beyond the statutory outer limit and excludes the Limitation Act.
    May 9, 2026   Case Laws Customs
    Provisional release conditions must be proportionate; CESTAT reduced onerous bank guarantees while retaining full-value bonds
    May 9, 2026   Case Laws Customs
    Reduced penalty under Section 114A cannot be extended to Section 112(ii) customs penalties; matter remanded for redetermination.
    May 9, 2026   Case Laws Companies Law
    Natural justice bars fraud classification based on undisclosed material and a non-speaking order; notice and order quashed.
    May 9, 2026   Case Laws Companies Law
    Post-petition transfer validation under winding-up law upheld for a bona fide transaction benefiting creditors and lacking fraud.
    May 9, 2026   Case Laws Companies Law
    Section 244 waiver threshold upheld where prima facie oppression, mismanagement, and articles violations supported the petition.
    May 9, 2026   Case Laws IBC
    Section 7 insolvency cannot be used for coercive recovery where a quadripartite transaction is predominantly contractual.
    May 9, 2026   Case Laws IBC
    Limitation under Section 14 extends to prior IBC proceedings barred by pre-existing dispute, keeping the civil suit timely.
    May 9, 2026   Case Laws IBC
    Limitation under insolvency appeals starts from open-court pronouncement, with no condonation beyond the statutory outer limit.
    May 9, 2026   Case Laws IBC
    Project completion and CoC approval in insolvency: NCLAT rejects one promoter proposal, permits another subject to creditor consent.
    May 9, 2026   Case Laws FEMA
    FEMA export proceeds and hearsay evidence defeated the commission-related contravention in independent enforcement proceedings.
    May 9, 2026   Case Laws FEMA
    FEMA reporting compliance: timely FC-GPR filing with the authorised dealer defeated the penalty where bank delay caused transmission lapse.
    May 8, 2026   Case Laws GST
    Corporate guarantee without consideration is not taxable as a supply of service, though the GST valuation challenge failed.
    May 8, 2026   Case Laws GST
    GST appeal limitation and writ condonation fail where no exceptional circumstances justify delay
    May 8, 2026   Case Laws GST
    Provisional attachment and parallel proceedings: writ challenge failed for lack of foundational facts and statutory post-decisional remedy.
    May 8, 2026   Case Laws GST
    Alternative remedy and disputed facts led the High Court to decline writ interference in an input tax credit matter.
    May 8, 2026   Case Laws GST
    Personal hearing requirement under GST natural justice led to quashing of an ex parte assessment order
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May 9, 2026   Case Laws Customs
Separate penalty on partner and firm barred for the same contravention; admission supported false declaration penalty but amount was reduced.
May 9, 2026   Case Laws Customs
Show cause notice and timely adjudication requirements invalidated customs recovery after a decades-long delay and excess demand.
May 9, 2026   Case Laws Customs
Classification of automatic soap dispensers turns on dispersing versus spraying, with Chapter 8424 applying to foam dispensing.
May 9, 2026   Case Laws Customs
Mandatory appeal limitation under customs law bars condonation beyond the statutory outer limit and excludes the Limitation Act.
May 9, 2026   Case Laws Customs
Provisional release conditions must be proportionate; CESTAT reduced onerous bank guarantees while retaining full-value bonds
May 9, 2026   Case Laws Customs
Reduced penalty under Section 114A cannot be extended to Section 112(ii) customs penalties; matter remanded for redetermination.
May 9, 2026   Case Laws Companies Law
Natural justice bars fraud classification based on undisclosed material and a non-speaking order; notice and order quashed.
May 9, 2026   Case Laws Companies Law
Post-petition transfer validation under winding-up law upheld for a bona fide transaction benefiting creditors and lacking fraud.
May 9, 2026   Case Laws Companies Law
Section 244 waiver threshold upheld where prima facie oppression, mismanagement, and articles violations supported the petition.
May 9, 2026   Case Laws IBC
Section 7 insolvency cannot be used for coercive recovery where a quadripartite transaction is predominantly contractual.
May 9, 2026   Case Laws IBC
Limitation under Section 14 extends to prior IBC proceedings barred by pre-existing dispute, keeping the civil suit timely.
May 9, 2026   Case Laws IBC
Limitation under insolvency appeals starts from open-court pronouncement, with no condonation beyond the statutory outer limit.
May 9, 2026   Case Laws IBC
Project completion and CoC approval in insolvency: NCLAT rejects one promoter proposal, permits another subject to creditor consent.
May 9, 2026   Case Laws FEMA
FEMA export proceeds and hearsay evidence defeated the commission-related contravention in independent enforcement proceedings.
May 9, 2026   Case Laws FEMA
FEMA reporting compliance: timely FC-GPR filing with the authorised dealer defeated the penalty where bank delay caused transmission lapse.
May 8, 2026   Case Laws GST
Corporate guarantee without consideration is not taxable as a supply of service, though the GST valuation challenge failed.
May 8, 2026   Case Laws GST
GST appeal limitation and writ condonation fail where no exceptional circumstances justify delay
May 8, 2026   Case Laws GST
Provisional attachment and parallel proceedings: writ challenge failed for lack of foundational facts and statutory post-decisional remedy.
May 8, 2026   Case Laws GST
Alternative remedy and disputed facts led the High Court to decline writ interference in an input tax credit matter.
May 8, 2026   Case Laws GST
Personal hearing requirement under GST natural justice led to quashing of an ex parte assessment order

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Customs

A system-based facility in ICES has been introduced to handle...

Post EGM Shipping Bill cancellation facility introduced to stop export incentive disbursal and enable recovery where needed.

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Customs April 3, 2026 Circulars
A system-based facility in ICES has been introduced to handle export cargo returned from international waters due to closure of the Strait of Hormuz, by enabling a new "Post EGM SB Cancellation" option for Shipping Bills after filing of the Export General Manifest. The proper officer may cancel such Shipping Bills to prevent export incentives and IGST refunds from being disbursed where no scroll has yet been generated. If a scroll is already generated before cancellation, recovery action must be taken manually by the field formation in line with the Board's circular.
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Acts Income Tax
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