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    March 6, 2026   Case Laws IBC
    Lease Deed validity denied where unauthorized execution and no proof of consideration; disputed asset excluded from insolvency estate.
    March 6, 2026   Case Laws Money Laundering
    Proceeds of crime includes property value or equivalent, allowing attachment even if the holder is not accused.
    March 6, 2026   Case Laws FEMA
    Round tripping found where overseas WOS used to obtain foreign borrowings and reinvest in domestic group, penalties sustained.
    March 6, 2026   Case Laws Service Tax
    Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
    March 6, 2026   Case Laws Service Tax
    Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
    March 5, 2026   Circulars SEBI
    Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
    March 5, 2026   Circulars Customs
    Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
    March 5, 2026   Circulars Customs
    Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
    March 5, 2026   Circulars Customs
    Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
    March 5, 2026   Case Laws GST
    Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
    March 5, 2026   Case Laws GST
    Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
    March 5, 2026   Case Laws IBC
    Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
    March 5, 2026   Case Laws IBC
    Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
    March 5, 2026   Case Laws GST
    Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
    March 5, 2026   Case Laws GST
    Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
    March 5, 2026   Case Laws GST
    Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
    March 5, 2026   Case Laws GST
    Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
    March 5, 2026   Case Laws GST
    Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
    March 5, 2026   Case Laws GST
    Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
    March 5, 2026   Case Laws Income Tax
    Non-communication of a court order nullified a subsequent assessment; fresh reply and re order mandated with extended timelines.
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March 6, 2026   Case Laws IBC
Lease Deed validity denied where unauthorized execution and no proof of consideration; disputed asset excluded from insolvency estate.
March 6, 2026   Case Laws Money Laundering
Proceeds of crime includes property value or equivalent, allowing attachment even if the holder is not accused.
March 6, 2026   Case Laws FEMA
Round tripping found where overseas WOS used to obtain foreign borrowings and reinvest in domestic group, penalties sustained.
March 6, 2026   Case Laws Service Tax
Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
March 6, 2026   Case Laws Service Tax
Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
March 5, 2026   Circulars SEBI
Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
March 5, 2026   Circulars Customs
Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
March 5, 2026   Circulars Customs
Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
March 5, 2026   Circulars Customs
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.
March 5, 2026   Case Laws GST
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.
March 5, 2026   Case Laws GST
Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
March 5, 2026   Case Laws IBC
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be restored.
March 5, 2026   Case Laws IBC
Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
March 5, 2026   Case Laws GST
Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
March 5, 2026   Case Laws GST
Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
March 5, 2026   Case Laws GST
Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
March 5, 2026   Case Laws GST
Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
March 5, 2026   Case Laws GST
Pure service exemption for municipal waste transport confirmed; activity qualifies as a municipal function and is tax exempt.
March 5, 2026   Case Laws GST
Principal supply rule: hookah served in restaurants is treated as supply of goods, not restaurant service, and taxed by classification.
March 5, 2026   Case Laws Income Tax
Non-communication of a court order nullified a subsequent assessment; fresh reply and re order mandated with extended timelines.

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Customs

SCMTR implementation has been extended through the transitional...

SCMTR transition extended with electronic declaration compliance, pending message integration, and stakeholder outreach for smooth implementation.

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Customs April 9, 2026 Circulars
SCMTR implementation has been extended through the transitional period up to 31 March 2026, and stakeholders must submit corrected declarations electronically in the prescribed format during this period. Import-export manifest messages and stuffing messages have already been operationalised, while the remaining inland transshipment messages and SEZ onboarding through API integration are to be developed and brought live by 31 March 2026. Weekly awareness and outreach programmes will be conducted to support compliance and resolve implementation issues, with difficulties to be reported to the SCMTR Cell for prompt resolution.
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Acts Income Tax
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