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    February 12, 2026   Case Laws Customs
    Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
    February 12, 2026   Case Laws Customs
    Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
    February 12, 2026   Case Laws Customs
    Penalties under Section 114A and 114AA for unpaid anti dumping duty rejected where no proof of intentional suppression emerged
    February 12, 2026   Case Laws Customs
    Concessional rate of basic customs duty: appellate order set aside and 50 appeals remanded for fresh consideration.
    February 12, 2026   Case Laws Customs
    Aluminium layered oil coolers classification: prefer plate type heat exchanger heading over motor vehicle parts, resulting in reclassification.
    February 12, 2026   Case Laws Companies Law
    Corporate name similarity dispute over a distinctive element leads to quashing of administrative refusal and name registration blocked
    February 12, 2026   Case Laws IBC
    Extinguishment of encumbrances under an approved resolution plan bars dissenting creditors from continuing enforcement; appeal allowed.
    February 12, 2026   Case Laws IBC
    Invocation of guarantee in personal guarantor insolvency proceedings required; failure to invoke invalidated admission order.
    February 12, 2026   Case Laws IBC
    Initiation of CIRP and liquidation process upheld after finding loans were disbursed and creditor claims enforceable, appeal rejected
    February 12, 2026   Case Laws IBC
    Crystallization of debt and effect of interlocutory undertakings: undertakings do not defeat insolvency initiation; appeal dismissed
    February 12, 2026   Case Laws Service Tax
    VCES pre deposit requirement and proviso bar upheld; declaration rejected for late payment and prohibited subsequent period filing, appeal dismissed
    February 12, 2026   Case Laws Service Tax
    Service tax adjustment by partner and subcontractor liability requires remand for recomputation and abatement review
    February 12, 2026   Case Laws Central Excise
    Inclusion of freight in assessable value: tribunal applies flow-back test and precedents to exclude buyer-paid freight, allowing appeal.
    February 12, 2026   Case Laws FEMA
    Liability of struck off companies and FEMA civil penalties: company remains liable; individual penalty reduced on proportionality grounds.
    February 12, 2026   Case Laws Money Laundering
    Provisional attachment of undivided share in residential property under PMLA upheld; confirmation and appeals dismissed.
    February 12, 2026   Case Laws Service Tax
    Exemption of legal services under notifications limits Designated Officer jurisdiction, so recovery proceedings were quashed and petition allowed.
    February 12, 2026   Case Laws Service Tax
    Definition of governmental authority for service tax exemption-state established or wholly state owned bodies held eligible, exemption allowed.
    February 12, 2026   Case Laws VAT / Sales Tax
    VAT assessment and penalty notices: writs denied where statutory appeals exist; pre Aug transfers to Appellate Tribunal for disposal.
    February 11, 2026   Circulars Customs
    Unclaimed hazardous cargo disposal ordered within two months, following Disposal Manual 2019 and natural justice safeguards.
    February 11, 2026   Circulars SEBI
    Credit rating agencies rating instruments under other financial regulators must segregate disclosures, preserve net worth and obtain client consent.
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February 12, 2026   Case Laws Customs
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit found applicable
February 12, 2026   Case Laws Customs
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and non retroactivity ruling
February 12, 2026   Case Laws Customs
Penalties under Section 114A and 114AA for unpaid anti dumping duty rejected where no proof of intentional suppression emerged
February 12, 2026   Case Laws Customs
Concessional rate of basic customs duty: appellate order set aside and 50 appeals remanded for fresh consideration.
February 12, 2026   Case Laws Customs
Aluminium layered oil coolers classification: prefer plate type heat exchanger heading over motor vehicle parts, resulting in reclassification.
February 12, 2026   Case Laws Companies Law
Corporate name similarity dispute over a distinctive element leads to quashing of administrative refusal and name registration blocked
February 12, 2026   Case Laws IBC
Extinguishment of encumbrances under an approved resolution plan bars dissenting creditors from continuing enforcement; appeal allowed.
February 12, 2026   Case Laws IBC
Invocation of guarantee in personal guarantor insolvency proceedings required; failure to invoke invalidated admission order.
February 12, 2026   Case Laws IBC
Initiation of CIRP and liquidation process upheld after finding loans were disbursed and creditor claims enforceable, appeal rejected
February 12, 2026   Case Laws IBC
Crystallization of debt and effect of interlocutory undertakings: undertakings do not defeat insolvency initiation; appeal dismissed
February 12, 2026   Case Laws Service Tax
VCES pre deposit requirement and proviso bar upheld; declaration rejected for late payment and prohibited subsequent period filing, appeal dismissed
February 12, 2026   Case Laws Service Tax
Service tax adjustment by partner and subcontractor liability requires remand for recomputation and abatement review
February 12, 2026   Case Laws Central Excise
Inclusion of freight in assessable value: tribunal applies flow-back test and precedents to exclude buyer-paid freight, allowing appeal.
February 12, 2026   Case Laws FEMA
Liability of struck off companies and FEMA civil penalties: company remains liable; individual penalty reduced on proportionality grounds.
February 12, 2026   Case Laws Money Laundering
Provisional attachment of undivided share in residential property under PMLA upheld; confirmation and appeals dismissed.
February 12, 2026   Case Laws Service Tax
Exemption of legal services under notifications limits Designated Officer jurisdiction, so recovery proceedings were quashed and petition allowed.
February 12, 2026   Case Laws Service Tax
Definition of governmental authority for service tax exemption-state established or wholly state owned bodies held eligible, exemption allowed.
February 12, 2026   Case Laws VAT / Sales Tax
VAT assessment and penalty notices: writs denied where statutory appeals exist; pre Aug transfers to Appellate Tribunal for disposal.
February 11, 2026   Circulars Customs
Unclaimed hazardous cargo disposal ordered within two months, following Disposal Manual 2019 and natural justice safeguards.
February 11, 2026   Circulars SEBI
Credit rating agencies rating instruments under other financial regulators must segregate disclosures, preserve net worth and obtain client consent.

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Customs

Seized and confiscated e-waste, including refurbished laptops,...

E-waste disposal notice invites quotations from registered recyclers for lawful incineration and handling of seized electronics

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Customs April 18, 2026 Circulars
Seized and confiscated e-waste, including refurbished laptops, mobile phones, used or damaged TVs and RF circuit boards, is proposed for disposal by incineration at Kempegowda International Airport, Bengaluru. KSPCB-registered dismantlers, recyclers and refurbishers are invited to submit quotations by 18 April 2026 for disposal services, including transportation, loading and unloading, in accordance with Karnataka State Pollution Control Board norms. The notice is limited to arranging lawful disposal of stored e-waste and sets the operational requirements for participating service providers.
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Acts Income Tax
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