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    February 13, 2026   Case Laws Money Laundering
    Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
    February 13, 2026   Case Laws Money Laundering
    Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
    February 13, 2026   Case Laws Service Tax
    Service tax on residential construction and related penalties upheld after finding suppression of facts and valuation under abatement notification.
    February 12, 2026   Case Laws GST
    Suspension of GST registration and validity of tax invoice during transit ruled insufficient without e way bill; petitions dismissed.
    February 12, 2026   Case Laws GST
    Enlargement on bail for foreign national in tax evasion case granted with conditions despite expired visa and limited tampering risk
    February 12, 2026   Case Laws GST
    Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.
    February 12, 2026   Case Laws GST
    Cancellation of GST registration: writ court directs appellate authority to re-hear revocation appeal on merits, condoning delay
    February 12, 2026   Case Laws GST
    CGST tax evasion classification and bail: deposit and undertaking not enough to alter cognizability or compoundability, bail cancellation dismissed
    February 12, 2026   Case Laws GST
    Cancellation of GST registration challenged for procedural lapses; notices quashed and fresh proceedings allowed only after rule compliance
    February 12, 2026   Case Laws GST
    Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.
    February 12, 2026   Case Laws GST
    Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.
    February 12, 2026   Case Laws GST
    Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.
    February 12, 2026   Case Laws GST
    Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
    February 12, 2026   Case Laws GST
    Paddle wheel aerator classification: remain under HSN 8479 for mechanical water agitation; concessional GST applies via rate notification
    February 12, 2026   Case Laws GST
    Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government.
    February 12, 2026   Case Laws GST
    Composite supply of food and logistics services treated as a service, attracting 18% GST and permitting input tax credit.
    February 12, 2026   Case Laws GST
    Advance ruling for completed transactions: prospectivity bars AAR from deciding taxability or ITC after the deal is closed.
    February 12, 2026   Case Laws GST
    Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
    February 12, 2026   Case Laws GST
    GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements
    February 12, 2026   Case Laws Income Tax
    Application under Section 119(2)(b) for condonation of delay in filing revised return remitted for fresh consideration under law
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February 13, 2026   Case Laws Money Laundering
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribunal.
February 13, 2026   Case Laws Money Laundering
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolution applicant
February 13, 2026   Case Laws Service Tax
Service tax on residential construction and related penalties upheld after finding suppression of facts and valuation under abatement notification.
February 12, 2026   Case Laws GST
Suspension of GST registration and validity of tax invoice during transit ruled insufficient without e way bill; petitions dismissed.
February 12, 2026   Case Laws GST
Enlargement on bail for foreign national in tax evasion case granted with conditions despite expired visa and limited tampering risk
February 12, 2026   Case Laws GST
Provisional CGST attachment expires after one year; bank must unfreeze accounts and attachment cannot continue.
February 12, 2026   Case Laws GST
Cancellation of GST registration: writ court directs appellate authority to re-hear revocation appeal on merits, condoning delay
February 12, 2026   Case Laws GST
CGST tax evasion classification and bail: deposit and undertaking not enough to alter cognizability or compoundability, bail cancellation dismissed
February 12, 2026   Case Laws GST
Cancellation of GST registration challenged for procedural lapses; notices quashed and fresh proceedings allowed only after rule compliance
February 12, 2026   Case Laws GST
Show Cause Notice under GST found invalid when not issued by Proper Officer; order quashed with liberty to reinitiate.
February 12, 2026   Case Laws GST
Procurement and logistics of medicines as pure services to government qualify for nil rate GST under local government health functions.
February 12, 2026   Case Laws GST
Classification of spent bleaching earth as activated natural mineral product under HSN 3802, attracting 18% GST.
February 12, 2026   Case Laws GST
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipients.
February 12, 2026   Case Laws GST
Paddle wheel aerator classification: remain under HSN 8479 for mechanical water agitation; concessional GST applies via rate notification
February 12, 2026   Case Laws GST
Government guarantee commission on bond issuances exempt from GST where State guarantees and commission is payable to the State government.
February 12, 2026   Case Laws GST
Composite supply of food and logistics services treated as a service, attracting 18% GST and permitting input tax credit.
February 12, 2026   Case Laws GST
Advance ruling for completed transactions: prospectivity bars AAR from deciding taxability or ITC after the deal is closed.
February 12, 2026   Case Laws GST
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable under RCM
February 12, 2026   Case Laws GST
GST on pre-packaged frozen shrimps: exports taxed at 5% when packaging meets Legal Metrology requirements
February 12, 2026   Case Laws Income Tax
Application under Section 119(2)(b) for condonation of delay in filing revised return remitted for fresh consideration under law

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SEBI

SEBI amends the Alternative Investment Funds Regulations, 2012...

Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging

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SEBI April 21, 2026 Notifications
SEBI amends the Alternative Investment Funds Regulations, 2012 by reducing the amount in the third proviso to regulation 10(c) from "two lakh" to "one thousand". It also inserts a condition in regulation 29(7) that satisfaction of liabilities is subject to conditions specified by the Board from time to time. A new regulation 29(10A) further permits an Alternative Investment Fund to be tagged as an inoperative fund, in the manner and subject to conditions specified by the Board. The amendments take effect on publication in the Official Gazette.
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Acts Income Tax
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