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    March 25, 2026   Case Laws Customs
    Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
    March 25, 2026   Case Laws Customs
    Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
    March 25, 2026   Case Laws Customs
    Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell awa...
    March 25, 2026   Case Laws IBC
    Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
    March 25, 2026   Case Laws IBC
    Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
    March 25, 2026   Case Laws IBC
    Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
    March 25, 2026   Case Laws IBC
    Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
    March 25, 2026   Case Laws IBC
    Section 7 admission upheld where debt and default were proved, despite OTS rejection, delayed disbursal and pending arbitration.
    March 25, 2026   Case Laws FEMA
    Derivative liability under FEMA fails once the firm is exonerated; partner's penalty and confiscation were quashed.
    March 25, 2026   Case Laws Money Laundering
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    March 24, 2026   Notifications DGFT
    RoDTEP rates restored for eligible exports, reinstating prior value caps and removing the earlier 50% restriction.
    March 24, 2026   Circulars Income Tax
    Condonation of delay for Form 10A filings clarified: jurisdictional tax authorities may admit delayed registration applications on reasonable cause.
    March 24, 2026   Circulars SEBI
    Relaxed account tagging and reporting norms ease stock broker compliance, with demat account reporting removed for non-broking use.
    March 24, 2026   Case Laws GST
    Retrospective ITC time limit: HC preserves credit where returns were filed by 30.11.2021, despite limitation bar.
    March 24, 2026   Case Laws GST
    Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
    March 24, 2026   Case Laws GST
    Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
    March 24, 2026   Case Laws GST
    Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.
    March 24, 2026   Case Laws GST
    Input tax credit on mandated transport for women employees is allowed only within the statutory obligation and time limit.
    March 24, 2026   Case Laws GST
    Member subscriptions and seminars by an association are taxable supplies; mutuality does not exclude GST under section 7(1)(aa).
    March 24, 2026   Case Laws GST
    Bio-mining and site remediation services were classified under SAC 9994 but held exempt as pure municipal services.
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March 25, 2026   Case Laws Customs
Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
March 25, 2026   Case Laws Customs
Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
March 25, 2026   Case Laws Customs
Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell away.
March 25, 2026   Case Laws IBC
Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
March 25, 2026   Case Laws IBC
Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
March 25, 2026   Case Laws IBC
Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
March 25, 2026   Case Laws IBC
Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
March 25, 2026   Case Laws IBC
Section 7 admission upheld where debt and default were proved, despite OTS rejection, delayed disbursal and pending arbitration.
March 25, 2026   Case Laws FEMA
Derivative liability under FEMA fails once the firm is exonerated; partner's penalty and confiscation were quashed.
March 25, 2026   Case Laws Money Laundering
Money laundering attachment can extend to non-accused property when tainted funds are later infused into it.
March 24, 2026   Notifications DGFT
RoDTEP rates restored for eligible exports, reinstating prior value caps and removing the earlier 50% restriction.
March 24, 2026   Circulars Income Tax
Condonation of delay for Form 10A filings clarified: jurisdictional tax authorities may admit delayed registration applications on reasonable cause.
March 24, 2026   Circulars SEBI
Relaxed account tagging and reporting norms ease stock broker compliance, with demat account reporting removed for non-broking use.
March 24, 2026   Case Laws GST
Retrospective ITC time limit: HC preserves credit where returns were filed by 30.11.2021, despite limitation bar.
March 24, 2026   Case Laws GST
Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
March 24, 2026   Case Laws GST
Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
March 24, 2026   Case Laws GST
Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.
March 24, 2026   Case Laws GST
Input tax credit on mandated transport for women employees is allowed only within the statutory obligation and time limit.
March 24, 2026   Case Laws GST
Member subscriptions and seminars by an association are taxable supplies; mutuality does not exclude GST under section 7(1)(aa).
March 24, 2026   Case Laws GST
Bio-mining and site remediation services were classified under SAC 9994 but held exempt as pure municipal services.

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GST

A provisional attachment of a bank account under the CGST Act...

Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.

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GST April 28, 2026 Case Laws HC
A provisional attachment of a bank account under the CGST Act does not continue after a final order is passed under Section 74. Applying the Supreme Court ruling in Om Prakash Gupta, the High Court held that the earlier attachment ceased on the passing of the final adjudication order and no separate adjudication on the attachment was required. The matter was disposed of on that basis.
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Acts Income Tax
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