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    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
    August 21, 2026   Case Laws IBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case Laws IBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case Laws IBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
    August 21, 2026   Case Laws IBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case Laws Money Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case Laws Money Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
    August 21, 2026   Case Laws Money Laundering
    Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleg...
    August 21, 2026   Case Laws Service Tax
    Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
    August 21, 2026   Case Laws Service Tax
    Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
    August 21, 2026   Case Laws Service Tax
    Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
    August 21, 2026   Case Laws Indian Laws
    Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
    August 20, 2026   Case Laws GST
    Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
    August 20, 2026   Notifications Law of Competition
    Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
    August 20, 2026   Case Laws GST
    Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
    August 20, 2026   Case Laws GST
    GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
    August 20, 2026   Case Laws GST
    Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arran...
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August 21, 2026   Case Laws Customs
Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
August 21, 2026   Case Laws Customs
Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
August 21, 2026   Case Laws Customs
Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
August 21, 2026   Case Laws Customs
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
August 21, 2026   Case Laws IBC
Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
August 21, 2026   Case Laws IBC
Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
August 21, 2026   Case Laws IBC
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
August 21, 2026   Case Laws IBC
Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
August 21, 2026   Case Laws Money Laundering
Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
August 21, 2026   Case Laws Money Laundering
Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
August 21, 2026   Case Laws Money Laundering
Uncorroborated co-accused statements cannot alone establish knowing participation in money laundering, requiring quashing of proceedings against alleged facilitators.
August 21, 2026   Case Laws Service Tax
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provider exemption.
August 21, 2026   Case Laws Service Tax
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability.
August 21, 2026   Case Laws Service Tax
Merchant discount rate taxation bars a separate service-tax levy on issuing bank interchange fees already included in the composite charge.
August 21, 2026   Case Laws Indian Laws
Cheating and criminal conspiracy require proof of dishonest inducement and a proven agreement, not suspicion or selective attribution.
August 20, 2026   Case Laws GST
Common Portal service alone does not validly serve contested GST notices or trigger appeal limitation periods.
August 20, 2026   Notifications Law of Competition
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.
August 20, 2026   Case Laws GST
Restoration of GST registration appeal ensures merits consideration after limitation-based dismissal is set aside under binding precedent.
August 20, 2026   Case Laws GST
GST registration cancellation for prolonged return default may operate during default, while time-barred appeals cannot be revived through writs.
August 20, 2026   Case Laws GST
Road-access annuity exemption excludes deferred payments that constitute consideration for taxable road works-contract services under concession arrangements.

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SEBI

SEBI has extended by six months the compliance timeline for...

Compliance timeline extension for debenture trustees on segregating non-SEBI-regulated activities is pushed to October 27, 2026.

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SEBI April 29, 2026 Circulars
SEBI has extended by six months the compliance timeline for debenture trustees to transfer activities outside SEBI's regulatory purview to separate business units and to meet the related terms and conditions. The amendment and the November 25, 2025 circular will now be implemented by October 27, 2026, while all other provisions of the earlier circular remain unchanged.
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Acts Income Tax
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