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    August 1, 2026   Case Laws Customs
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
    August 1, 2026   Case Laws Customs
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
    August 1, 2026   Case Laws Customs
    Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
    August 1, 2026   Case Laws Customs
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
    August 1, 2026   Case Laws Companies Law
    Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffic...
    August 1, 2026   Case Laws IBC
    TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.
    August 1, 2026   Case Laws IBC
    Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.
    August 1, 2026   Case Laws IBC
    Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
    August 1, 2026   Case Laws Money Laundering
    Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
    July 31, 2026   Notifications Income Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
    July 31, 2026   Circulars Customs
    Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off pro...
    July 31, 2026   Circulars Customs
    Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing proc...
    July 31, 2026   Circulars Customs
    Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.
    July 31, 2026   Circulars Customs
    Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.
    July 31, 2026   Circulars SEBI
    Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
    July 31, 2026   Case Laws GST
    Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
    July 31, 2026   Case Laws GST
    GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
    July 31, 2026   Case Laws GST
    Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
    July 31, 2026   Case Laws GST
    Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
    July 31, 2026   Case Laws GST
    Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.
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August 1, 2026   Case Laws Customs
Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
August 1, 2026   Case Laws Customs
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
August 1, 2026   Case Laws Customs
Burden of proof for notified gold supports confiscation, while penalties require corroborated evidence of conscious dealing or abetment.
August 1, 2026   Case Laws Customs
Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
August 1, 2026   Case Laws Companies Law
Statutory auditor criminal liability requires designated responsibility, knowing false statements, or wilful default; negligence alone does not suffice.
August 1, 2026   Case Laws IBC
TReDS receivables remain operational debt, and implemented resolution plans cannot be reopened through delayed creditor reclassification claims.
August 1, 2026   Case Laws IBC
Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.
August 1, 2026   Case Laws IBC
Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
August 1, 2026   Case Laws Money Laundering
Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
July 31, 2026   Notifications Income Tax
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
July 31, 2026   Circulars Customs
Customs arrears recovery framework creates dedicated Tax Recovery Cells with mandatory monitoring, enforcement timelines, reporting, and write-off procedures.
July 31, 2026   Circulars Customs
Export sample testing accepts valid recognised laboratory reports unless risk intervention or intelligence requires verification through existing procedures.
July 31, 2026   Circulars Customs
Self-sealing permission remains valid unless withdrawn, while EDI registrations receive interim extensions pending system enhancement.
July 31, 2026   Circulars Customs
Express Cargo Clearance System launches at Navi Mumbai airport for electronic import and export courier shipment clearance.
July 31, 2026   Circulars SEBI
Placement memorandum filing rules enable faster AIF scheme launches while preserving manager and merchant banker disclosure accountability.
July 31, 2026   Case Laws GST
Statutory pre-deposit defects in GST appeals must be curable before dismissal, enabling merits-based appellate consideration after compliance.
July 31, 2026   Case Laws GST
GST reimbursement under gas-sale contracts requires admissible proof, while prior invoice payments do not automatically establish waiver or estoppel.
July 31, 2026   Case Laws GST
Efficacious statutory appellate remedy bars writ review, while bona fide writ-pendency time may be excluded from appeal limitation.
July 31, 2026   Case Laws GST
Natural justice in GST demand adjudication requires an effective hearing, permitting writ relief despite an alternative appellate remedy.
July 31, 2026   Case Laws GST
Condonation of delay required where an unrepresented appellant had sufficient cause, restoring statutory appeal for merits review.

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Home › Highlights › SEBI › 2026 › May, 2026 › This
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SEBI

SEBI has discontinued the Investor Risk Reduction Access (IRRA)...

IRRA platform discontinued as enhanced broker continuity measures and contingency trading facilities made it redundant.

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SEBI May 11, 2026 Circulars
SEBI has discontinued the Investor Risk Reduction Access (IRRA) platform with immediate effect, after concluding that improved business continuity measures, cyber resilience controls, market security operations and the existing Contingency Pool Trading facility had made the platform redundant. Stock Exchanges are advised to disseminate the circular to brokers and may review the Contingency Pool Trading framework to strengthen it. The circular supersedes the earlier IRRA circular and takes effect from May 7, 2026.
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Acts Income Tax
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