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    October 17, 2026   Case Laws GST
    GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
    October 17, 2026   Case Laws GST
    GST short-payment interest and penalty apply when tax and interest remain unpaid within the show-cause notice period.
    October 17, 2026   Case Laws GST
    Input tax credit verification governs GSTR-2A mismatches, while unutilised reversals and sales-return credit notes avoid additional tax consequences.
    October 17, 2026   Case Laws GST
    GST refund limitation exclusions preserve unregistered purchasers' claims after cancelled flat bookings, with no unjust-enrichment bar.
    October 17, 2026   Case Laws GST
    GST interest computation requires month-wise ledger verification, while pre-notice voluntary payment protects against penalty for inadvertent turnover...
    October 17, 2026   Case Laws GST
    Expired e-way bills trigger GST detention penalties without proving tax-evasion intent when no timely extension or evidence supports delay.
    October 17, 2026   Case Laws GST
    Actual transport movement determines goods-detention liability; acknowledged notice service stands, while release payments await fresh adjudication.
    October 17, 2026   Case Laws GST
    Post-interception transport documents require credible linkage to goods; unsupported transit claims cannot defeat undeclared-goods penalties.
    October 17, 2026   Case Laws GST
    E-way bill accuracy in diverted transit sales determines Section 129 penalties despite no independent proof of tax evasion.
    October 17, 2026   Case Laws GST
    Expired e-way bill transport attracts GST detention penalties without proof of any tax-evasion intent being required.
    October 17, 2026   Case Laws GST
    Meaningful hearing in detention penalty proceedings requires reasoned adjudication; payment for release does not waive statutory challenge.
    October 17, 2026   Case Laws GST
    Compensation Cess ITC refunds require independent inverted-tax-structure eligibility; domestic leather supplies did not justify cash refunds.
    October 17, 2026   Case Laws GST
    Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
    October 17, 2026   Case Laws GST
    Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
    October 17, 2026   Case Laws Income Tax
    Section 311 CrPC: Essential evidence may be summoned for a just decision without unnecessary costs imposed on the applicant.
    October 17, 2026   Case Laws Income Tax
    Fresh documentary material limits reassessment beyond three years, while audit objections cannot support review of completed assessments.
    October 17, 2026   Case Laws Income Tax
    Conditional release of fixed-deposit liens protects revenue through payment security and asset-preservation undertakings during tax-demand disputes.
    October 17, 2026   Case Laws Customs
    IGST valuation under DFIA excludes tariff-rate customs duty when the available exemption reduces chargeable duty to nil.
    October 17, 2026   Case Laws Customs
    Consequential penalties for alleged import undervaluation fail when underlying demand proceedings are set aside entirely.
    October 17, 2026   Case Laws Customs
    Section 138B safeguards bar reliance on untested third-party statements, while customs penalties require proven knowledge of confiscability.
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October 17, 2026   Case Laws GST
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailable.
October 17, 2026   Case Laws GST
GST short-payment interest and penalty apply when tax and interest remain unpaid within the show-cause notice period.
October 17, 2026   Case Laws GST
Input tax credit verification governs GSTR-2A mismatches, while unutilised reversals and sales-return credit notes avoid additional tax consequences.
October 17, 2026   Case Laws GST
GST refund limitation exclusions preserve unregistered purchasers' claims after cancelled flat bookings, with no unjust-enrichment bar.
October 17, 2026   Case Laws GST
GST interest computation requires month-wise ledger verification, while pre-notice voluntary payment protects against penalty for inadvertent turnover reporting omissions.
October 17, 2026   Case Laws GST
Expired e-way bills trigger GST detention penalties without proving tax-evasion intent when no timely extension or evidence supports delay.
October 17, 2026   Case Laws GST
Actual transport movement determines goods-detention liability; acknowledged notice service stands, while release payments await fresh adjudication.
October 17, 2026   Case Laws GST
Post-interception transport documents require credible linkage to goods; unsupported transit claims cannot defeat undeclared-goods penalties.
October 17, 2026   Case Laws GST
E-way bill accuracy in diverted transit sales determines Section 129 penalties despite no independent proof of tax evasion.
October 17, 2026   Case Laws GST
Expired e-way bill transport attracts GST detention penalties without proof of any tax-evasion intent being required.
October 17, 2026   Case Laws GST
Meaningful hearing in detention penalty proceedings requires reasoned adjudication; payment for release does not waive statutory challenge.
October 17, 2026   Case Laws GST
Compensation Cess ITC refunds require independent inverted-tax-structure eligibility; domestic leather supplies did not justify cash refunds.
October 17, 2026   Case Laws GST
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipients.
October 17, 2026   Case Laws GST
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption.
October 17, 2026   Case Laws Income Tax
Section 311 CrPC: Essential evidence may be summoned for a just decision without unnecessary costs imposed on the applicant.
October 17, 2026   Case Laws Income Tax
Fresh documentary material limits reassessment beyond three years, while audit objections cannot support review of completed assessments.
October 17, 2026   Case Laws Income Tax
Conditional release of fixed-deposit liens protects revenue through payment security and asset-preservation undertakings during tax-demand disputes.
October 17, 2026   Case Laws Customs
IGST valuation under DFIA excludes tariff-rate customs duty when the available exemption reduces chargeable duty to nil.
October 17, 2026   Case Laws Customs
Consequential penalties for alleged import undervaluation fail when underlying demand proceedings are set aside entirely.
October 17, 2026   Case Laws Customs
Section 138B safeguards bar reliance on untested third-party statements, while customs penalties require proven knowledge of confiscability.

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Home › Highlights › SEBI › 2026 › September, 2026 › This
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SEBI

Recognition of Metropolitan Stock Exchange of India Limited...

Stock exchange recognition renewal permits continued securities contracts operations subject to ongoing regulatory conditions for one year.

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SEBI September 17, 2026 Notifications
Recognition of Metropolitan Stock Exchange of India Limited under the Securities Contracts (Regulation) Act, 1956 is renewed for one year, from 16 September 2026 to 15 September 2027, for contracts in securities. The renewal is subject to compliance with conditions prescribed or subsequently imposed by SEBI from time to time. The exchange may continue operating under the renewed recognition during that period, subject to those regulatory conditions.
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