Revenue-record entries carry a rebuttable presumption under the Land Revenue Code. That presumption was displaced where the claimant admitted entering possession through parties holding leasehold rights, failed to establish any independent right or explain the basis of possession, and withheld the material lease deed. Interim injunction, as an equitable discretionary remedy, requires lawful possession founded on an identifiable right and full disclosure of material facts. Suppression of the lease and prior admission defeated entitlement to protection, while the appellate interference with the trial court's reasoned refusal lacked justification. The trial court's refusal of interim injunctive relief was restored.

The Road and Infrastructure Cess rate for petrol and diesel cleared for export is amended in the relevant table entry to Rs. 1.5 per litre. The substituted rate applies from publication of the notification in the Official Gazette, making it effective from 3 August 2026. The amendment updates Notification No. 11/2026-Central Excise, which prescribes cess rates for specified petroleum products when cleared for exports.

The effective rate of Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is amended in the relevant rate table by substituting the entry with Rs. 22 per litre. The revised rate applies from the notification's publication in the Official Gazette, amending Notification No. 08/2026-Central Excise.

Special additional excise duty on exported petrol and diesel is revised by substituting the applicable rates in Notification No. 06/2026-Central Excise. The duty rate for the product listed at serial number 1 is set at Rs. 3.5 per litre, and the rate for the product listed at serial number 2 is set at Rs. 24 per litre. These revised rates take effect from publication of the notification in the Official Gazette.

CGST Zones must establish structured coordination with State Mining Authorities to obtain periodic information on illegal mining, mineral transportation, seizures, lease violations and excess extraction. Each Zone must designate a nodal officer, analyse received intelligence for possible suppression of taxable supplies, non-registration, undervaluation, tax short payment, wrongful input tax credit and other GST violations, and initiate action where warranted under the CGST Act and rules. Relevant intelligence must be shared with jurisdictional Commissionerates or DGGI formations, and periodic meetings must review the mechanism and resolve operational issues. Field formations must circulate and strictly implement these directions.

Export documentation for drugs and pharmaceuticals differs by exporter status and product category. Manufacturer exporters of approved drugs must upload prescribed documents through e-Sanchit, while non-manufacturer exporters must obtain an ADC/CDSCO NOC after regulatory document verification; Customs will ordinarily rely on that verification without requesting duplicate documents. For unapproved, new or banned drugs manufactured solely for export, a CDSCO Zonal Office NOC through the SUGAM Portal must precede the State Licensing Authority's manufacturing licence, and Shipping Bill particulars must match the NOC. A temporary post-facto NOC relaxation applies until 30.09.2026 where specified State licensing and regulatory approvals exist.

Registered Investment Advisers and Research Analysts seeking to communicate certified past performance data to clients, including prospective clients, must enrol with the Past Risk and Return Verification Agency (PaRRVA) by September 03, 2026. The circular extends the previously prescribed enrolment deadline to facilitate smooth implementation of the PaRRVA framework. Advisers and analysts that do not enrol by the extended deadline cannot communicate certified past performance data to clients under the framework.

Customs Brokers operating within Hyderabad Customs jurisdiction must enrol in the recognised Hyderabad Customs Brokers' Association where such association exists at the Customs Station. A Customs Broker may not hold membership in more than one association at the same time within a particular jurisdiction. Brokers must submit their membership registration certificate to demonstrate compliance by the prescribed deadline. The amended Customs Broker Licensing Regulations also permit the Board to grant additional time for compliance where an applicant, Customs Broker or NACIN establishes circumstances beyond its control and otherwise meets applicable conditions.

Voluntary duty payment data received from Customs/ICEGATE is integrated into the DGFT portal for digital processing of Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Only portal-displayed payment details are recognised for EODC processing and closure. Authorisation holders should provide correct licence and IEC details, verify displayed payments before applying, and report discrepancies through the helpdesk. Regional Authorities must rely on portal-displayed records for payments made on or after August 1, 2026.

FORM GSTR-1 filing deadline for registered persons furnishing returns under the regular return mechanism for the March 2024 tax period was extended until 12 April 2024. The extension excludes persons required to furnish returns under the specified proviso to that mechanism. The amendment inserts an additional proviso in the earlier notification and is deemed effective from 11 April 2024.

Halal certification requirements for exports of specified meat and meat products to Egypt are subject to an extended transition period under the mandatory India Conformity Assessment Scheme (i-CAS)-Halal. The implementation period is revised from six months to nine months to facilitate system readiness and completion of onboarding and accreditation of Egyptian Halal certification bodies. All other export conditions remain unchanged.

Draft guidelines for 'on tap' licensing of Urban Co-operative Banks have been issued for public and stakeholder consultation. Comments and feedback may be submitted until September 05, 2026, through the designated online consultation facility or by written or email submission to the specified regulatory department.

Foreign direct investment policy permits an e-commerce entity to use an inventory-based e-commerce model exclusively to export goods or products manufactured or produced in India. Such exports must comply with the applicable Foreign Trade Policy, Handbook of Procedures, and foreign-exchange regulations governing exports. Existing restrictions on business-to-consumer and inventory-based e-commerce do not apply to this export-only model from the date of the relevant foreign-exchange notification.

Import prohibition on goods originating in Pakistan applies to direct and indirect imports under the Foreign Trade Policy, 2023. Pakistan-origin dry dates routed through the UAE were allegedly declared as UAE-origin goods for import, and were intercepted under the Customs Act, 1962. Investigation indicated that the goods were first sent from Pakistan to Dubai, re-containerised, and then exported to India. A separate interception involved Pakistan-origin guggul resin allegedly declared as Somali natural resin and routed through Dubai.

Foreign direct investment from countries sharing a land border with India requires the Government route where the investor or beneficial owner falls within the prescribed restriction. A subsequent direct or indirect ownership transfer causing beneficial ownership to fall within that restriction requires prior Government approval. Beneficial ownership may arise through ownership above applicable thresholds, control of the investor entity, or ultimate effective control over the Indian investee entity. Other covered investments not requiring approval are subject to prescribed reporting, alongside sectoral caps, entry routes, and attendant conditions.

Registered persons with aggregate turnover of up to two crore rupees in financial year 2023-24 are exempt from filing the annual return for that year. The exemption is issued under the first proviso to section 44 of the Telangana Goods and Services Tax Act, 2017, on the Council's recommendations.

Foreign direct investment in Indian insurance companies and insurance intermediaries is permitted up to 100 per cent under the Automatic Route, subject to insurance regulatory verification, licensing, applicable insurance law and foreign-investment rules. Insurance companies with foreign investment must maintain a resident Indian citizen in specified senior leadership roles. Foreign-majority-owned intermediaries must be limited companies, maintain prescribed resident Indian leadership, bring skills and disclose specified related-entity payments. Foreign investment in the Life Insurance Corporation of India remains capped at 20 per cent under the Automatic Route.

Monetary policy maintains the benchmark policy rate unchanged and retains a neutral stance, with future decisions guided by incoming data. The central bank remains committed to aligning headline inflation with its medium-term target while monitoring food, fuel and other input-cost risks. Surplus liquidity will be managed through two-way operations, and the regulatory framework for interest rates on advances is proposed to be harmonised and standardised across regulated entities to improve transparency and consumer protection.

Payment deadlines are notified for waiver of interest and penalty under section 128A of the Telangana Goods and Services Tax Act, 2017. Registered persons issued a covered notice, statement or order may pay the tax payable by 31 March 2025. Where tax is redetermined by the proper officer pursuant to appellate or court directions, payment may be made within six months from issuance of that order, with the relevant notice treated as issued under the non-fraud tax-demand provision.

The export-only inventory framework permits eligible e-commerce entities to export through a registered Exporter-on-Record, which procures goods from Indian Sellers-on-Record against confirmed overseas orders and assumes export and destination-country compliance responsibilities. Inventory must be segregated, digitally traceable and cannot be diverted to domestic sale. The framework requires timely seller payments, visibility of overseas sales and shipment information, proportional pass-through of export rebates and refunds, annual compliance certification and digital records.