Clause 247 allows tax officers to access emails and cloud data without a warrant. The article argues this violates privacy and proportionality principles under constitutional law.
Many companies risk invalid inquiries due to wrongly formed Internal Committees and untrained members. Proper constitution and legal preparedness are essential for enforceable outcomes.
The Court quashed the denial of GST refund, holding that the appellate authority failed to properly analyse whether services to the parent company qualified as export or intermediary services. Matter remanded for fresh decision.
The Court held that the product fits within the specific “fruit drink” entry under UPVAT and cannot be taxed under the residuary entry at 12.5%. Regulatory food classification was deemed irrelevant for VAT purposes.
The draft directions require compulsory registration once assets cross ₹1,000 crore. Regulatory intensity now rises with systemic importance.
Notification 24/2026 substitutes revised tariff values for palm oil, soya oil, brass scrap, gold and silver under Section 14(2) of the Customs Act, 1962. The update standardizes customs valuation effective 28 February 2026, while retaining areca nut value unchanged.
The Central Government has approved a Chennai-based higher education trust for scientific research under Section 35(1)(ii) for AY 2026-27 to 2030-31. The approval is conditional upon compliance with Rule 5E, timely filing of Form 10BD, and issuance of Form 10BE to donors.
The regulator has introduced new operational guidelines for PoPs handling NPS-Lite to enhance accountability, service standards, and risk controls. The framework mandates compensation for delays and tighter reporting from April 1, 2026.
Revised guidelines require Points of Presence to compensate subscribers for service delays or operational failures without waiting for complaints. The move reinforces accountability, transparency, and consumer protection in NPS operations.
The Supreme Court held that dismissal of a special leave petition in limine does not result in merger of the High Court judgment. A review petition before the High Court remains maintainable unless leave to appeal has been granted.
