The scheme allows companies to clear pending filings at reduced cost. It provides a major compliance relief with only 10% additional fees payable.
The Court held that indirect share transfers deriving value from Indian assets are taxable. Treaty benefits were denied due to tax avoidance structure.
The government amended the excise notification to revise the duty rate to Rs. 31.5 per litre. The change is effective immediately and reflects a targeted rate adjustment.
Finance Ministry amends Notification 08/2026 to raise SAED on export of ATF to Rs 42 per litre, effective immediately from April 11, 2026.
The government amended an earlier excise notification to revise the applicable rate to ₹24 per litre. The change has been made in public interest and takes effect immediately. It ensures consistency with recent duty revisions and impacts applicable petroleum product taxation.
Government has increased Road and Infrastructure Cess on high speed diesel to ₹36 per litre through a new notification. The change has been implemented with immediate effect, citing urgent fiscal requirements.
Finance Ministry increases Special Additional Excise Duty on high speed diesel to Rs 24 per litre by amending Eighth Schedule, effective immediately.
The Court held that a failed relationship cannot be criminalised without proof of deceit at inception. It quashed proceedings citing absence of criminal intent.
The new BER-SER structure separates GST from commissions, reducing base payouts. Non-registered distributors face direct income loss as GST is no longer embedded.