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Archive: April, 2026

Posts in April, 2026

Activity trackers/fitness band classifiable under CTI 8517 as communicable device: CESTAT Mumbai

April 19, 2026 432 Views 0 comment Print

CESTAT Mumbai held that activity trackers/fitness band are classifiable under Customs Tariff Item 8517 6290 as communicable device and not under Customs Tariff Item 9029 1090 as pedometer. Accordingly, classification done by department accepted.

Choose Your Subcontractor Wisely: A Costly ITAT Lesson

April 19, 2026 3819 Views 0 comment Print

ITAT Kolkata remands case on disallowance of subcontractor expenses, stressing need for evidence, due diligence, and verification of transactions.

The Power of Love and Understanding for a World of Tranquility

April 19, 2026 861 Views 1 comment Print

Article discusses role of love, empathy, and communication in human relationships, highlighting understanding, compassion, and mindset in achieving harmony.

Right to Safe Road Travel Part of Article 21 of Constitution: SC

April 19, 2026 1110 Views 0 comment Print

Supreme Court holds safe road passage integral to Article 21 and issues nationwide directions on highway safety, enforcement, and infrastructure compliance.

SCN Stayed as Allahabad HC Grants Relief in IGST Refund Dispute Due to Omitted Rule 96(10)

April 18, 2026 864 Views 0 comment Print

The issue was whether a show cause notice could be issued under a rule already omitted. The court stayed the notice, holding that the jurisdictional challenge requires further examination.

ICSI Seeks Refiling Option for Annual Forms Under CCFS 2026

April 18, 2026 2070 Views 0 comment Print

ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow direct refiling to resolve compliance hurdles.

ICSI Seeks Clarity on ADT-1 Filing for First Auditor & Casual Vacancy Appointments

April 18, 2026 1515 Views 0 comment Print

The representation points out that e-form design is imposing requirements beyond the law. It seeks alignment of system validations with statutory provisions.

ICSI Request MCA to permit filing of Forms during liquidation process

April 18, 2026 1632 Views 0 comment Print

The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statutory compliance and accurate records.

Bombay Quashed Section 148 Notice Due to Issuance by Wrong Authority

April 18, 2026 3364 Views 0 comment Print

The issue was whether a reassessment notice issued by a jurisdictional officer instead of a faceless officer is valid. The Court held it to be a fatal defect and quashed the notice.

CIRP Initiated as Financial Debt and Default Established with Documentary Evidence: NCLT Mumbai

April 18, 2026 480 Views 0 comment Print

Bank of India Vs Neurostar Hospital Private Limited (NCLT Mumbai) The application was filed under Section 7 of the Insolvency and Bankruptcy Code, 2016 by a financial creditor seeking initiation of Corporate Insolvency Resolution Process (CIRP) against the corporate debtor. The total amount claimed to be in default was approximately ₹28.51 crore, with the date […]

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