Central Excise

Applicability of Section 122(1A) CGST Act
Case BriefsHigh Courts

The legislative intent behind Section 122(1-A) of the Act of 2017 is solely to identify the person at whose instance the violations took place and if the person had retained the benefits, the person would be liable to a penalty as mentioned therein.

Central Excise (Amendment) Rules
Legislation UpdatesNotifications

Finance Ministry has notified the Central Excise (Amendment) Rules, 2026, revising export tax benefits for petrol, diesel and ATF, while preserving strategic exports by PSU oil companies to select neighbouring countries.

excise duty on cigarettes
Legislation UpdatesNotifications

Finance Ministry has notified an increase in excise duty on tobacco products, applicable from February 2026.

l&s announces elevation
Law Firms NewsNews

A total of nine lawyers have been elevated to Partners from Associate Partners by Lakshmikumaran & Sridharan.