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    March 24, 2026   Case Laws GST
    Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
    March 24, 2026   Case Laws GST
    Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
    March 24, 2026   Case Laws GST
    Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.
    March 24, 2026   Case Laws GST
    Input tax credit on mandated transport for women employees is allowed only within the statutory obligation and time limit.
    March 24, 2026   Case Laws GST
    Member subscriptions and seminars by an association are taxable supplies; mutuality does not exclude GST under section 7(1)(aa).
    March 24, 2026   Case Laws GST
    Bio-mining and site remediation services were classified under SAC 9994 but held exempt as pure municipal services.
    March 24, 2026   Case Laws GST
    Advance ruling jurisdiction limited to applicant's own services; recipient's application was withdrawn without merits review.
    March 24, 2026   Case Laws GST
    Composite supply of healthcare services: hospital pharmacy medicines for in-patients are exempt as part of treatment.
    March 24, 2026   Case Laws GST
    DDP export valuation includes reimbursable delivery costs in taxable supply, while refund questions fall outside advance ruling scope.
    March 24, 2026   Case Laws Income Tax
    Search-seized loose sheets and unexplained assets: High Court upheld additions, rejected telescoping, and sustained undisclosed investment findings.
    March 24, 2026   Case Laws Income Tax
    Territorial jurisdiction in writ matters turns on the dominant cause of action, not merely the authority's Delhi location.
    March 24, 2026   Case Laws Income Tax
    Additional depreciation can be carried forward to the next year when new machinery is used for less than 180 days.
    March 24, 2026   Case Laws Income Tax
    Project-specific design transfer under India-UAE DTAA is not royalty when ownership passes outright, the Tribunal held.
    March 24, 2026   Case Laws Income Tax
    Section 153A return accepted; penalty for concealment deleted where no incriminating material supported additions.
    March 24, 2026   Case Laws Income Tax
    Cadre Fund provision deductible as business liability under AS 29 where present obligation and reliable estimation were shown.
    March 24, 2026   Case Laws Customs
    Deemed exports under the FTP can support EPCG benefits for DTA-to-SEZ supplies without Bills of Export alone defeating proof.
    March 24, 2026   Case Laws Indian Laws
    Security cheque liability under the NI Act can sustain prosecution when enforceable debt exists on presentation
    March 24, 2026   Case Laws Indian Laws
    Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.
    March 24, 2026   Case Laws Income Tax
    Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
    March 24, 2026   Case Laws Income Tax
    Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification additio...
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March 24, 2026   Case Laws GST
Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
March 24, 2026   Case Laws GST
Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
March 24, 2026   Case Laws GST
Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.
March 24, 2026   Case Laws GST
Input tax credit on mandated transport for women employees is allowed only within the statutory obligation and time limit.
March 24, 2026   Case Laws GST
Member subscriptions and seminars by an association are taxable supplies; mutuality does not exclude GST under section 7(1)(aa).
March 24, 2026   Case Laws GST
Bio-mining and site remediation services were classified under SAC 9994 but held exempt as pure municipal services.
March 24, 2026   Case Laws GST
Advance ruling jurisdiction limited to applicant's own services; recipient's application was withdrawn without merits review.
March 24, 2026   Case Laws GST
Composite supply of healthcare services: hospital pharmacy medicines for in-patients are exempt as part of treatment.
March 24, 2026   Case Laws GST
DDP export valuation includes reimbursable delivery costs in taxable supply, while refund questions fall outside advance ruling scope.
March 24, 2026   Case Laws Income Tax
Search-seized loose sheets and unexplained assets: High Court upheld additions, rejected telescoping, and sustained undisclosed investment findings.
March 24, 2026   Case Laws Income Tax
Territorial jurisdiction in writ matters turns on the dominant cause of action, not merely the authority's Delhi location.
March 24, 2026   Case Laws Income Tax
Additional depreciation can be carried forward to the next year when new machinery is used for less than 180 days.
March 24, 2026   Case Laws Income Tax
Project-specific design transfer under India-UAE DTAA is not royalty when ownership passes outright, the Tribunal held.
March 24, 2026   Case Laws Income Tax
Section 153A return accepted; penalty for concealment deleted where no incriminating material supported additions.
March 24, 2026   Case Laws Income Tax
Cadre Fund provision deductible as business liability under AS 29 where present obligation and reliable estimation were shown.
March 24, 2026   Case Laws Customs
Deemed exports under the FTP can support EPCG benefits for DTA-to-SEZ supplies without Bills of Export alone defeating proof.
March 24, 2026   Case Laws Indian Laws
Security cheque liability under the NI Act can sustain prosecution when enforceable debt exists on presentation
March 24, 2026   Case Laws Indian Laws
Privacy and telephone tapping limits under Article 21: unlawful interception without public emergency or public safety was quashed.
March 24, 2026   Case Laws Income Tax
Section 115JB book profit adjustments narrowed as the High Court admitted only four MAT issues for further hearing.
March 24, 2026   Case Laws Income Tax
Vehicle expense apportionment and agricultural income substantiation: ITAT allowed partial business deduction and deleted the reclassification addition.

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GST

Recovery of GST interest and penalty failed where the...

GST recovery notice invalid where DRC-07 omitted interest and penalty from the summary order before garnishee action

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GST June 22, 2026 Case Laws HC
Recovery of GST interest and penalty failed where the order-in-original was not matched by Form GST DRC-07, which reflected only tax and omitted the additional demand. On that discrepancy, the garnishee notice in Form GST DRC-13 was unsustainable in its present form and was set aside. The respondents were left free to rectify Form GST DRC-07, and the taxpayer was left to pursue the remedy available in law thereafter.
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Acts Income Tax
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