Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    March 7, 2026   Circulars DGFT
    Supply Chain Resilience: IMG established to monitor disruptions, assess vulnerabilities and coordinate mitigation with stakeholders.
    March 7, 2026   Case Laws Companies Law
    Shifting Registered Office: pendency of appeal without a stay does not prevent the Regional Director permitting relocation under Rule 30(9).
    March 7, 2026   Case Laws GST
    Input Tax Credit availability must trigger distribution only when legal entitlement arises, not merely on invoice issuance.
    March 7, 2026   Case Laws GST
    Statutory Appeal Right preserved; 30 day stay allowed, perishable goods to be auctioned and proceeds held pending appeal.
    March 7, 2026   Case Laws GST
    Consolidation of tax periods is impermissible; year wise assessment and limitation must be preserved despite fraud allegations.
    March 7, 2026   Case Laws GST
    Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.
    March 7, 2026   Case Laws GST
    Reliance on Precedent must be verified; unverified or AI generated citations can vitiate orders and require regulatory parameters.
    March 7, 2026   Case Laws GST
    Duty to consider material submissions: authority must afford hearing, pass a reasoned order and reconsider refund eligibility.
    March 7, 2026   Case Laws GST
    Natural Justice breached by non-service and no hearing; adjudication quashed and matter remitted for fresh, speaking reconsideration.
    March 7, 2026   Case Laws GST
    Mandatory DRC-07 summary preserves appellate rights-issuance directed to enable appeal; penalty challenge barred once proved or paid.
    March 7, 2026   Case Laws GST
    Right to Travel Abroad upheld; court permits travel subject to security deposit, itinerary disclosure and passport production.
    March 7, 2026   Case Laws GST
    Entitlement to Input Tax Credit requires reconsideration after statutory insertion, remand and conditional relief on compliance.
    March 7, 2026   Case Laws Income Tax
    Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.
    March 7, 2026   Case Laws Income Tax
    Relief for arrears can be claimed in addition to voluntary retirement exemption; AO instructed to verify and recalculate relief.
    March 7, 2026   Case Laws Income Tax
    Non-retrospective application of Section 56(2)(x): agreements concluded before enactment not taxable despite later registration under income tax law
    March 7, 2026   Case Laws Income Tax
    TDS Verification: Tribunal remits for fresh verification of TDS deduction/deposit and CSR deduction eligibility under charitable deduction rules.
    March 7, 2026   Case Laws Income Tax
    Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
    March 7, 2026   Case Laws Indian Laws
    Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
    March 7, 2026   Case Laws Income Tax
    Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
    March 7, 2026   Case Laws Income Tax
    Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification o...
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
March 7, 2026   Circulars DGFT
Supply Chain Resilience: IMG established to monitor disruptions, assess vulnerabilities and coordinate mitigation with stakeholders.
March 7, 2026   Case Laws Companies Law
Shifting Registered Office: pendency of appeal without a stay does not prevent the Regional Director permitting relocation under Rule 30(9).
March 7, 2026   Case Laws GST
Input Tax Credit availability must trigger distribution only when legal entitlement arises, not merely on invoice issuance.
March 7, 2026   Case Laws GST
Statutory Appeal Right preserved; 30 day stay allowed, perishable goods to be auctioned and proceeds held pending appeal.
March 7, 2026   Case Laws GST
Consolidation of tax periods is impermissible; year wise assessment and limitation must be preserved despite fraud allegations.
March 7, 2026   Case Laws GST
Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.
March 7, 2026   Case Laws GST
Reliance on Precedent must be verified; unverified or AI generated citations can vitiate orders and require regulatory parameters.
March 7, 2026   Case Laws GST
Duty to consider material submissions: authority must afford hearing, pass a reasoned order and reconsider refund eligibility.
March 7, 2026   Case Laws GST
Natural Justice breached by non-service and no hearing; adjudication quashed and matter remitted for fresh, speaking reconsideration.
March 7, 2026   Case Laws GST
Mandatory DRC-07 summary preserves appellate rights-issuance directed to enable appeal; penalty challenge barred once proved or paid.
March 7, 2026   Case Laws GST
Right to Travel Abroad upheld; court permits travel subject to security deposit, itinerary disclosure and passport production.
March 7, 2026   Case Laws GST
Entitlement to Input Tax Credit requires reconsideration after statutory insertion, remand and conditional relief on compliance.
March 7, 2026   Case Laws Income Tax
Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.
March 7, 2026   Case Laws Income Tax
Relief for arrears can be claimed in addition to voluntary retirement exemption; AO instructed to verify and recalculate relief.
March 7, 2026   Case Laws Income Tax
Non-retrospective application of Section 56(2)(x): agreements concluded before enactment not taxable despite later registration under income tax law
March 7, 2026   Case Laws Income Tax
TDS Verification: Tribunal remits for fresh verification of TDS deduction/deposit and CSR deduction eligibility under charitable deduction rules.
March 7, 2026   Case Laws Income Tax
Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
March 7, 2026   Case Laws Indian Laws
Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
March 7, 2026   Case Laws Income Tax
Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
March 7, 2026   Case Laws Income Tax
Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification occurred.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2026 › June, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Non-consideration of an applicable departmental circular can...

Non-consideration of an applicable tax circular justified interference and remand in an input tax credit dispute.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST June 25, 2026 Case Laws HC
Non-consideration of an applicable departmental circular can vitiate tax adjudication where the circular governs the dispute. Here, the HC found that the adjudicating authority had not considered the Circular dated 27.12.2022 in an input tax credit discrepancy matter for the 2017-18 period. Treating that omission as sufficient to interfere, the Court set aside the adjudication order, summary order and consequential letter, and remitted the matter for fresh consideration in accordance with law, with liberty to the petitioner to place additional material.
View Source View

Topics

Acts Income Tax
Next ➔