Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
    Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.
    Crystallised provident fund dues required for CIRP claims; internal communications and tentative calculations are insufficient.
    Personal guarantor insolvency process: NCLAT upholds exclusion of time and rejects challenge based on lack of notice.
    Section 95 proceedings limited to the named guarantor; coparcenary claims did not justify intervention or stay.
    OTC INR derivative reporting expands to related parties globally, with phased coverage thresholds and two-day reporting timelines.
    SEZ to DTA clearances treated as imports for drawback on re-export of duty-paid goods under customs law.
    Approved resolution plan barred continued recovery action and compelled unblocking of input tax credit.
    Consideration of audit report in input tax credit dispute led to remand for fresh adjudication.
    Documentary evidence and cooperation justified anticipatory bail in a GST input tax credit investigation despite economic offence allegations.
    Writ jurisdiction for lack of officer competence under GST upheld; adjudication quashed for absence of proper authorisation.
    Retrospective input tax credit relief under Section 16(5) overrides Section 16(4), requiring fresh reconsideration of the claim.
    GST detention penalty requires a speaking order on the show cause notice; payment alone does not end adjudication.
    Provisional attachment under GST may be relaxed when substitute security protects revenue and business operations can resume.
    Input tax credit blocking based only on cancelled registration fails after restoration, with credit allowed to be used in law.
    Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.
    Multiple tax periods cannot be clubbed in one GST show cause notice; year-wise limitation and liability apply separately.
    Statutory interest on delayed refund accrues automatically after expiry of the six-month period; principal cannot be paid alone.
    Mandatory GST pre-deposit governs appeal filing; merits can be examined only after a valid appeal with delay condonation.
    Service of assessment order is essential before tax recovery or interest can be enforced against an assessee.
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

A statutory mining lease creates a protected leasehold interest...

Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws July 11, 2026 Case Laws HC
A statutory mining lease creates a protected leasehold interest and property under Article 300A, so suspension of mining operations must rest on lawful authority and comply with natural justice. The suspension order was held void because the lessee received no hearing, the order rested on an erroneous view that environmental clearance had lapsed, and the State did not establish the jurisdictional facts or authority required under the relevant rules; later explanations could not cure those defects. The lost period was treated as wrongfully denied enjoyment, not as a fresh grant or renewal, so Section 8A did not bar compensatory addition. Delay, laches, and res judicata were rejected on the facts, and the lessee was entitled to the added lease period subject to compliance.

Topics

Acts Income Tax