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    September 22, 2026   Notes Customs
    Principal function determines whether Bluetooth headsets are wireless communication apparatus or merely audio devices for customs classification.
    September 22, 2026   Notes Income Tax
    Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
    September 22, 2026   Notes Customs
    Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
    September 22, 2026   Notes GST
    Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
    September 22, 2026   Notes Income Tax
    Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
    September 22, 2026   Notes Income Tax
    Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-...
    September 22, 2026   Case Laws GST
    Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
    September 22, 2026   Case Laws GST
    Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
    September 22, 2026   Case Laws GST
    Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
    September 22, 2026   Case Laws GST
    E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
    September 22, 2026   Case Laws GST
    Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
    September 22, 2026   Case Laws GST
    Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
    September 22, 2026   Case Laws GST
    GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
    September 22, 2026   Case Laws GST
    Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
    September 22, 2026   Case Laws GST
    Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
    September 22, 2026   Case Laws GST
    Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
    September 22, 2026   Case Laws GST
    Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
    September 22, 2026   Case Laws GST
    Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
    September 22, 2026   Case Laws GST
    Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
    September 22, 2026   Case Laws GST
    COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
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September 22, 2026   Notes Customs
Principal function determines whether Bluetooth headsets are wireless communication apparatus or merely audio devices for customs classification.
September 22, 2026   Notes Income Tax
Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains disputed.
September 22, 2026   Notes Customs
Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
September 22, 2026   Notes GST
Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
September 22, 2026   Notes Income Tax
Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
September 22, 2026   Notes Income Tax
Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-retirement relief.
September 22, 2026   Case Laws GST
Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
September 22, 2026   Case Laws GST
Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
September 22, 2026   Case Laws GST
Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
September 22, 2026   Case Laws GST
E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
September 22, 2026   Case Laws GST
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation guidelines.
September 22, 2026   Case Laws GST
Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
September 22, 2026   Case Laws GST
GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
September 22, 2026   Case Laws GST
Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
September 22, 2026   Case Laws GST
Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
September 22, 2026   Case Laws GST
Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
September 22, 2026   Case Laws GST
Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
September 22, 2026   Case Laws GST
Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
September 22, 2026   Case Laws GST
Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
September 22, 2026   Case Laws GST
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deliveries.

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Service Tax

Indivisible turnkey ATM contracts comprising supply,...

Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.

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Service Tax August 7, 2026 Case Laws SC
Indivisible turnkey ATM contracts comprising supply, installation, testing and commissioning for a single composite consideration cannot be split to levy service tax on a notional commissioning or installation component where the Finance Act, 1994 provided no charging or valuation mechanism for that segregation. The discussion applies the principle that pre-existing service-tax entries covered service contracts simpliciter and did not permit vivisection of composite contracts before the introduction of works contract service. Consequently, attributing part of the composite consideration to commissioning or installation lacked statutory authority, rendering the related service-tax demand unsustainable.
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Acts Income Tax
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