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    July 27, 2026   Case Laws Income Tax
    Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
    July 27, 2026   Case Laws Income Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case Laws Income Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
    July 27, 2026   Case Laws Income Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case Laws Customs
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
    July 27, 2026   Case Laws Customs
    Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
    July 27, 2026   Case Laws Customs
    Interest on refunded pre-deposits runs from deposit until realisation, with consequential relief granted at the prescribed annual rate.
    July 27, 2026   Case Laws SEBI
    Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
    July 27, 2026   Case Laws Service Tax
    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
    July 27, 2026   Case Laws Central Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case Laws Central Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 26, 2026   Circulars GST
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   Notifications DGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
    July 25, 2026   Notifications Money Laundering
    Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are...
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
    July 25, 2026   Circulars Customs
    Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
    July 25, 2026   Case Laws GST
    Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
    July 25, 2026   Case Laws GST
    Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
    July 25, 2026   Case Laws GST
    Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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July 27, 2026   Case Laws Income Tax
Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
July 27, 2026   Case Laws Income Tax
Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
July 27, 2026   Case Laws Income Tax
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting evidence.
July 27, 2026   Case Laws Income Tax
Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
July 27, 2026   Case Laws Customs
Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
July 27, 2026   Case Laws Customs
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be adjudicated.
July 27, 2026   Case Laws Customs
Interest on refunded pre-deposits runs from deposit until realisation, with consequential relief granted at the prescribed annual rate.
July 27, 2026   Case Laws SEBI
Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
July 27, 2026   Case Laws Service Tax
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability.
July 27, 2026   Case Laws Central Excise
Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
July 27, 2026   Case Laws Central Excise
Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
July 26, 2026   Circulars GST
GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
July 25, 2026   Notifications DGFT
Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
July 25, 2026   Notifications Money Laundering
Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
July 25, 2026   Notifications Income Tax
Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are met.
July 25, 2026   Notifications Income Tax
Specified welfare-board income receives tax exemption, subject to non-commercial operations, unchanged income sources and statutory return filing.
July 25, 2026   Circulars Customs
Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
July 25, 2026   Case Laws GST
Valid GST service requires prescribed statutory modes; portal uploads alone cannot trigger limitation, subject to waiver by participation.
July 25, 2026   Case Laws GST
Personal hearing and valid DIN requirements safeguard GST registration cancellation and prevent retrospective validation of defective notices.
July 25, 2026   Case Laws GST
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pendency exclusion.

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GST

GST registration cancellation proceedings require a show-cause...

GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.

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GST August 22, 2026 Case Laws HC
GST registration cancellation proceedings require a show-cause notice in Form GST REG-17 that allows seven working days for a reply and specifies the date and time of personal hearing. Omission of hearing particulars breaches the prescribed form and principles of natural justice. Where cancellation is based on physical verification, Rule 25 requires the verification report, supporting documents and photographs to be uploaded in Form GST REG-30 on the common portal within fifteen working days; non-upload invalidates proceedings founded on that verification. Writ jurisdiction remains available despite an alternative revocation remedy where natural justice is violated or the action is ultra vires. Fresh proceedings may be initiated only in compliance with these requirements.
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Acts Income Tax
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