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    September 14, 2026   Case Laws Income Tax
    Revenue character prevails over CWIP accounting, while telecom service payments escape withholding absent Indian taxability.
    September 14, 2026   Case Laws Income Tax
    Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
    September 14, 2026   Case Laws Income Tax
    DCF valuation under share-premium rules cannot be replaced by NAV merely because projections differ from later results.
    September 14, 2026   Case Laws Customs
    Declared Transaction Value: bona fide supplier mix-up precludes enhancement, confiscation and importer penalty while permitting duty-paid clearance.
    September 14, 2026   Case Laws Customs
    Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
    September 14, 2026   Case Laws Customs
    Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
    September 14, 2026   Case Laws Customs
    Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or suppor...
    September 14, 2026   Case Laws Customs
    Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
    September 14, 2026   Case Laws Companies Law
    Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
    September 14, 2026   Case Laws Service Tax
    Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
    September 14, 2026   Case Laws Service Tax
    Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
    September 12, 2026   Case Laws Income Tax
    Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
    September 12, 2026   Case Laws Income Tax
    TDS verification on production expenses supports assessment revision where deduction, deposit, and reimbursement claims remain unexamined.
    September 12, 2026   Case Laws GST
    Anticipatory bail after charges are framed may continue where completed investigation eliminates any need for custodial interrogation.
    September 12, 2026   Case Laws GST
    Post-charge-sheet bail may follow where investigation is complete and further custodial interrogation is unnecessary.
    September 12, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
    September 12, 2026   Case Laws GST
    Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
    September 12, 2026   Case Laws Income Tax
    Rule 29 additional evidence compliance requires reconsideration where filed materials and permission affidavit were prima facie on record.
    September 12, 2026   Case Laws Income Tax
    Scrutiny notice timing invalidates reassessment when issued before the return filed in response to a reopening notice.
    September 12, 2026   Case Laws Income Tax
    Rule 68B limitation preserves timely tax recovery while validating firm-property auction notice, valuation, and bidder payment funding.
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September 14, 2026   Case Laws Income Tax
Revenue character prevails over CWIP accounting, while telecom service payments escape withholding absent Indian taxability.
September 14, 2026   Case Laws Income Tax
Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party allegations.
September 14, 2026   Case Laws Income Tax
DCF valuation under share-premium rules cannot be replaced by NAV merely because projections differ from later results.
September 14, 2026   Case Laws Customs
Declared Transaction Value: bona fide supplier mix-up precludes enhancement, confiscation and importer penalty while permitting duty-paid clearance.
September 14, 2026   Case Laws Customs
Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
September 14, 2026   Case Laws Customs
Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
September 14, 2026   Case Laws Customs
Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or support confiscation.
September 14, 2026   Case Laws Customs
Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
September 14, 2026   Case Laws Companies Law
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids procedural rejection.
September 14, 2026   Case Laws Service Tax
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution treatment.
September 14, 2026   Case Laws Service Tax
Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
September 12, 2026   Case Laws Income Tax
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appeal.
September 12, 2026   Case Laws Income Tax
TDS verification on production expenses supports assessment revision where deduction, deposit, and reimbursement claims remain unexamined.
September 12, 2026   Case Laws GST
Anticipatory bail after charges are framed may continue where completed investigation eliminates any need for custodial interrogation.
September 12, 2026   Case Laws GST
Post-charge-sheet bail may follow where investigation is complete and further custodial interrogation is unnecessary.
September 12, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
September 12, 2026   Case Laws GST
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation and verified credit.
September 12, 2026   Case Laws Income Tax
Rule 29 additional evidence compliance requires reconsideration where filed materials and permission affidavit were prima facie on record.
September 12, 2026   Case Laws Income Tax
Scrutiny notice timing invalidates reassessment when issued before the return filed in response to a reopening notice.
September 12, 2026   Case Laws Income Tax
Rule 68B limitation preserves timely tax recovery while validating firm-property auction notice, valuation, and bidder payment funding.

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Home › Highlights › GST › 2026 › September, 2026 › This
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Omission of Rule 96(10) of the CGST Rules, without a saving or...

Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.

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GST September 1, 2026 Case Laws HC
Omission of Rule 96(10) of the CGST Rules, without a saving or sunset clause, ends the export-refund restriction for pending proceedings concerning integrated tax paid on exported goods and services. Applying the principle that an omitted provision cannot be kept alive without express preservation, communications founded on the former restriction cannot sustain denial of such refunds.
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