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    September 10, 2026   Case Laws SEBI
    Buyback escrow release does not immunise alleged market fraud, which requires evidence on the balance of probabilities.
    September 10, 2026   Case Laws IBC
    Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
    September 10, 2026   Case Laws IBC
    Pre-existing operational-debt disputes prevent insolvency proceedings from determining contested transactions, sustaining rejection of the creditor's ...
    September 10, 2026   Case Laws Indian Laws
    Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
    September 10, 2026   Case Laws Indian Laws
    RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensi...
    September 10, 2026   Case Laws Indian Laws
    Rebuttable cheque dishonour presumption fails where the complainant cannot prove loan capacity, financial trail, or material witness.
    September 9, 2026   Case Laws Income Tax
    Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
    September 9, 2026   Case Laws GST
    Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
    September 9, 2026   Case Laws GST
    Owner's transport documents in goods detention proceedings require consideration before penalties are imposed, requiring fresh adjudication.
    September 9, 2026   Case Laws GST
    GST search authorisations require recorded reasons, while investigation-based demands can proceed without prior return scrutiny.
    September 9, 2026   Case Laws GST
    Pre-charge evidence in GST prosecutions requires formal summoning and a hearing before cognizance under prescribed criminal procedure.
    September 9, 2026   Case Laws GST
    Alternative statutory remedy limits writ challenges to GST determinations involving disputed factual questions and available appellate review.
    September 9, 2026   Case Laws GST
    Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.
    September 9, 2026   Case Laws GST
    Environmental charitable GST exemption protected effluent-treatment services, while absent fraud or wilful suppression invalidated extended demand pro...
    September 9, 2026   Case Laws GST
    Prior appellate resolution bars an unreconciled subsequent tax adjudication order and its consequential bank recovery notice.
    September 9, 2026   Case Laws GST
    Merits-Based GST Refund Appeals Require Reasoned Decisions, Preventing Dismissal Solely for Non-Appearance and Requiring Fresh Adjudication
    September 9, 2026   Case Laws GST
    GST appeal limitation may yield where uncontrollable delay would deny merits review and cause grave prejudice.
    September 9, 2026   Case Laws GST
    Electronic GST notice service remains valid when uploaded to the taxpayer's portal; failure to monitor it cannot defeat assessment.
    September 9, 2026   Case Laws Income Tax
    Compounding charge timelines run from complaint service, preventing enhanced charges for promptly filed accused applications.
    September 9, 2026   Case Laws Income Tax
    Transparent political-donation deduction claims do not alone constitute misreporting, permitting statutory immunity from under-reporting penalties.
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September 10, 2026   Case Laws SEBI
Buyback escrow release does not immunise alleged market fraud, which requires evidence on the balance of probabilities.
September 10, 2026   Case Laws IBC
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proceedings.
September 10, 2026   Case Laws IBC
Pre-existing operational-debt disputes prevent insolvency proceedings from determining contested transactions, sustaining rejection of the creditor's initiation application.
September 10, 2026   Case Laws Indian Laws
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resolution.
September 10, 2026   Case Laws Indian Laws
RBI supersession powers over multi-State co-operative banks operate independently of the constitutional six-month ceiling and permit statutory extensions.
September 10, 2026   Case Laws Indian Laws
Rebuttable cheque dishonour presumption fails where the complainant cannot prove loan capacity, financial trail, or material witness.
September 9, 2026   Case Laws Income Tax
Misreporting penalties require identified statutory grounds and evidence beyond a transparently claimed but disallowed political donation deduction.
September 9, 2026   Case Laws GST
Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.
September 9, 2026   Case Laws GST
Owner's transport documents in goods detention proceedings require consideration before penalties are imposed, requiring fresh adjudication.
September 9, 2026   Case Laws GST
GST search authorisations require recorded reasons, while investigation-based demands can proceed without prior return scrutiny.
September 9, 2026   Case Laws GST
Pre-charge evidence in GST prosecutions requires formal summoning and a hearing before cognizance under prescribed criminal procedure.
September 9, 2026   Case Laws GST
Alternative statutory remedy limits writ challenges to GST determinations involving disputed factual questions and available appellate review.
September 9, 2026   Case Laws GST
Mandatory personal hearing in GST adjudication requires notice of a specific date, time and venue before adverse orders.
September 9, 2026   Case Laws GST
Environmental charitable GST exemption protected effluent-treatment services, while absent fraud or wilful suppression invalidated extended demand proceedings.
September 9, 2026   Case Laws GST
Prior appellate resolution bars an unreconciled subsequent tax adjudication order and its consequential bank recovery notice.
September 9, 2026   Case Laws GST
Merits-Based GST Refund Appeals Require Reasoned Decisions, Preventing Dismissal Solely for Non-Appearance and Requiring Fresh Adjudication
September 9, 2026   Case Laws GST
GST appeal limitation may yield where uncontrollable delay would deny merits review and cause grave prejudice.
September 9, 2026   Case Laws GST
Electronic GST notice service remains valid when uploaded to the taxpayer's portal; failure to monitor it cannot defeat assessment.
September 9, 2026   Case Laws Income Tax
Compounding charge timelines run from complaint service, preventing enhanced charges for promptly filed accused applications.
September 9, 2026   Case Laws Income Tax
Transparent political-donation deduction claims do not alone constitute misreporting, permitting statutory immunity from under-reporting penalties.

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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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