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    September 8, 2026   Case Laws Income Tax
    Block-period computation for non-searched persons rendered out-of-period assessments void for lack of jurisdiction under the search assessment regime.
    September 8, 2026   Case Laws Income Tax
    Sufficient Cause for Delay Requires Bona Fide Diligence, Leaving a Decade-Late Exemption Appeal Unheard on Merits
    September 8, 2026   Case Laws Income Tax
    Remand limitation periods require fresh-assessment timelines where Tribunal directions mandate fresh consideration, while unexplained foreign currency...
    September 8, 2026   Case Laws Income Tax
    Return-processing adjustments cannot tax validly applied accumulated charitable income merely because electronic return fields contain reporting misma...
    September 8, 2026   Case Laws Income Tax
    Cost of improvement excludes routine repairs and removable flat furnishings, while permanent installations require item-wise verification.
    September 8, 2026   Case Laws Income Tax
    Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
    September 8, 2026   Case Laws Income Tax
    Section 80G approval accepts section 10(23C) exemption without mandatory section 12AB registration, subject to verifying statutory coverage.
    September 8, 2026   Case Laws Income Tax
    Section 80G approval permits limited spiritual and satsang expenditure where the statutory religious-activity ceiling remains unbreached.
    September 8, 2026   Case Laws Income Tax
    Reassessment limitation renders post-expiry notices invalid, while missing scrutiny notice or improper approval defeats jurisdiction.
    September 8, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits-based decisions even where taxpayers do not prosecute appeals, requiring fresh disposal.
    September 8, 2026   Case Laws Income Tax
    Charitable accumulation rectification requires prior notice for return-processing adjustments and merits-based consideration of corrected audit report...
    September 8, 2026   Case Laws Customs
    Goods-description customs exemption covers MEG reclamation equipment for petroleum operations despite a different listed tariff heading.
    September 8, 2026   Case Laws Customs
    Post-clearance Bill of Entry amendments can enable preferential tariff reassessment upon later production of a retroactive certificate of origin.
    September 8, 2026   Case Laws Companies Law
    DIN deactivation requires notice, hearing and prescribed grounds; director disqualification alone does not automatically deactivate a DIN.
    September 8, 2026   Case Laws IBC
    CIRP closure despite infeasible statutory withdrawal is permitted after creditor settlements, with insolvency costs determined and paid separately.
    September 8, 2026   Case Laws IBC
    Personal guarantor insolvency cannot secure an interim moratorium solely to obstruct secured-asset enforcement without a genuine repayment plan.
    September 8, 2026   Case Laws Money Laundering
    Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
    September 8, 2026   Case Laws Money Laundering
    Provisional attachment requires a real risk of alienation; existing restraints and NCLT proceedings defeated that basis.
    September 8, 2026   Case Laws Service Tax
    Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
    September 8, 2026   Case Laws Indian Laws
    Cheque execution admissions trigger statutory debt presumptions, sustaining dishonour conviction where rebuttal evidence remains unreliable.
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September 8, 2026   Case Laws Income Tax
Block-period computation for non-searched persons rendered out-of-period assessments void for lack of jurisdiction under the search assessment regime.
September 8, 2026   Case Laws Income Tax
Sufficient Cause for Delay Requires Bona Fide Diligence, Leaving a Decade-Late Exemption Appeal Unheard on Merits
September 8, 2026   Case Laws Income Tax
Remand limitation periods require fresh-assessment timelines where Tribunal directions mandate fresh consideration, while unexplained foreign currency remains taxable income.
September 8, 2026   Case Laws Income Tax
Return-processing adjustments cannot tax validly applied accumulated charitable income merely because electronic return fields contain reporting mismatches.
September 8, 2026   Case Laws Income Tax
Cost of improvement excludes routine repairs and removable flat furnishings, while permanent installations require item-wise verification.
September 8, 2026   Case Laws Income Tax
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reassessment.
September 8, 2026   Case Laws Income Tax
Section 80G approval accepts section 10(23C) exemption without mandatory section 12AB registration, subject to verifying statutory coverage.
September 8, 2026   Case Laws Income Tax
Section 80G approval permits limited spiritual and satsang expenditure where the statutory religious-activity ceiling remains unbreached.
September 8, 2026   Case Laws Income Tax
Reassessment limitation renders post-expiry notices invalid, while missing scrutiny notice or improper approval defeats jurisdiction.
September 8, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits-based decisions even where taxpayers do not prosecute appeals, requiring fresh disposal.
September 8, 2026   Case Laws Income Tax
Charitable accumulation rectification requires prior notice for return-processing adjustments and merits-based consideration of corrected audit reporting.
September 8, 2026   Case Laws Customs
Goods-description customs exemption covers MEG reclamation equipment for petroleum operations despite a different listed tariff heading.
September 8, 2026   Case Laws Customs
Post-clearance Bill of Entry amendments can enable preferential tariff reassessment upon later production of a retroactive certificate of origin.
September 8, 2026   Case Laws Companies Law
DIN deactivation requires notice, hearing and prescribed grounds; director disqualification alone does not automatically deactivate a DIN.
September 8, 2026   Case Laws IBC
CIRP closure despite infeasible statutory withdrawal is permitted after creditor settlements, with insolvency costs determined and paid separately.
September 8, 2026   Case Laws IBC
Personal guarantor insolvency cannot secure an interim moratorium solely to obstruct secured-asset enforcement without a genuine repayment plan.
September 8, 2026   Case Laws Money Laundering
Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property.
September 8, 2026   Case Laws Money Laundering
Provisional attachment requires a real risk of alienation; existing restraints and NCLT proceedings defeated that basis.
September 8, 2026   Case Laws Service Tax
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot apply.
September 8, 2026   Case Laws Indian Laws
Cheque execution admissions trigger statutory debt presumptions, sustaining dishonour conviction where rebuttal evidence remains unreliable.

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Home › Highlights › GST › 2026 › September, 2026 › This
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GST

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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