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    September 5, 2026   Case Laws GST
    GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available.
    September 5, 2026   Case Laws GST
    Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer.
    September 5, 2026   Case Laws Income Tax
    Condonation of delay in income-tax appeals permits registration where bona fide departmental processing establishes sufficient cause.
    September 5, 2026   Case Laws Income Tax
    Priority of registered security interests prevails over unproclaimed, unregistered Income Tax attachments on secured property.
    September 5, 2026   Case Laws Income Tax
    Satisfaction note timing under section 153C invalidates delayed proceedings against persons other than those searched
    September 5, 2026   Case Laws Customs
    AI-generated fake precedents vitiate penalty adjudication, requiring fresh determination by an independent officer without unreliable legal material.
    September 5, 2026   Case Laws Customs
    Discretionary writ relief for detained baggage jewellery was denied where delay, non-disclosure, and disputed facts required statutory determination.
    September 5, 2026   Case Laws Customs
    Writ jurisdiction cannot bypass customs appellate limits where natural-justice claims require factual determination through the statutory appeal proce...
    September 5, 2026   Case Laws Customs
    Section 110(2) Release Depends on Expiry of the Validly Extended Notice Period, Not Initial Period Alone
    September 5, 2026   Case Laws Companies Law
    Corporate revival permits changed business objects and land redevelopment where creditor and workmen settlements support public interest.
    September 5, 2026   Case Laws IBC
    IBC overriding effect extinguishes pre-CIRP parallel operation charges when an approved resolution plan discharges corporate debtor liabilities.
    September 5, 2026   Case Laws Money Laundering
    Adjudicating Authority composition and money-laundering findings determine validity of freezing and retention proceedings under statutory safeguards.
    September 5, 2026   Case Laws Money Laundering
    PMLA property attachment prevails over subsequent compromise decrees and may cover assets acquired before the scheduled offence.
    September 4, 2026   Case Laws GST
    Condonation of GST appeal delay through writ jurisdiction enables merits review despite statutory appellate limitation.
    September 4, 2026   Case Laws GST
    Reversed excess input tax credit and available ledger balance require fresh adjudication before recovery of the disputed demand.
    September 4, 2026   Case Laws GST
    Personal hearing after a GST reply is essential where an adverse adjudication order may follow.
    September 4, 2026   Case Laws GST
    Statutory Limitation in GST Assessments invalidates notices, assessment orders and recovery action issued beyond the prescribed deadline.
    September 4, 2026   Case Laws GST
    Mandatory GST appellate pre-deposit remains payable despite tax payment during adjudication, preserving appeal subject to delay condonation.
    September 4, 2026   Case Laws GST
    Voluntary excess ITC reversal before notice ends further interest liability after revenue verifies the taxpayer's claim.
    September 4, 2026   Case Laws Income Tax
    Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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September 5, 2026   Case Laws GST
GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available.
September 5, 2026   Case Laws GST
Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer.
September 5, 2026   Case Laws Income Tax
Condonation of delay in income-tax appeals permits registration where bona fide departmental processing establishes sufficient cause.
September 5, 2026   Case Laws Income Tax
Priority of registered security interests prevails over unproclaimed, unregistered Income Tax attachments on secured property.
September 5, 2026   Case Laws Income Tax
Satisfaction note timing under section 153C invalidates delayed proceedings against persons other than those searched
September 5, 2026   Case Laws Customs
AI-generated fake precedents vitiate penalty adjudication, requiring fresh determination by an independent officer without unreliable legal material.
September 5, 2026   Case Laws Customs
Discretionary writ relief for detained baggage jewellery was denied where delay, non-disclosure, and disputed facts required statutory determination.
September 5, 2026   Case Laws Customs
Writ jurisdiction cannot bypass customs appellate limits where natural-justice claims require factual determination through the statutory appeal process.
September 5, 2026   Case Laws Customs
Section 110(2) Release Depends on Expiry of the Validly Extended Notice Period, Not Initial Period Alone
September 5, 2026   Case Laws Companies Law
Corporate revival permits changed business objects and land redevelopment where creditor and workmen settlements support public interest.
September 5, 2026   Case Laws IBC
IBC overriding effect extinguishes pre-CIRP parallel operation charges when an approved resolution plan discharges corporate debtor liabilities.
September 5, 2026   Case Laws Money Laundering
Adjudicating Authority composition and money-laundering findings determine validity of freezing and retention proceedings under statutory safeguards.
September 5, 2026   Case Laws Money Laundering
PMLA property attachment prevails over subsequent compromise decrees and may cover assets acquired before the scheduled offence.
September 4, 2026   Case Laws GST
Condonation of GST appeal delay through writ jurisdiction enables merits review despite statutory appellate limitation.
September 4, 2026   Case Laws GST
Reversed excess input tax credit and available ledger balance require fresh adjudication before recovery of the disputed demand.
September 4, 2026   Case Laws GST
Personal hearing after a GST reply is essential where an adverse adjudication order may follow.
September 4, 2026   Case Laws GST
Statutory Limitation in GST Assessments invalidates notices, assessment orders and recovery action issued beyond the prescribed deadline.
September 4, 2026   Case Laws GST
Mandatory GST appellate pre-deposit remains payable despite tax payment during adjudication, preserving appeal subject to delay condonation.
September 4, 2026   Case Laws GST
Voluntary excess ITC reversal before notice ends further interest liability after revenue verifies the taxpayer's claim.
September 4, 2026   Case Laws Income Tax
Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions.

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Statutory limitation under Section 73(2) of the Telangana GST...

Statutory Limitation in GST Assessments invalidates notices, assessment orders and recovery action issued beyond the prescribed deadline.

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GST September 4, 2026 Case Laws HC
Statutory limitation under Section 73(2) of the Telangana GST Act governed the validity of the show-cause notice and assessment orders for financial year 2020-21. Issuance of the notice after the prescribed deadline, followed by assessment orders beyond the applicable cut-off, constituted a jurisdictional error. The time-barred proceedings, including the consequential recovery notice, were therefore set aside.
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