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    November 3, 2026   Case Laws GST
    Paper bags made from kraft, greaseproof and glassine paper attract concessional GST, with input tax credit subject to conditions.
    November 3, 2026   Case Laws Benami Property
    Benami deposits under void income declarations turn on consideration and benefit, with attachment machinery applying retrospectively.
    November 3, 2026   Case Laws Customs
    Unverified judicial precedents cannot sustain customs reassessment treating the speaking-order deadline as directory when cited decisions are disclaim...
    November 3, 2026   Case Laws Companies Law
    Struck-off companies cannot pursue declarations or injunctions over contractual rights without restoration, despite the statutory saving for recoverie...
    November 3, 2026   Case Laws IBC
    Borrower debt acknowledgments can extend limitation for personal guarantor insolvency when the guarantee makes them binding on the guarantor.
    November 3, 2026   Case Laws IBC
    MSME promoter exemptions do not bypass net-worth eligibility, while creditor committees retain control over relaxation of approved criteria.
    November 3, 2026   Case Laws Service Tax
    Service by affixation can trigger service tax appeal deadlines when delivery fails and no updated address is provided.
    November 3, 2026   Case Laws GST
    Unaccounted tobacco stock found during survey attracts tax determination instead of direct confiscation, penalty and fine.
    November 3, 2026   Case Laws GST
    Expired e-way bills and vehicle number mismatches can attract transport penalties where circumstances establish an intention to evade tax.
    November 3, 2026   Case Laws GST
    Departmental appeal limits permit discretionary exceptions, while penalties for technical e-way bill lapses in genuine transactions require evasion in...
    November 3, 2026   Case Laws GST
    GST invoice penalties require evidence review and an effective hearing where material transaction facts need further verification.
    November 3, 2026   Case Laws GST
    Non-consecutive GST invoice numbers alone do not justify detention or severe penalties for documented transactions without tax evasion.
    November 3, 2026   Case Laws GST
    Transitional CENVAT credit survives portal-related filing delays, while fraud demands and penalties require evidence and proper notice.
    November 3, 2026   Case Laws GST
    Input tax credit mismatches and incorrect tax-head reporting do not by themselves justify denial when eligibility is established.
    November 3, 2026   Case Laws GST
    Kraft paper bag classification and GST rates: qualifying bags attract concessional tax with conditional input tax credit.
    November 3, 2026   Case Laws GST
    GST exemptions for government-facing incubation services depend on recipient status, while enterprise-support funds and incubator recognition affect t...
    November 3, 2026   Case Laws GST
    GST exemption for examination services covers printing, scanning, result processing and associated delivery supplied to educational institutions.
    November 3, 2026   Case Laws Income Tax
    Transfer pricing comparability excludes functionally different providers and companies whose abnormal profits from extraordinary circumstances distort...
    November 3, 2026   Case Laws Income Tax
    Tax-inclusive valuation of purchases and inventory remains mandatory despite separate accounting, while revision requires an erroneous and prejudicial...
    November 3, 2026   Case Laws Income Tax
    Gross vehicle weight determines heavy goods vehicle classification for presumptive taxation, regardless of lower registered unladen weight.
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November 3, 2026   Case Laws GST
Paper bags made from kraft, greaseproof and glassine paper attract concessional GST, with input tax credit subject to conditions.
November 3, 2026   Case Laws Benami Property
Benami deposits under void income declarations turn on consideration and benefit, with attachment machinery applying retrospectively.
November 3, 2026   Case Laws Customs
Unverified judicial precedents cannot sustain customs reassessment treating the speaking-order deadline as directory when cited decisions are disclaimed
November 3, 2026   Case Laws Companies Law
Struck-off companies cannot pursue declarations or injunctions over contractual rights without restoration, despite the statutory saving for recoveries.
November 3, 2026   Case Laws IBC
Borrower debt acknowledgments can extend limitation for personal guarantor insolvency when the guarantee makes them binding on the guarantor.
November 3, 2026   Case Laws IBC
MSME promoter exemptions do not bypass net-worth eligibility, while creditor committees retain control over relaxation of approved criteria.
November 3, 2026   Case Laws Service Tax
Service by affixation can trigger service tax appeal deadlines when delivery fails and no updated address is provided.
November 3, 2026   Case Laws GST
Unaccounted tobacco stock found during survey attracts tax determination instead of direct confiscation, penalty and fine.
November 3, 2026   Case Laws GST
Expired e-way bills and vehicle number mismatches can attract transport penalties where circumstances establish an intention to evade tax.
November 3, 2026   Case Laws GST
Departmental appeal limits permit discretionary exceptions, while penalties for technical e-way bill lapses in genuine transactions require evasion intent.
November 3, 2026   Case Laws GST
GST invoice penalties require evidence review and an effective hearing where material transaction facts need further verification.
November 3, 2026   Case Laws GST
Non-consecutive GST invoice numbers alone do not justify detention or severe penalties for documented transactions without tax evasion.
November 3, 2026   Case Laws GST
Transitional CENVAT credit survives portal-related filing delays, while fraud demands and penalties require evidence and proper notice.
November 3, 2026   Case Laws GST
Input tax credit mismatches and incorrect tax-head reporting do not by themselves justify denial when eligibility is established.
November 3, 2026   Case Laws GST
Kraft paper bag classification and GST rates: qualifying bags attract concessional tax with conditional input tax credit.
November 3, 2026   Case Laws GST
GST exemptions for government-facing incubation services depend on recipient status, while enterprise-support funds and incubator recognition affect tax treatment.
November 3, 2026   Case Laws GST
GST exemption for examination services covers printing, scanning, result processing and associated delivery supplied to educational institutions.
November 3, 2026   Case Laws Income Tax
Transfer pricing comparability excludes functionally different providers and companies whose abnormal profits from extraordinary circumstances distort pricing.
November 3, 2026   Case Laws Income Tax
Tax-inclusive valuation of purchases and inventory remains mandatory despite separate accounting, while revision requires an erroneous and prejudicial assessment.
November 3, 2026   Case Laws Income Tax
Gross vehicle weight determines heavy goods vehicle classification for presumptive taxation, regardless of lower registered unladen weight.

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GST registration cancellation based on alleged fraudulent...

GST registration cancellation beyond show-cause notice was quashed, with fresh proceedings permitted after a hearing.

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GST September 19, 2026 Case Laws HC
GST registration cancellation based on alleged fraudulent availment and passing of ineligible input tax credit cannot rest on grounds omitted from the show-cause notice. Repeated cancellation proceedings founded on allegations previously dropped by the same officer indicate non-application of mind. The cancellation notice and order were quashed without determination on the merits. Fresh proceedings may be initiated only through a new show-cause notice, with an opportunity of hearing and compliance with law.
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