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    September 28, 2026   Case Laws GST
    Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
    September 28, 2026   Case Laws GST
    Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
    September 28, 2026   Case Laws GST
    Post-death GST liability remains recoverable from estate assets, while retained investigation deposits require a lawful basis and hearing.
    September 28, 2026   Case Laws GST
    GST registration cancellation requires a fair opportunity to produce evidence; unrelated input tax credit demands require separate notice.
    September 28, 2026   Case Laws GST
    Overlapping GST proceedings bar consolidated demands for periods already covered by State tax action and require fresh determination.
    September 28, 2026   Case Laws GST
    Effective service of rectification notices is essential before rejecting inverted-duty GST refunds, requiring fresh hearing on remand.
    September 28, 2026   Case Laws GST
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    September 28, 2026   Case Laws Income Tax
    Section 132B release requires timely disclosure of seized cash's nature and source; established ownership alone does not compel release.
    September 28, 2026   Case Laws Income Tax
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    September 28, 2026   Case Laws Income Tax
    Reassessment notices alleging fictitious mutual-fund losses were quashed where a final prior ruling governed identical facts.
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    September 28, 2026   Case Laws Income Tax
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    September 28, 2026   Case Laws Income Tax
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    September 28, 2026   Case Laws Income Tax
    Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
    September 28, 2026   Case Laws Income Tax
    DCF valuation choice: Assessing officers cannot replace a valid share valuation method with NAV solely over projections.
    September 28, 2026   Case Laws Income Tax
    Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
    September 28, 2026   Case Laws Income Tax
    Time-barred scrutiny notices invalidate assessments, while missing statutory transfer orders deprive the assessing officer of jurisdiction.
    September 28, 2026   Case Laws Income Tax
    Appellate territorial jurisdiction follows the Assessing Officer's location, requiring proceedings only before the appropriate Bench.
    September 28, 2026   Case Laws Income Tax
    Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.
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September 28, 2026   Case Laws GST
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceedings.
September 28, 2026   Case Laws GST
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedings.
September 28, 2026   Case Laws GST
Post-death GST liability remains recoverable from estate assets, while retained investigation deposits require a lawful basis and hearing.
September 28, 2026   Case Laws GST
GST registration cancellation requires a fair opportunity to produce evidence; unrelated input tax credit demands require separate notice.
September 28, 2026   Case Laws GST
Overlapping GST proceedings bar consolidated demands for periods already covered by State tax action and require fresh determination.
September 28, 2026   Case Laws GST
Effective service of rectification notices is essential before rejecting inverted-duty GST refunds, requiring fresh hearing on remand.
September 28, 2026   Case Laws GST
Erroneous refund recovery permits statutory interest on excess inverted-duty ITC refunds despite unchallenged sanction orders and principal repayment.
September 28, 2026   Case Laws Income Tax
Section 132B release requires timely disclosure of seized cash's nature and source; established ownership alone does not compel release.
September 28, 2026   Case Laws Income Tax
Change-of-opinion reassessment of employment deduction fails without fresh tangible material, invalidating the reopening process entirely.
September 28, 2026   Case Laws Income Tax
Reassessment notices alleging fictitious mutual-fund losses were quashed where a final prior ruling governed identical facts.
September 28, 2026   Case Laws Income Tax
Genuine hardship in refund condonation requires reasoned findings on claim correctness and genuineness, not a stand-alone delay explanation.
September 28, 2026   Case Laws Income Tax
Tariff-related income-tax reimbursement disputes require specialised regulatory adjudication, leaving contested debit-note merits outside ordinary writ jurisdiction for determination.
September 28, 2026   Case Laws Income Tax
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application of Mind
September 28, 2026   Case Laws Income Tax
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceedings.
September 28, 2026   Case Laws Income Tax
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range claim.
September 28, 2026   Case Laws Income Tax
DCF valuation choice: Assessing officers cannot replace a valid share valuation method with NAV solely over projections.
September 28, 2026   Case Laws Income Tax
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure additions.
September 28, 2026   Case Laws Income Tax
Time-barred scrutiny notices invalidate assessments, while missing statutory transfer orders deprive the assessing officer of jurisdiction.
September 28, 2026   Case Laws Income Tax
Appellate territorial jurisdiction follows the Assessing Officer's location, requiring proceedings only before the appropriate Bench.
September 28, 2026   Case Laws Income Tax
Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.

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Home › Highlights › IBC › 2026 › September, 2026 › This
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IBC

Statutory ESI contributions, including amounts deducted from...

Employees' ESI contributions as trust funds remain outside liquidation estates and cannot be distributed as ordinary creditor dues.

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IBC September 28, 2026 Case Laws AT
Statutory ESI contributions, including amounts deducted from employees' wages, are trust funds held by the corporate debtor for statutory beneficiaries and do not beneficially belong to it. Their filing as a Form B claim is procedural and neither changes their trust character nor prevents ESIC from seeking exclusion. These contributions must remain outside the liquidation estate and cannot be distributed through the creditor waterfall as ordinary Government or operational creditor dues. Resolution-plan approval is set aside to the extent it treats qualifying ESI contributions as ordinary dues; the excluded amount must be determined from statutory records.
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Acts Income Tax
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