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    September 30, 2026   Notifications Labour laws
    ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
    September 30, 2026   Circulars Income Tax
    Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
    September 30, 2026   Circulars Customs
    Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
    September 30, 2026   Case Laws GST
    Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
    September 30, 2026   Case Laws GST
    Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
    September 30, 2026   Case Laws GST
    Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
    September 30, 2026   Case Laws GST
    Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
    September 30, 2026   Case Laws GST
    Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
    September 30, 2026   Case Laws GST
    Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
    September 30, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain ...
    September 30, 2026   Case Laws GST
    Curable GST registration non-compliance permits restoration consideration where bank details are corrected and statutory dues are cleared.
    September 30, 2026   Case Laws GST
    Procedural validity of GST assessment order defeats challenge despite zero-rated supply refund claim and related interest and penalty demands.
    September 30, 2026   Case Laws GST
    E-way bill Part-B omissions require proven tax-evasion intent, while missing MOV-09 orders vitiate detention penalties.
    September 30, 2026   Case Laws GST
    Expired e-way bill penalties require tax-evasion context; clerical PIN-code errors without evasive intent should not trigger detention.
    September 30, 2026   Case Laws GST
    E-way bill Part-B omissions require evidence of tax-evasion intent before detention penalties can be sustained.
    September 30, 2026   Case Laws GST
    GSTR-2A mismatch requires transaction-level proof of input tax credit; cross-head set-off and unsupported remand requests fail.
    September 30, 2026   Case Laws GST
    Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.
    September 30, 2026   Case Laws GST
    Interlocutory relief requires a registered appeal, while urgent cases may receive expedited scrutiny before substantive hearing.
    September 30, 2026   Case Laws GST
    Input tax credit cannot be denied without transaction-specific proof of sham supplies despite retrospective supplier registration cancellation.
    September 30, 2026   Case Laws GST
    Reasoned appellate GST orders require consideration of material grounds, precedents, and procedural fairness before confirming tax demands.
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September 30, 2026   Notifications Labour laws
ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
September 30, 2026   Circulars Income Tax
Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
September 30, 2026   Circulars Customs
Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
September 30, 2026   Case Laws GST
Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
September 30, 2026   Case Laws GST
Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
September 30, 2026   Case Laws GST
Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
September 30, 2026   Case Laws GST
Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
September 30, 2026   Case Laws GST
Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
September 30, 2026   Case Laws GST
Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
September 30, 2026   Case Laws GST
Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain enforceable.
September 30, 2026   Case Laws GST
Curable GST registration non-compliance permits restoration consideration where bank details are corrected and statutory dues are cleared.
September 30, 2026   Case Laws GST
Procedural validity of GST assessment order defeats challenge despite zero-rated supply refund claim and related interest and penalty demands.
September 30, 2026   Case Laws GST
E-way bill Part-B omissions require proven tax-evasion intent, while missing MOV-09 orders vitiate detention penalties.
September 30, 2026   Case Laws GST
Expired e-way bill penalties require tax-evasion context; clerical PIN-code errors without evasive intent should not trigger detention.
September 30, 2026   Case Laws GST
E-way bill Part-B omissions require evidence of tax-evasion intent before detention penalties can be sustained.
September 30, 2026   Case Laws GST
GSTR-2A mismatch requires transaction-level proof of input tax credit; cross-head set-off and unsupported remand requests fail.
September 30, 2026   Case Laws GST
Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.
September 30, 2026   Case Laws GST
Interlocutory relief requires a registered appeal, while urgent cases may receive expedited scrutiny before substantive hearing.
September 30, 2026   Case Laws GST
Input tax credit cannot be denied without transaction-specific proof of sham supplies despite retrospective supplier registration cancellation.
September 30, 2026   Case Laws GST
Reasoned appellate GST orders require consideration of material grounds, precedents, and procedural fairness before confirming tax demands.

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Income Tax

Natural justice in transfer-pricing proceedings requires a...

Natural justice in transfer pricing requires personal hearings and reasoned consideration of written objections before determinations are made.

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Income Tax September 29, 2026 Case Laws HC
Natural justice in transfer-pricing proceedings requires a personal hearing, reasoned findings, and meaningful consideration of written submissions. Although the transfer-pricing order recorded that written replies had been considered, it neither disclosed that a personal hearing was granted nor addressed the contentions raised. The cryptic and unreasoned order was set aside, with directions for a fresh reasoned determination after a personal hearing. The time for completing the assessment was extended.
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Acts Income Tax
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