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    November 12, 2026   Case Laws GST
    Bail for alleged fraudulent GST credits depends on trial delay, completed investigation and risks justifying continued detention
    November 12, 2026   Case Laws GST
    Separate GST penalties against partners may face interim restraint where firms already face proceedings over the same input tax credit.
    November 12, 2026   Case Laws GST
    GST appeal limitation runs in calendar months, not a fixed day count, when calculating statutory deadlines.
    November 12, 2026   Case Laws GST
    GST registration cancellation for non-deposit of input tax credit is unjustified where returns are regularly filed; recovery procedures apply.
    November 12, 2026   Case Laws GST
    Transitional CENVAT credit carried forward through TRAN-1 does not by itself permit CGST recovery proceedings to determine pre-GST admissibility.
    November 12, 2026   Case Laws GST
    Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on ap...
    November 12, 2026   Case Laws GST
    Input tax credit allocated to the wrong tax head may be a technical error where no revenue loss arises.
    November 12, 2026   Case Laws Income Tax
    Reassessment after company-to-LLP conversion requires valid information, not an erroneous non-filer flag or unsupported dividend verification.
    November 12, 2026   Case Laws Income Tax
    Reassessment after corporate dissolution cannot proceed on the basis of an official website still showing the company as active.
    November 12, 2026   Case Laws Income Tax
    Brought-forward business losses may offset gains on depreciable business assets despite their treatment as short-term capital gains.
    November 12, 2026   Case Laws Income Tax
    Partner remuneration from an LLP falls outside presumptive professional taxation and is taxable as business income
    November 12, 2026   Case Laws Income Tax
    Belated returns and new employee deductions: first-year filing default receives lenient treatment, subject to verification of statutory conditions.
    November 12, 2026   Case Laws Income Tax
    Reassessment sanction based on the wrong limitation clause and escaped-income threshold is mechanical and invalidates consequential reassessment.
    November 12, 2026   Case Laws Income Tax
    Reassessment sanction after the extended deadline requires approval from the competent authority and cannot be cured as procedural error.
    November 12, 2026   Case Laws Income Tax
    Expired TDS default limitation cannot be revived by the extended period, and consequential interest falls with the default order.
    November 12, 2026   Case Laws Income Tax
    Statutory bonus paid to non-shareholder workers remains deductible when it is not a disguised profit or dividend distribution.
    November 12, 2026   Case Laws Income Tax
    Penalty notices must identify the applicable concealment or inaccurate particulars charge; an unspecified charge invalidates the penalty.
    November 12, 2026   Case Laws Income Tax
    Deemed income on agricultural land purchases below stamp duty value does not automatically trigger penalties for income concealment.
    November 12, 2026   Case Laws Customs
    Customs agent penalties for misdeclared imports depend on evidence of involvement and fair consideration of requested cross-examination.
    November 12, 2026   Case Laws Customs
    Circular time limits cannot justify refusal to convert free shipping bills when they exceed statutory authority.
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November 12, 2026   Case Laws GST
Bail for alleged fraudulent GST credits depends on trial delay, completed investigation and risks justifying continued detention
November 12, 2026   Case Laws GST
Separate GST penalties against partners may face interim restraint where firms already face proceedings over the same input tax credit.
November 12, 2026   Case Laws GST
GST appeal limitation runs in calendar months, not a fixed day count, when calculating statutory deadlines.
November 12, 2026   Case Laws GST
GST registration cancellation for non-deposit of input tax credit is unjustified where returns are regularly filed; recovery procedures apply.
November 12, 2026   Case Laws GST
Transitional CENVAT credit carried forward through TRAN-1 does not by itself permit CGST recovery proceedings to determine pre-GST admissibility.
November 12, 2026   Case Laws GST
Transitional tax credit for eligible dealers survives incorrect form entries, while previously available eligibility objections cannot be raised on appeal.
November 12, 2026   Case Laws GST
Input tax credit allocated to the wrong tax head may be a technical error where no revenue loss arises.
November 12, 2026   Case Laws Income Tax
Reassessment after company-to-LLP conversion requires valid information, not an erroneous non-filer flag or unsupported dividend verification.
November 12, 2026   Case Laws Income Tax
Reassessment after corporate dissolution cannot proceed on the basis of an official website still showing the company as active.
November 12, 2026   Case Laws Income Tax
Brought-forward business losses may offset gains on depreciable business assets despite their treatment as short-term capital gains.
November 12, 2026   Case Laws Income Tax
Partner remuneration from an LLP falls outside presumptive professional taxation and is taxable as business income
November 12, 2026   Case Laws Income Tax
Belated returns and new employee deductions: first-year filing default receives lenient treatment, subject to verification of statutory conditions.
November 12, 2026   Case Laws Income Tax
Reassessment sanction based on the wrong limitation clause and escaped-income threshold is mechanical and invalidates consequential reassessment.
November 12, 2026   Case Laws Income Tax
Reassessment sanction after the extended deadline requires approval from the competent authority and cannot be cured as procedural error.
November 12, 2026   Case Laws Income Tax
Expired TDS default limitation cannot be revived by the extended period, and consequential interest falls with the default order.
November 12, 2026   Case Laws Income Tax
Statutory bonus paid to non-shareholder workers remains deductible when it is not a disguised profit or dividend distribution.
November 12, 2026   Case Laws Income Tax
Penalty notices must identify the applicable concealment or inaccurate particulars charge; an unspecified charge invalidates the penalty.
November 12, 2026   Case Laws Income Tax
Deemed income on agricultural land purchases below stamp duty value does not automatically trigger penalties for income concealment.
November 12, 2026   Case Laws Customs
Customs agent penalties for misdeclared imports depend on evidence of involvement and fair consideration of requested cross-examination.
November 12, 2026   Case Laws Customs
Circular time limits cannot justify refusal to convert free shipping bills when they exceed statutory authority.

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Circular-prescribed time limits cannot justify refusing...

Circular time limits cannot justify refusal to convert free shipping bills when they exceed statutory authority.

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Customs November 12, 2026 Case Laws AT
Circular-prescribed time limits cannot justify refusing conversion of free shipping bills into advance licence shipping bills where those limits are ultra vires the statute. Conversion is also supported by the approach previously taken for the same advance authorisation in materially identical circumstances, with no reason to depart from that approach.
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