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    September 2, 2026   Case Laws GST
    Cross-examination in GST penalty proceedings protects natural justice where witness statements support the proposed penalty.
    September 2, 2026   Case Laws GST
    Alternative statutory remedy governs GST adjudication challenges where evidence and limitation objections require appellate review.
    September 2, 2026   Case Laws GST
    Opportunity to answer a GST show-cause notice required restoration of demand proceedings for fresh adjudication.
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    GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund.
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    September 2, 2026   Case Laws Income Tax
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    September 2, 2026   Case Laws Income Tax
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September 2, 2026   Case Laws GST
Cross-examination in GST penalty proceedings protects natural justice where witness statements support the proposed penalty.
September 2, 2026   Case Laws GST
Alternative statutory remedy governs GST adjudication challenges where evidence and limitation objections require appellate review.
September 2, 2026   Case Laws GST
Opportunity to answer a GST show-cause notice required restoration of demand proceedings for fresh adjudication.
September 2, 2026   Case Laws GST
GST audit findings in Form GST ADT-02 communicate observations but cannot independently authorise tax recovery proceedings.
September 2, 2026   Case Laws GST
Reasoned Decisions in Kara Samadhana applications require disclosed grounds and a hearing before adverse action.
September 2, 2026   Case Laws GST
Statutory limits on customs bank-account attachments bar continued debit freezes after investigation, adjudication, and expiry of permitted duration.
September 2, 2026   Case Laws GST
Natural justice in GST rectification requires consideration of submissions and reasonable hearing before rejection and fresh determination.
September 2, 2026   Case Laws GST
GST detention penalties for invoiced goods must proceed against the owner, not under unregistered-person provisions after registration restoration.
September 2, 2026   Case Laws GST
GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund.
September 2, 2026   Case Laws GST
Authentication of electronic GST notices is mandatory; unsigned portal documents cannot sustain adjudication or recovery without effective hearing.
September 2, 2026   Case Laws GST
GST appellate adjournments require sufficient cause; the three-adjournment limit is a ceiling, not an automatic litigant entitlement.
September 2, 2026   Case Laws GST
GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing.
September 2, 2026   Case Laws GST
Input tax credit misclassification across GST heads requires aggregate ledger verification before any excess-credit demand can stand.
September 2, 2026   Case Laws Income Tax
Reassessment Notices Issued to Deceased Assessees Are Jurisdictionally Invalid and Require Proceedings Against Legal Representatives
September 2, 2026   Case Laws Income Tax
Penalty immunity for misreported income remains unavailable despite objections to notice, hearing, and decision delay.
September 2, 2026   Case Laws Income Tax
Land-acquisition compensation remains outside income-tax withholding, enabling refund of tax deducted after prescribed compliance is completed.
September 2, 2026   Case Laws Income Tax
Retention of seized cash ends when the searched person's assessment closes, requiring release after tax adjustment.
September 2, 2026   Case Laws Income Tax
Leave-encashment exemption under the enhanced limit may be pursued through revised returns, with eligibility questions left open.
September 2, 2026   Case Laws Income Tax
Genuine charitable activities require a trust's own educational work, not merely rental income from leased school premises.
September 2, 2026   Case Laws Income Tax
Best judgment assessment requires rational, business-specific profit estimation; online share-trading addition was deleted for unsupported guesswork.

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Customs

Anti-dumping duty on imports of Sodium Formaldehyde Sulphoxylate...

India Imposes Anti-Dumping Duty on Sodium Formaldehyde Sulphoxylate Imports from China to Protect Local Industries.

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Customs August 8, 2011 Notifications
Anti-dumping duty on imports of Sodium Formaldehyde Sulphoxylate (SFS) from, China - Ntf. No. 70/2011-Customs Dated: August 5, 2011
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Acts Income Tax
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