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    August 22, 2026   Case LawsGST
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
    August 22, 2026   Case LawsGST
    AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
    August 22, 2026   Case LawsGST
    Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
    August 22, 2026   Case LawsGST
    Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
    August 22, 2026   Case LawsGST
    GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
    August 22, 2026   Case LawsGST
    Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
    August 22, 2026   Case LawsGST
    Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
    August 22, 2026   Case LawsGST
    Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
    August 22, 2026   Case LawsGST
    GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
    August 22, 2026   Case LawsGST
    GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
    August 22, 2026   Case LawsGST
    Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
    August 22, 2026   Case LawsGST
    Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.
    August 22, 2026   Case LawsGST
    IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
    August 22, 2026   Case LawsGST
    Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
    August 22, 2026   Case LawsGST
    Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
    August 22, 2026   Case LawsGST
    Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.
    August 22, 2026   Case LawsGST
    Psyllium seed classification under Heading 1211 makes dried, godown-stored supplies taxable and excludes fresh-seed GST exemption.
    August 22, 2026   Case LawsIncome Tax
    Specificity of penalty charge is mandatory: notices retaining both section 271(1)(c) limbs cannot sustain penalty proceedings.
    August 22, 2026   Case LawsIncome Tax
    Pre-reassessment procedural safeguards permit prima facie review without oral hearing, but require meaningful hearing during reassessment proceedings.
    August 22, 2026   Case LawsIncome Tax
    Subletting charges required under a lease reduce rental income before the standard house-property deduction is applied.
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    August 22, 2026   Case Laws GST
    GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
    August 22, 2026   Case Laws GST
    AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
    August 22, 2026   Case Laws GST
    Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
    August 22, 2026   Case Laws GST
    Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
    August 22, 2026   Case Laws GST
    GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
    August 22, 2026   Case Laws GST
    Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
    August 22, 2026   Case Laws GST
    Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
    August 22, 2026   Case Laws GST
    Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
    August 22, 2026   Case Laws GST
    GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.
    August 22, 2026   Case Laws GST
    GST portal upload without valid communication does not trigger appeal limitation; delayed statutory appeal restored for merits review.
    August 22, 2026   Case Laws GST
    Collateral challenge to GST adjudication order failed, but bona fide pursuit of writ remedy preserved statutory appellate recourse.
    August 22, 2026   Case Laws GST
    Portal-only GST notice after registration cancellation is ineffective, requiring fresh adjudication and personal hearing when requested.
    August 22, 2026   Case Laws GST
    IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
    August 22, 2026   Case Laws GST
    Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
    August 22, 2026   Case Laws GST
    Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
    August 22, 2026   Case Laws GST
    Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.
    August 22, 2026   Case Laws GST
    Psyllium seed classification under Heading 1211 makes dried, godown-stored supplies taxable and excludes fresh-seed GST exemption.
    August 22, 2026   Case Laws Income Tax
    Specificity of penalty charge is mandatory: notices retaining both section 271(1)(c) limbs cannot sustain penalty proceedings.
    August 22, 2026   Case Laws Income Tax
    Pre-reassessment procedural safeguards permit prima facie review without oral hearing, but require meaningful hearing during reassessment proceedings.
    August 22, 2026   Case Laws Income Tax
    Subletting charges required under a lease reduce rental income before the standard house-property deduction is applied.

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      Income Tax

      Penalty u/s 271(1)(c) - no penalty u/s 271(1)(c) of the Act can...

      No penalty under IT Act section 271(1)(c) if income u/s 115JB exceeds assessed income.

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      Income TaxApril 5, 2014Case LawsAT
      Penalty u/s 271(1)(c) - no penalty u/s 271(1)(c) of the Act can be levied when the income u/s 115JB of the Act is higher than the assessed income - AT
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