Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    July 1, 2026   Case Laws GST
    Writ jurisdiction yields to a functional GST appeal remedy, with pre-deposit and filing timeline still required.
    July 1, 2026   Case Laws GST
    Retrospective Section 16(5) restores input tax credit for belated GSTR-3B returns filed by the cut-off date
    July 1, 2026   Case Laws GST
    Effective service of show cause notice and personal hearing are essential; natural justice can override alternate remedy.
    July 1, 2026   Case Laws GST
    GST proceedings against a deceased proprietor are void; notice, adjudication and recovery were quashed, with liberty preserved.
    July 1, 2026   Case Laws GST
    GST reimbursement in works contracts remains contractual, but statutory return, interest and limitation rules cannot be overridden.
    July 1, 2026   Case Laws GST
    Zero-rated export services refund: LUT omission is not an incurable defect, and denial was remitted.
    July 1, 2026   Case Laws GST
    GST short-payment with GSTR-1 disclosure: remand for Section 73 reconsideration under the amnesty scheme despite mismatch.
    July 1, 2026   Case Laws GST
    Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.
    July 1, 2026   Case Laws GST
    GST extended limitation and legal representative liability sustained, while ex parte assessment orders were remanded for fresh consideration.
    July 1, 2026   Case Laws GST
    Wrongful input tax credit availment and reverse charge default justified Section 74 invocation under GST
    July 1, 2026   Case Laws GST
    Writ jurisdiction to condone appellate delay beyond statutory GST limits preserves the right to have cancellation appeals heard.
    July 1, 2026   Case Laws GST
    Liquidated damages recovered for transport defaults are compensatory and not taxable as supply of services under GST.
    July 1, 2026   Case Laws Income Tax
    Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.
    July 1, 2026   Case Laws Income Tax
    Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
    July 1, 2026   Case Laws Income Tax
    Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
    July 1, 2026   Case Laws Income Tax
    Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
    July 1, 2026   Case Laws Income Tax
    Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
    July 1, 2026   Case Laws Income Tax
    Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
    July 1, 2026   Case Laws Income Tax
    GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
July 1, 2026   Case Laws GST
Writ jurisdiction yields to a functional GST appeal remedy, with pre-deposit and filing timeline still required.
July 1, 2026   Case Laws GST
Retrospective Section 16(5) restores input tax credit for belated GSTR-3B returns filed by the cut-off date
July 1, 2026   Case Laws GST
Effective service of show cause notice and personal hearing are essential; natural justice can override alternate remedy.
July 1, 2026   Case Laws GST
GST proceedings against a deceased proprietor are void; notice, adjudication and recovery were quashed, with liberty preserved.
July 1, 2026   Case Laws GST
GST reimbursement in works contracts remains contractual, but statutory return, interest and limitation rules cannot be overridden.
July 1, 2026   Case Laws GST
Zero-rated export services refund: LUT omission is not an incurable defect, and denial was remitted.
July 1, 2026   Case Laws GST
GST short-payment with GSTR-1 disclosure: remand for Section 73 reconsideration under the amnesty scheme despite mismatch.
July 1, 2026   Case Laws GST
Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.
July 1, 2026   Case Laws GST
GST extended limitation and legal representative liability sustained, while ex parte assessment orders were remanded for fresh consideration.
July 1, 2026   Case Laws GST
Wrongful input tax credit availment and reverse charge default justified Section 74 invocation under GST
July 1, 2026   Case Laws GST
Writ jurisdiction to condone appellate delay beyond statutory GST limits preserves the right to have cancellation appeals heard.
July 1, 2026   Case Laws GST
Liquidated damages recovered for transport defaults are compensatory and not taxable as supply of services under GST.
July 1, 2026   Case Laws Income Tax
Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.
July 1, 2026   Case Laws Income Tax
Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
July 1, 2026   Case Laws Income Tax
Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
July 1, 2026   Case Laws Income Tax
Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
July 1, 2026   Case Laws Income Tax
Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
July 1, 2026   Case Laws Income Tax
Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
July 1, 2026   Case Laws Income Tax
Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
July 1, 2026   Case Laws Income Tax
GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Indian Laws › 2011 › November, 2011 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Indian Laws

CAG REPORT : AN EYE-OPENING FOR GST - Article

CAG Report Highlights Major Deficiencies in India's GST System, Urges Reforms for Better Compliance and Enhanced Tax Collection

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Indian Laws November 7, 2011 Articles
CAG REPORT : AN EYE-OPENING FOR GST - Article
View Source View

Topics

Acts Income Tax
Next ➔