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    October 16, 2026   Case Laws GST
    Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
    October 16, 2026   Case Laws GST
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    October 16, 2026   Case Laws GST
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October 16, 2026   Case Laws GST
Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
October 16, 2026   Case Laws GST
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are not passed on.
October 16, 2026   Case Laws GST
GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
October 16, 2026   Case Laws GST
Mandatory GST appeal pre-deposit raises conflict with IBC liquidation priorities when estate funds finance a statutory appeal.
October 16, 2026   Case Laws GST
Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.
October 16, 2026   Case Laws GST
Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
October 16, 2026   Case Laws GST
Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
October 16, 2026   Case Laws GST
Monetary-limit compliance in departmental GST appeals requires Revenue to prove a recognised exception beyond Commissioner authorisation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business recipient.
October 16, 2026   Case Laws GST
Road restoration charges are taxable services, leaving commercial recipients liable under reverse charge without exemption or refund.
October 16, 2026   Case Laws GST
Road restoration charges for commercial pipeline works attract reverse-charge GST, while portal-issued proceedings remain valid without physical DIN.
October 16, 2026   Case Laws GST
Road restoration charges for business pipeline work attract reverse-charge GST, while portal-authenticated proceedings remain procedurally valid.
October 16, 2026   Case Laws Income Tax
Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.
October 16, 2026   Case Laws Income Tax
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessment retention.
October 16, 2026   Case Laws Income Tax
Penalty proceedings must remain suspended while an assessment appeal is pending before the Appellate Tribunal.
October 16, 2026   Case Laws Income Tax
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other sources.
October 16, 2026   Case Laws Income Tax
Business-use evidence for director-linked vehicles permits partial expense disallowance, while contractual penal interest remains deductible.
October 16, 2026   Case Laws Income Tax
TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
October 16, 2026   Case Laws Income Tax
Mechanical reassessment sanction requires independent application of mind; a bare endorsement can invalidate the resulting reassessment.
October 16, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while indirect forex gains fail export deduction.

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Central Excise

Request for quashing of criminal complaint - Revenue could not...

Apex Court Rules Goods Not Subject to Central Excise; Criminal Complaint Quashed Due to Lack of Basis.

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Central Excise May 29, 2015 Case Laws HC
Request for quashing of criminal complaint - Revenue could not refute that with the basis for the criminal complaint having been actually removed, with the Apex Court having held that the goods manufactured by the firm of the petitioners are not exigible to Central Excise, the criminal complaint would no longer be maintainable. - HC
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