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    July 9, 2026   Case LawsIBC
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    July 8, 2026   Case LawsGST
    Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.
    July 8, 2026   Case LawsIncome Tax
    Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.
    July 8, 2026   Case LawsIncome Tax
    Unabated search assessments require incriminating material; foreign account additions also fail without proof of ownership by the Revenue.
    July 8, 2026   Case LawsIncome Tax
    Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
    July 8, 2026   Case LawsIncome Tax
    Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
    July 8, 2026   Case LawsIncome Tax
    MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
    July 8, 2026   Case LawsIncome Tax
    Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
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    July 9, 2026   Case Laws IBC
    Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation
    July 9, 2026   Case Laws IBC
    CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.
    July 9, 2026   Case Laws IBC
    Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.
    July 9, 2026   Case Laws Service Tax
    Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.
    July 9, 2026   Case Laws Indian Laws
    Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence prove execution
    July 8, 2026   Circulars SEBI
    IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap
    July 8, 2026   Circulars Customs
    SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
    July 8, 2026   Circulars Customs
    SCMTR transitional period extended until June 2026, with electronic filing of complete and correct cargo declarations continuing.
    July 8, 2026   Circulars Income Tax
    Safe harbour for rough diamonds in SNZs clarified: strict raw-diamond criteria, no deductions, and TDS applies.
    July 8, 2026   Circulars Customs
    Anti-dumping duty and provisional guarantee apply to Glufosinate imports from China PR pending absorption review.
    July 8, 2026   Case Laws GST
    Writ jurisdiction deferred to statutory appeal, with delay condonation and interim protection against recovery
    July 8, 2026   Case Laws GST
    Contractual reimbursement of incremental GST cannot override statutory GST returns, interest, penalty or limitation rules
    July 8, 2026   Case Laws GST
    Input tax credit denial set aside where genuineness of supply required further examination and hearing was inadequate.
    July 8, 2026   Case Laws GST
    Additional ITC anti-profiteering analysis upheld on project-wise methodology, recipient-specific restitution, interest, and no retrospective penalty.
    July 8, 2026   Case Laws Income Tax
    Reason to believe for reassessment fails where reopening rests on sister-concern material and presumed on-money sales.
    July 8, 2026   Case Laws Income Tax
    Unabated search assessments require incriminating material; foreign account additions also fail without proof of ownership by the Revenue.
    July 8, 2026   Case Laws Income Tax
    Revision in limited scrutiny requires an assessment order to be both erroneous and prejudicial to Revenue.
    July 8, 2026   Case Laws Income Tax
    Concurrent findings of fact in search assessment additions can bar a substantial question of law under Section 260A.
    July 8, 2026   Case Laws Income Tax
    MAT book profit cannot be reduced for revaluation depreciation merely because the auditor noted selective revaluation.
    July 8, 2026   Case Laws Income Tax
    Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development entity

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      Home› Highlights › Central Excise › 2015 › August, 2015 › This
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      Central Excise

      Validity of SCN - no specific findings have been recorded...

      Show Cause Notice Invalidated: Lack of Evidence for Fraudulent Intent Bars Use of Extended Limitation u/s 11A.

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      Central ExciseAugust 5, 2015Case LawsAT
      Validity of SCN - no specific findings have been recorded regarding the involvement of the appellant in any fraudulent activities concerning fraud, collusion, miss-appropriation etc. with intent to evade payment of duty - SCN could not be issued u/s 11A invoking expended period of limitation - demand set aside - AT
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