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September 26, 2026   Case Laws Money Laundering
Review of regular bail grants requires perversity or illegality, leaving bail in telephone-interception proceedings undisturbed.
September 26, 2026   Case Laws Service Tax
Pre-deposit refund cannot be appropriated toward penalties already set aside, and delayed refunds attract statutory interest under prior law.
September 26, 2026   Case Laws Service Tax
Larger Bench references require a genuine doubt and a live appeal, preventing advisory rehearing of settled refund issues.
September 26, 2026   Case Laws Indian Laws
Composite appeals from consolidated suits remain maintainable despite separate decrees when procedural defects in appeal memoranda are curable.
September 25, 2026   Notes Benami Property
Beneficial ownership depends on actual funding, holding and benefit, while formal invoices alone may not validate routed bank credits.
September 25, 2026   Notes Indian Laws
Betting on skill-based games remains within State legislative power when money is staked on uncertain outcomes.
September 25, 2026   Notes GST
Wrong-head GST payments require appropriation rather than duplicate payment and refund when aggregate liability was timely discharged.
September 25, 2026   Notes GST
GST appeal limitation: statutory condonation remains capped, while exceptional writ review may restore an unheard appeal.
September 25, 2026   Case Laws GST
Expansion of show cause notice at appellate stage requires a chance to respond before refund rejection is reconsidered.
September 25, 2026   Case Laws GST
Opportunity of hearing in GST first appeals requires restoration where dismissal for default followed inadequate hearing intimation.
September 25, 2026   Case Laws GST
Net ITC treatment protects zero-rated supply refunds from unrelated earlier-period compensation cess reversals under the statutory formula.
September 25, 2026   Case Laws GST
Net ITC under the statutory refund formula excludes prior-period reversals, preserving refund of unutilised cess credit.
September 25, 2026   Case Laws GST
Net ITC computation excludes reversals of earlier-period credit unrelated to the refund period under the statutory formula.
September 25, 2026   Case Laws GST
Statutory appellate-admission discretion permits refusal where the penalty falls within the prescribed monetary threshold for discretionary admission.
September 25, 2026   Case Laws GST
Procedural defect non-compliance can lead to appeal rejection after repeated opportunities to cure filing defects remain unused.
September 25, 2026   Case Laws GST
Agricultural warehousing exemption does not cover separately rented godowns; rent remains taxable, with reverse charge for unregistered lessors.
September 25, 2026   Case Laws GST
GST taxability of domestic aircraft supplies confirms taxable ex-works transfers require registration in the supplying State.
September 25, 2026   Case Laws GST
Advance-ruling admission bar requires threshold rejection where the same supply-characterisation question is already pending or decided.
September 25, 2026   Case Laws GST
Mineral extraction rights granted by government make royalty licensing-service consideration, with permit holders bearing reverse-charge GST.
September 25, 2026   Case Laws GST
Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling scope.

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Classification of goods - Bridges/Aerobridges - required to be...

Supreme Court Confirms Customs Benefits for Bridges and Aerobridges Under Notifications 36/96-CUS and 11/97-CUS for Airport Upgrades.

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Customs November 9, 2015 Case Laws SC
Classification of goods - Bridges/Aerobridges - required to be used for the modernization of airport facilities - benefit of Notification No. 36/96-CUS dated 23.07.1996 and Notification No.11/97-CUS dated 01.03.1997 allowed - SC
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