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    August 27, 2026   Case Laws GST
    GST valuation notices must disclose the applicable rule; confirmation on a different rule violates natural justice.
    August 27, 2026   Case Laws GST
    GST registration cancellation requires independent satisfaction and tangible evidence; nil GSTR-3B turnover alone cannot establish business discontinu...
    August 27, 2026   Case Laws GST
    Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
    August 27, 2026   Case Laws GST
    Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
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    August 27, 2026   Case Laws GST
    GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
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    August 27, 2026   Case Laws Income Tax
    Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce d...
    August 27, 2026   Case Laws Income Tax
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    August 27, 2026   Case Laws Income Tax
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    August 27, 2026   Case Laws Income Tax
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    August 27, 2026   Case Laws Income Tax
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    August 27, 2026   Case Laws Income Tax
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August 27, 2026   Case Laws GST
GST valuation notices must disclose the applicable rule; confirmation on a different rule violates natural justice.
August 27, 2026   Case Laws GST
GST registration cancellation requires independent satisfaction and tangible evidence; nil GSTR-3B turnover alone cannot establish business discontinuance.
August 27, 2026   Case Laws GST
Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
August 27, 2026   Case Laws GST
Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
August 27, 2026   Case Laws GST
Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
August 27, 2026   Case Laws GST
Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
August 27, 2026   Case Laws GST
Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
August 27, 2026   Case Laws GST
GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
August 27, 2026   Case Laws GST
Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
August 27, 2026   Case Laws GST
GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
August 27, 2026   Case Laws GST
Reusable gunny bag classification determines GST treatment based on continued packing utility and sale value.
August 27, 2026   Case Laws GST
Tariff classification of medicated toilet soap places it under the residual GST entry rather than the concessional toilet-soap entry.
August 27, 2026   Case Laws Income Tax
Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce deductions.
August 27, 2026   Case Laws Income Tax
TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
August 27, 2026   Case Laws Income Tax
Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
August 27, 2026   Case Laws Income Tax
Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
August 27, 2026   Case Laws Income Tax
Charitable payment infrastructure retained tax exemption where uniform transaction fees did not make public-benefit activities commercial
August 27, 2026   Case Laws Income Tax
Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are established.
August 27, 2026   Case Laws Income Tax
Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
August 27, 2026   Case Laws Income Tax
Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.

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Central Excise

Duty on die research and development charges recovered...

Demand for Duty on Die Development Charges Deemed Unsustainable Due to Separate Recovery via Debit Note.

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Central Excise November 11, 2015 Case Laws AT
Duty on die research and development charges recovered separately by the appellant by way of debit note - on the cost of amortization, the duty has not been demanded on the final product cleared by the appellant, therefore, the demand of duty on die development charges is not sustainable - AT
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Acts Income Tax
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