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    July 25, 2026   Case Laws Money Laundering
    Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
    July 25, 2026   Case Laws Money Laundering
    Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
    July 25, 2026   Case Laws Service Tax
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    July 25, 2026   Case Laws Indian Laws
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    July 24, 2026   Case Laws GST
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    July 24, 2026   Case Laws GST
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    July 24, 2026   Case Laws GST
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    July 24, 2026   Case Laws GST
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
    July 24, 2026   Case Laws GST
    Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
    July 24, 2026   Case Laws GST
    Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
    July 24, 2026   Case Laws GST
    Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
    July 24, 2026   Case Laws GST
    Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
    July 24, 2026   Case Laws GST
    Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
    July 24, 2026   Case Laws Income Tax
    Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
    July 24, 2026   Case Laws Income Tax
    Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential p...
    July 24, 2026   Case Laws Income Tax
    Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment...
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July 25, 2026   Case Laws Money Laundering
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and provident fund.
July 25, 2026   Case Laws Money Laundering
Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
July 25, 2026   Case Laws Service Tax
Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
July 25, 2026   Case Laws Indian Laws
Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.
July 25, 2026   Case Laws Indian Laws
Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.
July 25, 2026   Case Laws Indian Laws
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings.
July 24, 2026   Circulars SEBI
Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death claims.
July 24, 2026   Circulars GST
Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
July 24, 2026   Case Laws GST
GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority verification.
July 24, 2026   Case Laws GST
Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
July 24, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
July 24, 2026   Case Laws GST
Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
July 24, 2026   Case Laws GST
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functions.
July 24, 2026   Case Laws GST
Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.
July 24, 2026   Case Laws GST
Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.
July 24, 2026   Case Laws GST
Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.
July 24, 2026   Case Laws GST
Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.
July 24, 2026   Case Laws Income Tax
Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.
July 24, 2026   Case Laws Income Tax
Virtual hearing rights in faceless income-tax appeals protect natural justice; denial requires fresh appellate hearing and invalidates consequential penalties.
July 24, 2026   Case Laws Income Tax
Draft assessment order requirement protects non-resident taxpayers' Dispute Resolution Panel remedy; bypassing it invalidates a prejudicial assessment.

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Central Excise

Demand of education cess - the goods in question were...

Education Cess Demand on Pre-July 2004 Goods Ruled Unsustainable; Interest and Penalties Also Dismissed.

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Central Excise March 5, 2016 Case Laws AT
Demand of education cess - the goods in question were manufactured prior to 09.07.2004, the confirmation of demand on Education Cess along with interest and imposition of penalty on the appellant is not legally sustainable - AT
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Acts Income Tax
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