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    August 14, 2026   Case LawsIBC
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    August 14, 2026   Case LawsIBC
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    Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
    August 13, 2026   Case LawsGST
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    August 13, 2026   Case LawsGST
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    August 13, 2026   Case LawsGST
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    August 13, 2026   Case LawsIncome Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case LawsIncome Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
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    August 14, 2026   Case Laws IBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case Laws IBC
    Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
    August 14, 2026   Case Laws IBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
    August 14, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where tainted funds funded property acquisition and beneficial ownership remained with the appellants.
    August 13, 2026   Circulars SEBI
    Historical stress-testing thresholds for commodity derivatives are lowered, capping extreme price movements at a Z-score of five.
    August 13, 2026   Circulars GST - States
    GST registration and TDS compliance require government bodies to deduct tax, report payments, and obtain supplier tax clearance.
    August 13, 2026   Circulars DGFT
    NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.
    August 13, 2026   Case Laws GST
    GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.
    August 13, 2026   Case Laws GST
    GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.
    August 13, 2026   Case Laws GST
    Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.
    August 13, 2026   Case Laws GST
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
    August 13, 2026   Case Laws GST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    August 13, 2026   Case Laws GST
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
    August 13, 2026   Case Laws GST
    Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
    August 13, 2026   Case Laws GST
    Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
    August 13, 2026   Case Laws GST
    Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.
    August 13, 2026   Case Laws GST
    End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.
    August 13, 2026   Case Laws GST
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certification.
    August 13, 2026   Case Laws Income Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case Laws Income Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.

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      Income Tax

      Undisclosed investment - Addition on the basis of documents...

      High Court Rules Assessing Officer's Assumption on Land Payments in MoUs Illegal; Sale Deeds Not Executed.

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      Income TaxJune 27, 2016Case LawsHC
      Undisclosed investment - Addition on the basis of documents (MoU) seized during the course of search / survey - sale deeds for lands covered by MoUs had not been executed - it was absolutely illegal for the Assessing Officer to presume the factum of payment for those lands and that too at the rate mentioned in the MoUs. - HC
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