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September 7, 2026   Case Laws GST
Expiry of a CGST prohibition order requires release of detained goods without affecting the underlying departmental investigation.
September 7, 2026   Case Laws GST
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate remedy.
September 7, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed packaging inputs for packaged tea, while rate-reduction guidance does not bar claims.
September 7, 2026   Case Laws GST
Inverted duty refunds include packaging inputs where administrative circulars cannot restrict statutory input tax credit entitlement.
September 7, 2026   Case Laws GST
Input tax credit mismatch requires transaction-level verification; demands must remain within show-cause notice and applicable verification periods.
September 7, 2026   Case Laws Income Tax
Valuation reference used to extend assessment limitation was invalid where no genuine asset valuation inquiry was required.
September 7, 2026   Case Laws GST
Fraudulent GST registrations using misused PAN and Aadhaar credentials require stronger identity-verification safeguards and preventive measures.
September 7, 2026   Case Laws Income Tax
Revised-return scrutiny requires a fresh statutory notice, while exempt-income and research deductions receive defined limits.
September 7, 2026   Case Laws Income Tax
ITAT territorial jurisdiction follows the Assessing Officer's location, requiring appeals and cross-objections only before the appropriate Bench.
September 7, 2026   Case Laws Income Tax
Assessment Transfer Without Statutory Authority Nullifies Transferee Assessment and Consequential Penalty for Inaccurate Income Particulars
September 7, 2026   Case Laws Income Tax
Corpus Donations and Charitable Accumulation: Cricket infrastructure grants and procedural fairness protect charitable income exemptions
September 7, 2026   Case Laws Income Tax
Misreporting penalties require proven statutory circumstances; omitted interest income attracts under-reporting treatment absent evidence of deliberate misreporting.
September 7, 2026   Case Laws Income Tax
Bona fide disclosed legal claims on slump-sale negative net worth do not constitute inaccurate particulars for penalty purposes.
September 7, 2026   Case Laws Income Tax
Business Dependence Establishes Associated Enterprise Status; Domestic Tested Party and Fresh Regulatory Affairs Benchmarking Required
September 7, 2026   Case Laws Income Tax
Trade discounts received by milk resale agents are explained income, preventing estimated additions as unexplained money.
September 7, 2026   Case Laws Income Tax
Foreign withholding tax remains non-deductible where eligible for double-taxation relief, even if no Indian credit is usable.
September 7, 2026   Case Laws Income Tax
Year-end expense provisions require independent TDS compliance despite tax disallowance, subject to vendor-level verification of withholding liability.
September 7, 2026   Case Laws Customs
Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
September 7, 2026   Case Laws Customs
Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
September 7, 2026   Case Laws Customs
Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.

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Customs

Levy of Penalty - Valuation - It is only inadvertent mistake...

Penalty Waived for Appellant's Mistake in Valuation of Tug Voyage Costs from China to Singapore.

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Customs November 4, 2016 Case Laws AT
Levy of Penalty - Valuation - It is only inadvertent mistake occurred on the part of the appellant in not including cost of transportation, insurance and other expenses for the voyage of the Tug from China to Singapore - penalty waived - AT
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Acts Income Tax
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