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    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
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    July 24, 2026   Case Laws GST
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    July 24, 2026   Case Laws GST
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    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...
    July 24, 2026   Case Laws Income Tax
    Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
    July 24, 2026   Case Laws Income Tax
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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.
July 24, 2026   Case Laws Income Tax
Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.
July 24, 2026   Case Laws Income Tax
Revision, not appellate enhancement, is the revenue remedy for an erroneous assessment order; statutory Form 6R remains sufficient evidence.

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Central Excise

CENVAT credit on PET Pre-forms - whether PET Pre-forms are not...

CENVAT Credit Eligibility Dispute on PET Pre-forms as Inputs for PS Radiators and Cylinders Deemed Baseless.

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Central Excise November 23, 2016 Case Laws AT
CENVAT credit on PET Pre-forms - whether PET Pre-forms are not an input for their finished product-PS Radiators and Cylinders? - The allegations in the show cause notice does not have any legs to stand as it is based on wrong set of facts - AT
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Acts Income Tax
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