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    October 12, 2026   Case Laws GST
    GST demand summary discrepancies may qualify as rectifiable clerical errors despite ordinary rectification limitation periods.
    October 12, 2026   Case Laws GST
    Retrospective input tax credit relief covers specified delayed returns filed before the statutory cut-off date and requires reconsideration.
    October 12, 2026   Case Laws GST
    Natural justice requires hearing a director separately before confirming personal penalty in the company's appeal.
    October 12, 2026   Case Laws GST
    Transitional cash refunds for reverse-charge service tax remain governed by existing law under GST transition provisions.
    October 12, 2026   Case Laws GST
    Credit-note tax reporting errors do not create wrongful input tax credit where no revenue loss or duplicate reduction occurs.
    October 12, 2026   Case Laws GST
    Statutory appellate jurisdiction excludes direct challenges to original adjudication orders while the first appeal remains pending.
    October 12, 2026   Case Laws GST
    Cancelled E-Way Bill verification requires portal-based transaction matching before determining whether tax liability arises from goods movement.
    October 12, 2026   Case Laws GST
    Unaccounted stock found during survey requires assessment as supplied goods, not direct confiscation or a confiscation fine.
    October 12, 2026   Case Laws GST
    Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
    October 12, 2026   Case Laws GST
    Provisional input tax credit requires supplier tax payment; invoice-level matching governs interest, while unnotified interest grounds cannot stand.
    October 12, 2026   Case Laws GST
    Specificity of show-cause notices limits suppression penalties for retained input tax credit where wilful suppression is not particularised.
    October 12, 2026   Case Laws GST
    Section 74 demands fail where fraud findings are absent, and unnotified section 73 penalties cannot be substituted.
    October 12, 2026   Case Laws GST
    Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
    October 12, 2026   Case Laws GST
    Leasehold-rights assignment as a transfer arising from immovable property falls outside GST, defeating restoration of tax penalties.
    October 12, 2026   Case Laws GST
    Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.
    October 12, 2026   Case Laws GST
    Parallel GST proceedings for the same goods are impermissible, while delayed manual invoices cannot cure transit-documentation breaches.
    October 12, 2026   Case Laws GST
    Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
    October 12, 2026   Case Laws GST
    Statutory delay limits in GST registration appeals cannot be bypassed, but restored registrations can render departmental challenges infructuous.
    October 12, 2026   Case Laws Income Tax
    Voluntary tax-demand payments by a partnership firm were not recoverable where departmental notice of reconstitution was unproved.
    October 12, 2026   Case Laws Income Tax
    Cryptocurrency trading disclosure in business income defeats reassessment based solely on alleged non-disclosure under a separate income head.
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October 12, 2026   Case Laws GST
GST demand summary discrepancies may qualify as rectifiable clerical errors despite ordinary rectification limitation periods.
October 12, 2026   Case Laws GST
Retrospective input tax credit relief covers specified delayed returns filed before the statutory cut-off date and requires reconsideration.
October 12, 2026   Case Laws GST
Natural justice requires hearing a director separately before confirming personal penalty in the company's appeal.
October 12, 2026   Case Laws GST
Transitional cash refunds for reverse-charge service tax remain governed by existing law under GST transition provisions.
October 12, 2026   Case Laws GST
Credit-note tax reporting errors do not create wrongful input tax credit where no revenue loss or duplicate reduction occurs.
October 12, 2026   Case Laws GST
Statutory appellate jurisdiction excludes direct challenges to original adjudication orders while the first appeal remains pending.
October 12, 2026   Case Laws GST
Cancelled E-Way Bill verification requires portal-based transaction matching before determining whether tax liability arises from goods movement.
October 12, 2026   Case Laws GST
Unaccounted stock found during survey requires assessment as supplied goods, not direct confiscation or a confiscation fine.
October 12, 2026   Case Laws GST
Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplicable.
October 12, 2026   Case Laws GST
Provisional input tax credit requires supplier tax payment; invoice-level matching governs interest, while unnotified interest grounds cannot stand.
October 12, 2026   Case Laws GST
Specificity of show-cause notices limits suppression penalties for retained input tax credit where wilful suppression is not particularised.
October 12, 2026   Case Laws GST
Section 74 demands fail where fraud findings are absent, and unnotified section 73 penalties cannot be substituted.
October 12, 2026   Case Laws GST
Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
October 12, 2026   Case Laws GST
Leasehold-rights assignment as a transfer arising from immovable property falls outside GST, defeating restoration of tax penalties.
October 12, 2026   Case Laws GST
Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.
October 12, 2026   Case Laws GST
Parallel GST proceedings for the same goods are impermissible, while delayed manual invoices cannot cure transit-documentation breaches.
October 12, 2026   Case Laws GST
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a physical DIN.
October 12, 2026   Case Laws GST
Statutory delay limits in GST registration appeals cannot be bypassed, but restored registrations can render departmental challenges infructuous.
October 12, 2026   Case Laws Income Tax
Voluntary tax-demand payments by a partnership firm were not recoverable where departmental notice of reconstitution was unproved.
October 12, 2026   Case Laws Income Tax
Cryptocurrency trading disclosure in business income defeats reassessment based solely on alleged non-disclosure under a separate income head.

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GST

Directions u/s 168 of the CGST Act regarding non-transition of...

Guidelines for CENVAT Credit Transition and Utilization u/ss 168 and 140 of CGST Act to Ensure Compliance.

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GST February 24, 2018 Circulars
Directions u/s 168 of the CGST Act regarding non-transition of CENVAT credit u/s 140 of CGST Act or non-utilization thereof in certain cases.
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