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    September 5, 2026   Case Laws GST
    Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
    September 5, 2026   Case Laws GST
    Blocked input tax credit cannot satisfy GST appeal pre-deposit while credit restrictions continue, preserving appellate access after corrections.
    September 5, 2026   Case Laws GST
    Statutory appellate remedy before a functional GST Tribunal displaces writ proceedings while preserving limitation protection for prior litigation.
    September 5, 2026   Case Laws GST
    Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claims
    September 5, 2026   Case Laws GST
    Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues.
    September 5, 2026   Case Laws GST
    Electronic credit ledger blocking remains permissible for determined GST recovery despite an interim stay on debiting available credit.
    September 5, 2026   Case Laws GST
    Interim protection from arrest allowed GST investigation questioning to proceed while requiring appearance before the Investigating Officer.
    September 5, 2026   Case Laws GST
    GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available.
    September 5, 2026   Case Laws GST
    Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer.
    September 5, 2026   Case Laws Income Tax
    Condonation of delay in income-tax appeals permits registration where bona fide departmental processing establishes sufficient cause.
    September 5, 2026   Case Laws Income Tax
    Priority of registered security interests prevails over unproclaimed, unregistered Income Tax attachments on secured property.
    September 5, 2026   Case Laws Income Tax
    Satisfaction note timing under section 153C invalidates delayed proceedings against persons other than those searched
    September 5, 2026   Case Laws Customs
    AI-generated fake precedents vitiate penalty adjudication, requiring fresh determination by an independent officer without unreliable legal material.
    September 5, 2026   Case Laws Customs
    Discretionary writ relief for detained baggage jewellery was denied where delay, non-disclosure, and disputed facts required statutory determination.
    September 5, 2026   Case Laws Customs
    Writ jurisdiction cannot bypass customs appellate limits where natural-justice claims require factual determination through the statutory appeal proce...
    September 5, 2026   Case Laws Customs
    Section 110(2) Release Depends on Expiry of the Validly Extended Notice Period, Not Initial Period Alone
    September 5, 2026   Case Laws Companies Law
    Corporate revival permits changed business objects and land redevelopment where creditor and workmen settlements support public interest.
    September 5, 2026   Case Laws IBC
    IBC overriding effect extinguishes pre-CIRP parallel operation charges when an approved resolution plan discharges corporate debtor liabilities.
    September 5, 2026   Case Laws Money Laundering
    Adjudicating Authority composition and money-laundering findings determine validity of freezing and retention proceedings under statutory safeguards.
    September 5, 2026   Case Laws Money Laundering
    PMLA property attachment prevails over subsequent compromise decrees and may cover assets acquired before the scheduled offence.
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September 5, 2026   Case Laws GST
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing period.
September 5, 2026   Case Laws GST
Blocked input tax credit cannot satisfy GST appeal pre-deposit while credit restrictions continue, preserving appellate access after corrections.
September 5, 2026   Case Laws GST
Statutory appellate remedy before a functional GST Tribunal displaces writ proceedings while preserving limitation protection for prior litigation.
September 5, 2026   Case Laws GST
Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claims
September 5, 2026   Case Laws GST
Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues.
September 5, 2026   Case Laws GST
Electronic credit ledger blocking remains permissible for determined GST recovery despite an interim stay on debiting available credit.
September 5, 2026   Case Laws GST
Interim protection from arrest allowed GST investigation questioning to proceed while requiring appearance before the Investigating Officer.
September 5, 2026   Case Laws GST
GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available.
September 5, 2026   Case Laws GST
Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer.
September 5, 2026   Case Laws Income Tax
Condonation of delay in income-tax appeals permits registration where bona fide departmental processing establishes sufficient cause.
September 5, 2026   Case Laws Income Tax
Priority of registered security interests prevails over unproclaimed, unregistered Income Tax attachments on secured property.
September 5, 2026   Case Laws Income Tax
Satisfaction note timing under section 153C invalidates delayed proceedings against persons other than those searched
September 5, 2026   Case Laws Customs
AI-generated fake precedents vitiate penalty adjudication, requiring fresh determination by an independent officer without unreliable legal material.
September 5, 2026   Case Laws Customs
Discretionary writ relief for detained baggage jewellery was denied where delay, non-disclosure, and disputed facts required statutory determination.
September 5, 2026   Case Laws Customs
Writ jurisdiction cannot bypass customs appellate limits where natural-justice claims require factual determination through the statutory appeal process.
September 5, 2026   Case Laws Customs
Section 110(2) Release Depends on Expiry of the Validly Extended Notice Period, Not Initial Period Alone
September 5, 2026   Case Laws Companies Law
Corporate revival permits changed business objects and land redevelopment where creditor and workmen settlements support public interest.
September 5, 2026   Case Laws IBC
IBC overriding effect extinguishes pre-CIRP parallel operation charges when an approved resolution plan discharges corporate debtor liabilities.
September 5, 2026   Case Laws Money Laundering
Adjudicating Authority composition and money-laundering findings determine validity of freezing and retention proceedings under statutory safeguards.
September 5, 2026   Case Laws Money Laundering
PMLA property attachment prevails over subsequent compromise decrees and may cover assets acquired before the scheduled offence.

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Customs

Classification of imported goods - Video Server having memory -...

Video Server RAM Classified for Internet Circuit Use, Not as Storage Device.

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Customs March 8, 2018 Case Laws AT
Classification of imported goods - Video Server having memory - The RAM of any device is meant only to assist the function of the internet circuit it cannot be treated as recording /storage device. - AT
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Acts Income Tax
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