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    October 7, 2026   Case Laws GST
    Interest on wrongly availed and utilised input tax credit runs from actual utilisation until reversal under GST rules.
    October 7, 2026   Case Laws GST
    Natural justice in GST appeals requires hearings and reasoned orders; non-prosecution cannot end appeals without merits review.
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    Alternative statutory remedy governs Customs adjudication challenges after orders, making writ relief on securities and assessments unavailable.
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    Special bail treatment for women accused of money laundering permits departure from twin conditions, subject to case-specific judicial discretion.
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    Portal service of GST show cause notices requires effective intimation; absent notice invalidates adjudication and requires fresh hearing.
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    Input Tax Credit reconciliation requires examination of return records before excess-credit demands are reconsidered and bank attachments released.
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    Statutory limitation bars appellate condonation beyond the prescribed outer limit, but implemented registration restoration made departmental challeng...
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    Temporal application of customs exemptions protects pre-amendment multimodal consignments from denial of provisional release consideration.
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October 7, 2026   Case Laws GST
Interest on wrongly availed and utilised input tax credit runs from actual utilisation until reversal under GST rules.
October 7, 2026   Case Laws GST
Natural justice in GST appeals requires hearings and reasoned orders; non-prosecution cannot end appeals without merits review.
October 7, 2026   Case Laws Customs
Alternative statutory remedy governs Customs adjudication challenges after orders, making writ relief on securities and assessments unavailable.
October 7, 2026   Case Laws IBC
Irrevocable joint development rights prevented land exclusion from CIRP, requiring status quo pending appellate disposal.
October 7, 2026   Case Laws Money Laundering
Special bail treatment for women accused of money laundering permits departure from twin conditions, subject to case-specific judicial discretion.
October 7, 2026   Case Laws GST
Portal service of GST show cause notices requires effective intimation; absent notice invalidates adjudication and requires fresh hearing.
October 7, 2026   Case Laws GST
Input Tax Credit reconciliation requires examination of return records before excess-credit demands are reconsidered and bank attachments released.
October 7, 2026   Case Laws GST
Statutory limitation bars appellate condonation beyond the prescribed outer limit, but implemented registration restoration made departmental challenges infructuous.
October 7, 2026   Case Laws Customs
Temporal application of customs exemptions protects pre-amendment multimodal consignments from denial of provisional release consideration.
October 7, 2026   Case Laws Customs
Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory revision.
October 7, 2026   Case Laws IBC
Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority disputes.
October 7, 2026   Case Laws IBC
Section 32A immunity protects successor companies from pre-CIRP corporate offences after approved resolution plans change management or control.
October 7, 2026   Case Laws IBC
Tribunal leave for proceedings against a company in liquidation is mandatory where the suit seeks joint reliefs.
October 7, 2026   Case Laws IBC
Locus Standi of Non-Parties Limits Recall of Resolution-Plan Implementation Orders and Supports Time Exclusion for Delayed Possession
October 7, 2026   Case Laws IBC
Shareholder standing in resolution-plan appeals excludes challenges based solely on shareholding, and unsupported fraud claims cannot cure the defect.
October 7, 2026   Case Laws Service Tax
Room-service food sales excluded from service tax; liquor-brand promotion remained taxable only within the normal limitation period.
October 7, 2026   Case Laws Indian Laws
Parallel Criminal Acquittal Does Not Defeat Independently Acknowledged Cheque Liability or Statutory Presumptions in Dishonour Proceedings
October 7, 2026   Case Laws GST
Statutory GST Appeal Channels Challenges to Consolidated Notices into Appellate Review Rather Than Writ Adjudication
October 7, 2026   Case Laws GST
Anticipatory bail after CGST summons remains maintainable, but requires circumstances justifying pre-arrest protection during investigation.
October 7, 2026   Case Laws GST
Show-cause notice service is mandatory before ex parte GST demand; non-service requires fresh adjudication after a hearing.

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Penalty u/s 271C - non deduction of tds - the belief, being a...

Penalty for Non-Deduction of TDS on Lease Rent Payments Overturned Due to Reasonable Cause u/ss 271C & 273B.

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Income Tax June 22, 2018 Case Laws AT
Penalty u/s 271C - non deduction of tds - the belief, being a reasonable cause, for non deduction of tax at source in respect of lease rent payment, magnetizes the provisions of section 273B. Considering the provisions of section 271C read with section 273B, we hold that the penalty imposed u/s 271C is not sustainable
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