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    April 17, 2026   Case Laws GST
    Writ jurisdiction in tax disputes is barred when natural justice is satisfied and a statutory appeal is available.
    April 17, 2026   Case Laws GST
    Proper officer jurisdiction upheld for penalty on fraudulent ITC, with procedural defects treated as curable under the CGST Act.
    April 17, 2026   Case Laws Customs
    Preventive detention under COFEPOSA upheld as legal representation, document supply, and subjective satisfaction challenges failed.
    April 17, 2026   Case Laws Customs
    MEIS incentive disputes must be addressed by DGFT; customs cannot reopen valid scrips or impose Section 114AA penalty without intent.
    April 17, 2026   Case Laws Customs
    Interest on refund of duty paid under protest upheld where customs duty was collected without authority of law.
    April 17, 2026   Case Laws Indian Laws
    SICA repeal and abatement of rehabilitation proceedings barred further control over company assets; illegal share allotments and sales were struck dow...
    April 17, 2026   Case Laws GST
    Section 79 recovery notice upheld where the proper officer acted and no separate prior notice was required after final assessment.
    April 17, 2026   Case Laws GST
    Natural justice bars GST recovery from a relative without prior liability determination and hearing, HC quashes bank attachment.
    April 17, 2026   Case Laws GST
    Binding advance rulings defeated GST exemption claim for frozen meat supply, securing reimbursement of tax paid.
    April 17, 2026   Case Laws GST
    Additional evidence in appeal must be examined under Rule 112 before rejection of the appeal.
    April 17, 2026   Case Laws GST
    Natural justice in GST adjudication: ex parte order on factual discrepancies set aside, with fresh hearing directed.
    April 17, 2026   Case Laws GST
    Statutory right of appeal protected against coercive recovery pending expiry of the appeal period and pre-deposit requirements.
    April 17, 2026   Case Laws GST
    Composite assessment orders for multiple financial years are unsustainable; separate proceedings must be initiated for each assessment year.
    April 17, 2026   Case Laws GST
    Unsigned assessment order invalid; defective service defeats delay objection and fresh reassessment may follow after due notice.
    April 17, 2026   Case Laws GST
    GST input tax credit distribution through tax invoices was permitted for reverse charge common services during the disputed period.
    April 17, 2026   Case Laws Income Tax
    Incriminating material and rural agricultural land sale: section 153C could not be used, and capital gains treatment failed.
    April 17, 2026   Case Laws Income Tax
    Section 153C satisfaction note must be recorded immediately after assessment completion; delayed notice was quashed as time-barred.
    April 17, 2026   Case Laws Income Tax
    Reasonable cause for non-filing of return by executors defeats penalty where probate was delayed after the assessee's death.
    April 17, 2026   Case Laws Income Tax
    Rejection of books without identifying defects is unsustainable; profit estimation based only on missing invoices was deleted.
    April 17, 2026   Case Laws Income Tax
    Jurisdiction under Section 127: absence of transfer order meant the assessment was quashed for lack of authority.
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April 17, 2026   Case Laws GST
Writ jurisdiction in tax disputes is barred when natural justice is satisfied and a statutory appeal is available.
April 17, 2026   Case Laws GST
Proper officer jurisdiction upheld for penalty on fraudulent ITC, with procedural defects treated as curable under the CGST Act.
April 17, 2026   Case Laws Customs
Preventive detention under COFEPOSA upheld as legal representation, document supply, and subjective satisfaction challenges failed.
April 17, 2026   Case Laws Customs
MEIS incentive disputes must be addressed by DGFT; customs cannot reopen valid scrips or impose Section 114AA penalty without intent.
April 17, 2026   Case Laws Customs
Interest on refund of duty paid under protest upheld where customs duty was collected without authority of law.
April 17, 2026   Case Laws Indian Laws
SICA repeal and abatement of rehabilitation proceedings barred further control over company assets; illegal share allotments and sales were struck down.
April 17, 2026   Case Laws GST
Section 79 recovery notice upheld where the proper officer acted and no separate prior notice was required after final assessment.
April 17, 2026   Case Laws GST
Natural justice bars GST recovery from a relative without prior liability determination and hearing, HC quashes bank attachment.
April 17, 2026   Case Laws GST
Binding advance rulings defeated GST exemption claim for frozen meat supply, securing reimbursement of tax paid.
April 17, 2026   Case Laws GST
Additional evidence in appeal must be examined under Rule 112 before rejection of the appeal.
April 17, 2026   Case Laws GST
Natural justice in GST adjudication: ex parte order on factual discrepancies set aside, with fresh hearing directed.
April 17, 2026   Case Laws GST
Statutory right of appeal protected against coercive recovery pending expiry of the appeal period and pre-deposit requirements.
April 17, 2026   Case Laws GST
Composite assessment orders for multiple financial years are unsustainable; separate proceedings must be initiated for each assessment year.
April 17, 2026   Case Laws GST
Unsigned assessment order invalid; defective service defeats delay objection and fresh reassessment may follow after due notice.
April 17, 2026   Case Laws GST
GST input tax credit distribution through tax invoices was permitted for reverse charge common services during the disputed period.
April 17, 2026   Case Laws Income Tax
Incriminating material and rural agricultural land sale: section 153C could not be used, and capital gains treatment failed.
April 17, 2026   Case Laws Income Tax
Section 153C satisfaction note must be recorded immediately after assessment completion; delayed notice was quashed as time-barred.
April 17, 2026   Case Laws Income Tax
Reasonable cause for non-filing of return by executors defeats penalty where probate was delayed after the assessee's death.
April 17, 2026   Case Laws Income Tax
Rejection of books without identifying defects is unsustainable; profit estimation based only on missing invoices was deleted.
April 17, 2026   Case Laws Income Tax
Jurisdiction under Section 127: absence of transfer order meant the assessment was quashed for lack of authority.

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Income Tax

Levy of penalty u/s 271(1)(c) - large income admitted in the...

Penalty Imposed for Undisclosed Income u/s 271(1)(c) After Search; Full Disclosure Crucial to Avoid Penalties.

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Income Tax August 11, 2018 Case Laws AT
Levy of penalty u/s 271(1)(c) - large income admitted in the returns filed u/s. 153A - Had it been there is no search, the assessee would not have disclosed the income in respect of the undisclosed income. Hence, such amounts squarely come within the purview of penalty u/s. 271(1)(c) of the Act.
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Acts Income Tax
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