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    October 7, 2026   Case Laws IBC
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    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.
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    Temporal application of customs exemptions protects pre-amendment multimodal consignments from denial of provisional release consideration.
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    Room-service food sales excluded from service tax; liquor-brand promotion remained taxable only within the normal limitation period.
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    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.
    October 7, 2026   Case Laws GST
    Natural justice in ex parte GST adjudication secured fresh consideration where pregnancy prevented participation and appellate limitation had expired.
    October 7, 2026   Case Laws GST
    GST on compulsory acquisition of immovable property cannot be deducted because expropriation is not a taxable supply.
    October 7, 2026   Case Laws GST
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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.
October 7, 2026   Case Laws GST
Natural justice in ex parte GST adjudication secured fresh consideration where pregnancy prevented participation and appellate limitation had expired.
October 7, 2026   Case Laws GST
GST on compulsory acquisition of immovable property cannot be deducted because expropriation is not a taxable supply.
October 7, 2026   Case Laws GST
Statutory delay-condonation limits restrict GST appellate jurisdiction, while restored registrations render departmental challenges infructuous after implementation.

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Levy of GST - Marg Sudharan Shulk - charged and collected by...

GST Imposed on Marg Sudharan Shulk for Forest Road Maintenance Used by Private and Commercial Mining Vehicles.

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GST September 27, 2018 Case Laws AAAR
Levy of GST - Marg Sudharan Shulk - charged and collected by applicant for the maintenance of forest road, from non government, private and commercial vehicles engaged in mining work in lieu of use of forest road - Levy of GST confirmed.
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