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    July 17, 2026   Case LawsIBC
    Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
    July 17, 2026   Case LawsMoney Laundering
    Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
    July 17, 2026   Case LawsMoney Laundering
    Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
    July 17, 2026   Case LawsService Tax
    Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
    July 17, 2026   Case LawsService Tax
    Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
    July 17, 2026   Case LawsVAT / Sales Tax
    Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.
    July 17, 2026   Case LawsIndian Laws
    Statutory demand notice must exclude stale or prematurely presented cheques and require valid service for cheque dishonour prosecution.
    July 16, 2026   Case LawsGST
    Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.
    July 16, 2026   Case LawsGST
    GST adjudication order issuance within limitation remains valid despite later portal upload, which concerns service and enforceability.
    July 16, 2026   Case LawsGST
    Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.
    July 16, 2026   Case LawsGST
    Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.
    July 16, 2026   Case LawsGST
    Duplicative GST adjudication for the same issues and assessment period invalidates subsequent State GST assessment and rectification orders.
    July 16, 2026   Case LawsGST
    Statutory GST liability overrides works-contract reimbursement disputes, limiting contractual claims and barring non-statutory return or waiver relief...
    July 16, 2026   Case LawsGST
    E-way bill compliance applies to machinery returned for testing under delivery challans, despite no taxable supply arising.
    July 16, 2026   Case LawsGST
    Excess input tax credit beyond reflected supplier data attracts extended-period assessment, interest and penalty; turnover mismatch requires documenta...
    July 16, 2026   Case LawsGST
    Arrest authorisation under GST law is required before anticipatory bail can be considered, with limited interim protection available.
    July 16, 2026   Case LawsGST
    Condonation beyond the statutory appeal-delay cap under GST awaits consideration after analogous appeals are placed before the Tribunal.
    July 16, 2026   Case LawsIncome Tax
    Effective hearing in faceless reassessment requires notices to reach the assessee, prompting remand for fresh assessment proceedings.
    July 16, 2026   Case LawsIncome Tax
    Wilful tax-payment evasion requires evidence beyond delayed payment; financial constraints and later payment negate prosecution.
    July 16, 2026   Case LawsIncome Tax
    Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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    July 17, 2026   Case Laws IBC
    Strict IBC appeal limitation requires a timely delay-condonation application; later filing cannot cure expiry of the maximum period.
    July 17, 2026   Case Laws Money Laundering
    Knowing assistance with proceeds of crime supports money-laundering charges where specific fund transfers show active prima facie involvement.
    July 17, 2026   Case Laws Money Laundering
    Money-laundering discharge requires assessment of prima facie PMLA ingredients, not re-evaluation of pending predicate offences.
    July 17, 2026   Case Laws Service Tax
    Reverse-charge service tax on mining royalty excludes threshold relief and may trigger extended limitation and penalties for suppression.
    July 17, 2026   Case Laws Service Tax
    Railway cleaning and onboard housekeeping qualified as exempt municipal sanitation services, while known facts prevented extended limitation.
    July 17, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.
    July 17, 2026   Case Laws Indian Laws
    Statutory demand notice must exclude stale or prematurely presented cheques and require valid service for cheque dishonour prosecution.
    July 16, 2026   Case Laws GST
    Consequential GST refund rejection requires statutory appeal where fresh lawful grounds remain open after appellate remand.
    July 16, 2026   Case Laws GST
    GST adjudication order issuance within limitation remains valid despite later portal upload, which concerns service and enforceability.
    July 16, 2026   Case Laws GST
    Alternative statutory appeal remedy bars writ challenge to ineligible input tax credit demand based on alleged fake invoices.
    July 16, 2026   Case Laws GST
    Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.
    July 16, 2026   Case Laws GST
    Duplicative GST adjudication for the same issues and assessment period invalidates subsequent State GST assessment and rectification orders.
    July 16, 2026   Case Laws GST
    Statutory GST liability overrides works-contract reimbursement disputes, limiting contractual claims and barring non-statutory return or waiver relief.
    July 16, 2026   Case Laws GST
    E-way bill compliance applies to machinery returned for testing under delivery challans, despite no taxable supply arising.
    July 16, 2026   Case Laws GST
    Excess input tax credit beyond reflected supplier data attracts extended-period assessment, interest and penalty; turnover mismatch requires documentary support.
    July 16, 2026   Case Laws GST
    Arrest authorisation under GST law is required before anticipatory bail can be considered, with limited interim protection available.
    July 16, 2026   Case Laws GST
    Condonation beyond the statutory appeal-delay cap under GST awaits consideration after analogous appeals are placed before the Tribunal.
    July 16, 2026   Case Laws Income Tax
    Effective hearing in faceless reassessment requires notices to reach the assessee, prompting remand for fresh assessment proceedings.
    July 16, 2026   Case Laws Income Tax
    Wilful tax-payment evasion requires evidence beyond delayed payment; financial constraints and later payment negate prosecution.
    July 16, 2026   Case Laws Income Tax
    Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limits.

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      Home› Highlights › Customs › 2019 › January, 2019 › This
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      Customs

      Classification of imported goods - hook and eye fastening strip...

      Nylon Hook and Eye Fastening Strips Classified Under Heading 8308 10 10, Not as Brassieres.

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      CustomsJanuary 19, 2019Case LawsAT
      Classification of imported goods - hook and eye fastening strip Nylon 60 - goods containing essential character of brassieres or not - the goods are to be classified under heading 8308 10 10
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      ActsIncome Tax
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