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    July 1, 2026   Case Laws GST
    Writ jurisdiction yields to a functional GST appeal remedy, with pre-deposit and filing timeline still required.
    July 1, 2026   Case Laws GST
    Retrospective Section 16(5) restores input tax credit for belated GSTR-3B returns filed by the cut-off date
    July 1, 2026   Case Laws GST
    Effective service of show cause notice and personal hearing are essential; natural justice can override alternate remedy.
    July 1, 2026   Case Laws GST
    GST proceedings against a deceased proprietor are void; notice, adjudication and recovery were quashed, with liberty preserved.
    July 1, 2026   Case Laws GST
    GST reimbursement in works contracts remains contractual, but statutory return, interest and limitation rules cannot be overridden.
    July 1, 2026   Case Laws GST
    Zero-rated export services refund: LUT omission is not an incurable defect, and denial was remitted.
    July 1, 2026   Case Laws GST
    GST short-payment with GSTR-1 disclosure: remand for Section 73 reconsideration under the amnesty scheme despite mismatch.
    July 1, 2026   Case Laws GST
    Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.
    July 1, 2026   Case Laws GST
    GST extended limitation and legal representative liability sustained, while ex parte assessment orders were remanded for fresh consideration.
    July 1, 2026   Case Laws GST
    Wrongful input tax credit availment and reverse charge default justified Section 74 invocation under GST
    July 1, 2026   Case Laws GST
    Writ jurisdiction to condone appellate delay beyond statutory GST limits preserves the right to have cancellation appeals heard.
    July 1, 2026   Case Laws GST
    Liquidated damages recovered for transport defaults are compensatory and not taxable as supply of services under GST.
    July 1, 2026   Case Laws Income Tax
    Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.
    July 1, 2026   Case Laws Income Tax
    Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
    July 1, 2026   Case Laws Income Tax
    Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
    July 1, 2026   Case Laws Income Tax
    Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
    July 1, 2026   Case Laws Income Tax
    Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
    July 1, 2026   Case Laws Income Tax
    Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
    July 1, 2026   Case Laws Income Tax
    GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.
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July 1, 2026   Case Laws GST
Writ jurisdiction yields to a functional GST appeal remedy, with pre-deposit and filing timeline still required.
July 1, 2026   Case Laws GST
Retrospective Section 16(5) restores input tax credit for belated GSTR-3B returns filed by the cut-off date
July 1, 2026   Case Laws GST
Effective service of show cause notice and personal hearing are essential; natural justice can override alternate remedy.
July 1, 2026   Case Laws GST
GST proceedings against a deceased proprietor are void; notice, adjudication and recovery were quashed, with liberty preserved.
July 1, 2026   Case Laws GST
GST reimbursement in works contracts remains contractual, but statutory return, interest and limitation rules cannot be overridden.
July 1, 2026   Case Laws GST
Zero-rated export services refund: LUT omission is not an incurable defect, and denial was remitted.
July 1, 2026   Case Laws GST
GST short-payment with GSTR-1 disclosure: remand for Section 73 reconsideration under the amnesty scheme despite mismatch.
July 1, 2026   Case Laws GST
Scrutiny-based tax notices for unreconciled input credit can proceed separately from earlier audit proceedings at the notice stage.
July 1, 2026   Case Laws GST
GST extended limitation and legal representative liability sustained, while ex parte assessment orders were remanded for fresh consideration.
July 1, 2026   Case Laws GST
Wrongful input tax credit availment and reverse charge default justified Section 74 invocation under GST
July 1, 2026   Case Laws GST
Writ jurisdiction to condone appellate delay beyond statutory GST limits preserves the right to have cancellation appeals heard.
July 1, 2026   Case Laws GST
Liquidated damages recovered for transport defaults are compensatory and not taxable as supply of services under GST.
July 1, 2026   Case Laws Income Tax
Form 10E-based relief for voluntary retirement compensation must be claimed by employees; employer need not refund TDS.
July 1, 2026   Case Laws Income Tax
Refund Interest on Seized Cash: delay after search cannot be excused by absence of assessment
July 1, 2026   Case Laws Income Tax
Misreporting penalty under section 270A needs a specific statutory limb and clear linkage to the additions before it can survive.
July 1, 2026   Case Laws Income Tax
Reasonable cause shields tax audit default where consistent treatment of bank interest supported bona fide belief.
July 1, 2026   Case Laws Income Tax
Deduction for interest on income-tax refunds to a co-operative society upheld as income attributable to member banking activity
July 1, 2026   Case Laws Income Tax
Borrowed satisfaction in reassessment cannot stand where reopening rests on incorrect facts and uncorroborated statements
July 1, 2026   Case Laws Income Tax
Recorded satisfaction is mandatory before penalty for cash loan acceptance; absence of it renders the penalty unsustainable.
July 1, 2026   Case Laws Income Tax
GST refund not taxable under exclusive accounting method when refund was never claimed through profit and loss account.

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Customs

Imposition of penalty - Mis-declaration of imported goods -...

Penalty for Mis-Declared Imports: Smuggling Charge Cannot Apply to Both Proprietor and Firm Simultaneously.

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Customs January 19, 2019 Case Laws AT
Imposition of penalty - Mis-declaration of imported goods - Smuggling - penalty cannot be imposed both on the proprietor as well as the firm.
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Acts Income Tax
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