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    May 29, 2026   Case LawsGST
    GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
    May 29, 2026   Case LawsGST
    Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
    May 29, 2026   Case LawsGST
    Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
    May 29, 2026   Case LawsGST
    Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
    May 29, 2026   Case LawsGST
    Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
    May 29, 2026   Case LawsGST
    Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
    May 29, 2026   Case LawsGST
    Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
    May 29, 2026   Case LawsGST
    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
    May 29, 2026   Case LawsGST
    Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
    May 29, 2026   Case LawsGST
    Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
    May 29, 2026   Case LawsIncome Tax
    Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
    May 29, 2026   Case LawsIncome Tax
    Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
    May 29, 2026   Case LawsIncome Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
    May 29, 2026   Case LawsIncome Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case LawsIncome Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case LawsIncome Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
    May 29, 2026   Case LawsIncome Tax
    Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
    May 29, 2026   Case LawsIncome Tax
    Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
    May 29, 2026   Case LawsIncome Tax
    Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
    May 29, 2026   Case LawsCustoms
    Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
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    May 29, 2026   Case Laws GST
    GST registration cancellation requires a speaking order and precise notice of default to satisfy natural justice.
    May 29, 2026   Case Laws GST
    Mandatory statutory notice for best judgment assessment; absence of proof of service rendered the assessment orders invalid.
    May 29, 2026   Case Laws GST
    Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
    May 29, 2026   Case Laws GST
    Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
    May 29, 2026   Case Laws GST
    Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
    May 29, 2026   Case Laws GST
    Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
    May 29, 2026   Case Laws GST
    Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
    May 29, 2026   Case Laws GST
    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
    May 29, 2026   Case Laws GST
    Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
    May 29, 2026   Case Laws GST
    Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
    May 29, 2026   Case Laws Income Tax
    Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
    May 29, 2026   Case Laws Income Tax
    Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
    May 29, 2026   Case Laws Income Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
    May 29, 2026   Case Laws Income Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case Laws Income Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case Laws Income Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
    May 29, 2026   Case Laws Income Tax
    Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
    May 29, 2026   Case Laws Income Tax
    Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
    May 29, 2026   Case Laws Income Tax
    Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
    May 29, 2026   Case Laws Customs
    Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.

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      Home› Highlights › Customs › 2019 › February, 2019 › This
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      Customs

      Release of confiscated goods subsequently warehoused - the...

      Petition for Release of Confiscated Goods Denied as Items No Longer Exist, Cannot Grant Requested Relief.

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      CustomsFebruary 22, 2019Case LawsHC
      Release of confiscated goods subsequently warehoused - the present petition seeking relief of release of goods which are no longer in existence cannot be granted
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