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    September 21, 2026   Case Laws GST
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September 21, 2026   Case Laws GST
GST registration revocation requires payment of return-related interest, late fees and penalties beyond outstanding tax.
September 21, 2026   Case Laws GST
GST detention penalties require a specific statutory charge, disclosed evidence, and a meaningful hearing before penalties can stand.
September 21, 2026   Case Laws GST
Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
September 21, 2026   Case Laws GST
Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
September 21, 2026   Case Laws GST
E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
September 21, 2026   Case Laws GST
Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.
September 21, 2026   Case Laws GST
Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
September 21, 2026   Case Laws Income Tax
Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
September 21, 2026   Case Laws Income Tax
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displaced.
September 21, 2026   Case Laws Income Tax
Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reporting penalties.
September 21, 2026   Case Laws Income Tax
Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
September 21, 2026   Case Laws Income Tax
Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.
September 21, 2026   Case Laws Income Tax
Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations
September 21, 2026   Case Laws Income Tax
Section 270A penalty cannot rest on a cess deduction claim withdrawn after retrospective amendment during assessment.
September 21, 2026   Case Laws Income Tax
Abatement of pending assessments after search renders a subsequent regular scrutiny assessment without jurisdiction and non-est.
September 21, 2026   Case Laws Benami Property
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without concealment.
September 21, 2026   Case Laws Customs
Trade-remedial duty recovery survives levy expiry, but valid authorisations, product proof, and limitation restrict customs demands.
September 21, 2026   Case Laws Customs
Organic surface-active agent classification depends on cumulative Chapter Note requirements, placing water-insoluble alcohol ethoxylates under miscellaneous chemical products.
September 21, 2026   Case Laws Companies Law
Prosecution sanction orders must be supplied to accused, while validity and limitation objections await trial evidence.
September 21, 2026   Case Laws IBC
Fraudulent trading permits asset contribution where hypothecated machinery is secretly replaced with lower-value equipment without creditor consent.

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Release of Consignments - imports of Pigeon Peas (Cajanus...

Court Orders Waiver of Demurrage and Detention Charges for Pigeon Peas and Toor Dal Imports Under Regulation 6(1)(1).

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Customs April 17, 2019 Case Laws HC
Release of Consignments - imports of Pigeon Peas (Cajanus Cajan)/ Toor Dal (Toor Whole) - issuance of “Detention Certificate” for waiver of Demurrage and Container Detention Charges in terms of Regulation 6(1)(1) of Handling of Cargo in Customs Areas Regulations 2008 - there shall be a waiver of demurrage charges.
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Acts Income Tax
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