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    March 21, 2026   Case Laws IBC
    Curability of procedural defects in insolvency applications: allow opportunity to cure and re-examine completeness and default before rejection.
    March 21, 2026   Case Laws Central Excise
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    March 20, 2026   Case Laws GST
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    March 20, 2026   Case Laws Income Tax
    Extended limitation for reassessment not triggered by procedural remand; ordinary limitation applied and reassessment held time barred.
    March 20, 2026   Case Laws Income Tax
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    March 20, 2026   Case Laws Income Tax
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    March 20, 2026   Case Laws Income Tax
    Slump Sale qualifies where consideration is lump sum without asset wise valuation; capital gains computed under special net worth rule.
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March 21, 2026   Case Laws IBC
Curability of procedural defects in insolvency applications: allow opportunity to cure and re-examine completeness and default before rejection.
March 21, 2026   Case Laws Central Excise
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being set aside.
March 21, 2026   Case Laws Indian Laws
Prima facie arbitration agreement confirmed; impleadment of non signatory allowed on prima facie basis, joinder left to tribunal.
March 20, 2026   Notifications SEBI
Abridged Prospectus Requirements: draft and final abridged prospectus must be filed, hosted and QR linked with offer documents.
March 20, 2026   Notifications Income Tax
Scientific Research approval to a university/college requires Rule 5E compliance, Form 10BD reporting and Form 10BE donor certificates.
March 20, 2026   Circulars Customs
Duty Drawback on unlocked mobile handset exports: instruction requires strict compliance with the upheld judicial determination.
March 20, 2026   Circulars Customs
Waiver of port storage and reefer charges for exporters of stranded Middle East bound containers; benefits must be passed through.
March 20, 2026   Circulars Customs
BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.
March 20, 2026   Case Laws GST
Availability of efficacious alternative remedy: writ withheld where statutory appeal under CGST Act and Rules remained unexhausted.
March 20, 2026   Case Laws GST
Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
March 20, 2026   Case Laws GST
Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
March 20, 2026   Case Laws GST
Power to drop cancellation proceedings on compliance with Rule 22(4) proviso; authority must restore registration and determine limitation.
March 20, 2026   Case Laws GST
Efficacious statutory remedy required; writ refused and statutory appeal left open, consolidation of assessment years upheld.
March 20, 2026   Case Laws GST
Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.
March 20, 2026   Case Laws GST
Locus to challenge show cause notice denied; petition dismissed and detention/confiscation proceedings left undisturbed.
March 20, 2026   Case Laws GST
Seizure of Cash cannot be upheld absent specific evidentiary linkage; release ordered pending further proof and pleadings.
March 20, 2026   Case Laws Income Tax
Extended limitation for reassessment not triggered by procedural remand; ordinary limitation applied and reassessment held time barred.
March 20, 2026   Case Laws Income Tax
Irrevocability of public charitable trusts arises by law; lack of an express clause cannot justify registration rejection.
March 20, 2026   Case Laws Income Tax
Service by Email: recorded email addresses validate notices but pandemic excuse may condone appeal delay, subject to deposit.
March 20, 2026   Case Laws Income Tax
Slump Sale qualifies where consideration is lump sum without asset wise valuation; capital gains computed under special net worth rule.

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Income Tax

Stay of demand - Penalty u/s. 271(1)(C) on disallowance of...

Stay of Demand Granted on Penalty u/s 271(1)(C) for Disallowed Interest and Fees; Prima Facie Case Proven.

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Income Tax June 1, 2019 Case Laws AT
Stay of demand - Penalty u/s. 271(1)(C) on disallowance of interest and professional fees - assessee has established the prima facie case and balance of convenience in its favour for grant of stay on the balance outstanding demand - stay granted
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