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    Wrongful ITC utilisation attracts interest under Section 50(3); electronic credit ledger use excludes the cash-ledger proviso.
    Statutory show cause notice cannot be replaced by DRC-01 summary; fresh notice may relate back.
    Waiver of interest and penalty cannot be rejected on Section 74 grounds when proceedings were initiated under Section 73
    Contractual GST reimbursement claims may be declined in writ jurisdiction where factual questions require other remedies
    Natural justice bars blocking an electronic credit ledger without notice; order set aside, fresh proceedings allowed.
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    Delayed e-verification cannot block TDS refund after condonation, where the tax burden was borne by the assessee.
    Revised return scrutiny notice, double taxation relief and pre-amendment 115BBE rate applied to cash deposits
    Territorial jurisdiction defect invalidated the assessment where no transfer order existed for the relevant year.
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    Securitisation trust income taxed in Security Receipt holders' hands, with AOP status rejected under revocable trust principles.
    Belated Form 10DA filing caused by portal glitches did not bar deduction for additional employee cost.
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      Insolvency and Bankruptcy

      Service of demand notice u/s 8 of the Code - service at...

      Objections to Section 8 Insolvency Notice Raised Late Are Invalid; Notice Service at Corporate Office Is Valid.

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      Insolvency and BankruptcyJune 3, 2019Case LawsTri
      Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office

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      ActsIncome Tax