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    July 8, 2026   Case Laws Customs
    Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
    July 8, 2026   Case Laws Customs
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    July 8, 2026   Case Laws Customs
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    PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
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    July 8, 2026   Case Laws VAT / Sales Tax
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    July 8, 2026   Case Laws VAT / Sales Tax
    Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
    July 8, 2026   Case Laws Indian Laws
    Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
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    July 7, 2026   Case Laws GST
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    July 7, 2026   Case Laws Income Tax
    Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
    July 7, 2026   Case Laws Income Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case Laws Income Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
    July 7, 2026   Case Laws Income Tax
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July 8, 2026   Case Laws Customs
Secure transit breach alone cannot sustain penalty for abetment without evidence of knowledge or collusion.
July 8, 2026   Case Laws Customs
Limitation after initial seizure, lack of reason to believe, and failure of Section 123 defeated confiscation of gold.
July 8, 2026   Case Laws Customs
EPCG exemption for second-hand textile machinery upheld; no vintage restriction could be read into the notification.
July 8, 2026   Case Laws IBC
Insolvency claims without decree: official assignee must verify proof, and pending suits stay with the forum.
July 8, 2026   Case Laws Money Laundering
Custodial assault allegations during summons proceedings fail where no contemporaneous proof links injuries to alleged coercion
July 8, 2026   Case Laws Money Laundering
PMLA provisional attachment fails without reason to believe; tribunal release order upheld on identical facts.
July 8, 2026   Case Laws Service Tax
Limitation and suppression rules bar tax demand where intent to evade is unproven; electricity reimbursements are not service value.
July 8, 2026   Case Laws Service Tax
Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxable.
July 8, 2026   Case Laws Service Tax
Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
July 8, 2026   Case Laws VAT / Sales Tax
Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
July 8, 2026   Case Laws VAT / Sales Tax
Exemption for soya flour denied as it fell outside cereal and pulse flour categories
July 8, 2026   Case Laws VAT / Sales Tax
Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
July 8, 2026   Case Laws Indian Laws
Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
July 7, 2026   Case Laws GST
Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
July 7, 2026   Case Laws GST
Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
July 7, 2026   Case Laws GST
CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
July 7, 2026   Case Laws Income Tax
Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
July 7, 2026   Case Laws Income Tax
Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
July 7, 2026   Case Laws Income Tax
Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
July 7, 2026   Case Laws Income Tax
Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.

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Companies Law

Winding up - Agreement to sell relied on by the appellant was...

Sale Agreement Post-Winding-Up Petition Deemed Unenforceable Under Companies Act Sections 531 and 531A.

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Companies Law August 13, 2012 Case Laws HC
Winding up - Agreement to sell relied on by the appellant was of a date after the filing of the winding up petition and was thus unenforceable under Sections 531 & 531A of the Act - HC
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