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    August 13, 2026   Case Laws GST
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
    August 13, 2026   Case Laws GST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    August 13, 2026   Case Laws GST
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
    August 13, 2026   Case Laws GST
    Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
    August 13, 2026   Case Laws GST
    Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
    August 13, 2026   Case Laws GST
    Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.
    August 13, 2026   Case Laws GST
    End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.
    August 13, 2026   Case Laws GST
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certificat...
    August 13, 2026   Case Laws Income Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case Laws Income Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    August 13, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    August 13, 2026   Case Laws Income Tax
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    August 13, 2026   Case Laws Income Tax
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    August 13, 2026   Case Laws Income Tax
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise...
    August 13, 2026   Case Laws Benami Property
    Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
    August 13, 2026   Case Laws Benami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case Laws Customs
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
    August 13, 2026   Case Laws Customs
    Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
    August 13, 2026   Case Laws Customs
    Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
    August 13, 2026   Case Laws Customs
    Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
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August 13, 2026   Case Laws GST
Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
August 13, 2026   Case Laws GST
Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
August 13, 2026   Case Laws GST
Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
August 13, 2026   Case Laws GST
Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
August 13, 2026   Case Laws GST
Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
August 13, 2026   Case Laws GST
Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.
August 13, 2026   Case Laws GST
End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.
August 13, 2026   Case Laws GST
Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certification.
August 13, 2026   Case Laws Income Tax
Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
August 13, 2026   Case Laws Income Tax
Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
August 13, 2026   Case Laws Income Tax
Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
August 13, 2026   Case Laws Income Tax
Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
August 13, 2026   Case Laws Income Tax
Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
August 13, 2026   Case Laws Income Tax
TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise transactions.
August 13, 2026   Case Laws Benami Property
Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
August 13, 2026   Case Laws Benami Property
Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
August 13, 2026   Case Laws Customs
Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
August 13, 2026   Case Laws Customs
Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
August 13, 2026   Case Laws Customs
Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
August 13, 2026   Case Laws Customs
Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.

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GST

Classification of goods - Automatic Electric Filter Coffee Maker...

Automatic and Manual Filter Coffee Makers Classified as Non-Domestic Machines, Subject to 18% GST Rate Under Code 8419.

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GST July 17, 2019 Case Laws AAR
Classification of goods - Automatic Electric Filter Coffee Maker - Manual/ Traditional Filter Coffee Maker - the products are machines covered under 8419 and non-domestic (commercial use), not of a kind used for domestic purposes - Liable to GST @18% and not @28%
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Acts Income Tax
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