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    September 22, 2026   Notes Income Tax
    Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
    September 22, 2026   Notes Customs
    Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
    September 22, 2026   Notes GST
    Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
    September 22, 2026   Notes Income Tax
    Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
    September 22, 2026   Notes Income Tax
    Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-...
    September 22, 2026   Case Laws GST
    Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
    September 22, 2026   Case Laws GST
    Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
    September 22, 2026   Case Laws GST
    Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
    September 22, 2026   Case Laws GST
    E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
    September 22, 2026   Case Laws GST
    Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
    September 22, 2026   Case Laws GST
    Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
    September 22, 2026   Case Laws GST
    GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
    September 22, 2026   Case Laws GST
    Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
    September 22, 2026   Case Laws GST
    Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
    September 22, 2026   Case Laws GST
    Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
    September 22, 2026   Case Laws GST
    Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
    September 22, 2026   Case Laws GST
    Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
    September 22, 2026   Case Laws GST
    Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
    September 22, 2026   Case Laws GST
    COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
    September 22, 2026   Case Laws GST
    Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.
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September 22, 2026   Notes Income Tax
Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains disputed.
September 22, 2026   Notes Customs
Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
September 22, 2026   Notes GST
Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
September 22, 2026   Notes Income Tax
Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
September 22, 2026   Notes Income Tax
Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-retirement relief.
September 22, 2026   Case Laws GST
Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
September 22, 2026   Case Laws GST
Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
September 22, 2026   Case Laws GST
Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
September 22, 2026   Case Laws GST
E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
September 22, 2026   Case Laws GST
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation guidelines.
September 22, 2026   Case Laws GST
Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
September 22, 2026   Case Laws GST
GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
September 22, 2026   Case Laws GST
Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
September 22, 2026   Case Laws GST
Anti-profiteering computation must reflect reversed unutilised tax credit, while later-enacted penalties cannot apply to earlier non-passing periods.
September 22, 2026   Case Laws GST
Curative refund-formula amendments can support differential input-tax-credit refunds despite earlier claims and conflicting administrative circulars.
September 22, 2026   Case Laws GST
Unaccounted stock taxation displaces confiscation where assessment provisions apply, leaving no standalone basis to restore a fine.
September 22, 2026   Case Laws GST
Monetary-limit policy requires departmental GST appeals below threshold to establish a specified exception before merits review.
September 22, 2026   Case Laws GST
Mandatory detention penalty timelines invalidate delayed orders, requiring consequential relief and reversal of affirming appellate orders.
September 22, 2026   Case Laws GST
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deliveries.
September 22, 2026   Case Laws GST
Mandatory detention-penalty time limits invalidate delayed orders and require release of security in transit-document discrepancy proceedings.

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Home › Highlights › VAT and Sales Tax › 2019 › August, 2019 › This
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VAT and Sales Tax

Whether the expression ‘shall’ partakes the character of ‘may’ de...

Understanding "Shall" as "May" in Rule 20(2): Flexibility Over Mandate Based on Legislative Intent.

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VAT and Sales Tax August 13, 2019 Case Laws HC
Whether the expression ‘shall’ partakes the character of ‘may’ depends upon the intent of legislation, which requires to be achieved not only from the phraseology of the provision, but considering its nature, design and the consequences. Applying this principle, the word ‘shall’ used in rule 20(2) requires to be read as ‘may’
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