Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    September 18, 2026   Case Laws Customs
    Voluntary Customs Duty Deposits May Be Appropriated in Settlement Despite Limitation on Fresh Demand Proceedings
    September 18, 2026   Case Laws Customs
    Writ jurisdiction cannot ordinarily bypass customs appellate remedies, including mandatory pre-deposit, where factual and merits disputes require stat...
    September 18, 2026   Case Laws IBC
    Natural justice requires determination of a non-party's intervention application before final adjudication of an insolvency petition.
    September 18, 2026   Case Laws Central Excise
    Evidentiary safeguards for statements and electronic records defeated a clandestine-clearance demand lacking independent corroboration entirely.
    September 18, 2026   Case Laws Customs
    Anti-dumping duty on wind turbine gear boxes is limited to embedded castings, not the gear boxes as whole.
    September 18, 2026   Case Laws Customs
    Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
    September 18, 2026   Case Laws Customs
    Customs transaction value requires stated doubt and sequential valuation before market inquiry can support enhancement.
    September 18, 2026   Case Laws IBC
    E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
    September 18, 2026   Case Laws IBC
    Provident-fund dues outside insolvency waterfall require payment with interest, while damages discretion awaits larger-Bench review.
    September 18, 2026   Case Laws IBC
    Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
    September 18, 2026   Case Laws FEMA
    Statutory omission does not erase earlier FEMA contraventions; delayed foreign-investment reporting attracts civil penalties without proving intent.
    September 18, 2026   Case Laws Money Laundering
    Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
    September 18, 2026   Case Laws Indian Laws
    Self-help vehicle repossession requires prior notice and fair procedure; arbitrary recovery can trigger restorative and compensatory relief.
    September 17, 2026   Notifications Income Tax
    Form No. 98 reporting introduces mandatory online registration, digital filing, corrections, deletion statements, and information security controls.
    September 17, 2026   Notifications SEBI
    Clearing corporation recognition renewal subjects NSE Clearing Limited to continuing regulatory conditions throughout its renewed operating term.
    September 17, 2026   Notifications SEBI
    Stock exchange recognition renewal permits continued securities contracts operations subject to ongoing regulatory conditions for one year.
    September 17, 2026   Notifications Customs
    Customs tariff values for edible oils, metals and areca nuts are substituted for import valuation
    September 17, 2026   Notes GST
    Supplier tax payment is a substantive ITC condition, requiring reversal for default but permitting re-availment after payment.
    September 17, 2026   Notes GST
    Actionable claims in stake-based gaming attract GST on gross stakes, with specialised valuation rules for online gaming and casinos.
    September 17, 2026   Case Laws GST
    GST writ challenges requiring factual ITC verification must proceed on appeal, while central enforcement may investigate State-assigned taxpayers.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
September 18, 2026   Case Laws Customs
Voluntary Customs Duty Deposits May Be Appropriated in Settlement Despite Limitation on Fresh Demand Proceedings
September 18, 2026   Case Laws Customs
Writ jurisdiction cannot ordinarily bypass customs appellate remedies, including mandatory pre-deposit, where factual and merits disputes require statutory review.
September 18, 2026   Case Laws IBC
Natural justice requires determination of a non-party's intervention application before final adjudication of an insolvency petition.
September 18, 2026   Case Laws Central Excise
Evidentiary safeguards for statements and electronic records defeated a clandestine-clearance demand lacking independent corroboration entirely.
September 18, 2026   Case Laws Customs
Anti-dumping duty on wind turbine gear boxes is limited to embedded castings, not the gear boxes as whole.
September 18, 2026   Case Laws Customs
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence revocation.
September 18, 2026   Case Laws Customs
Customs transaction value requires stated doubt and sequential valuation before market inquiry can support enhancement.
September 18, 2026   Case Laws IBC
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings.
September 18, 2026   Case Laws IBC
Provident-fund dues outside insolvency waterfall require payment with interest, while damages discretion awaits larger-Bench review.
September 18, 2026   Case Laws IBC
Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigation.
September 18, 2026   Case Laws FEMA
Statutory omission does not erase earlier FEMA contraventions; delayed foreign-investment reporting attracts civil penalties without proving intent.
September 18, 2026   Case Laws Money Laundering
Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains covered by amended law.
September 18, 2026   Case Laws Indian Laws
Self-help vehicle repossession requires prior notice and fair procedure; arbitrary recovery can trigger restorative and compensatory relief.
September 17, 2026   Notifications Income Tax
Form No. 98 reporting introduces mandatory online registration, digital filing, corrections, deletion statements, and information security controls.
September 17, 2026   Notifications SEBI
Clearing corporation recognition renewal subjects NSE Clearing Limited to continuing regulatory conditions throughout its renewed operating term.
September 17, 2026   Notifications SEBI
Stock exchange recognition renewal permits continued securities contracts operations subject to ongoing regulatory conditions for one year.
September 17, 2026   Notifications Customs
Customs tariff values for edible oils, metals and areca nuts are substituted for import valuation
September 17, 2026   Notes GST
Supplier tax payment is a substantive ITC condition, requiring reversal for default but permitting re-availment after payment.
September 17, 2026   Notes GST
Actionable claims in stake-based gaming attract GST on gross stakes, with specialised valuation rules for online gaming and casinos.
September 17, 2026   Case Laws GST
GST writ challenges requiring factual ITC verification must proceed on appeal, while central enforcement may investigate State-assigned taxpayers.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

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.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

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’
View Source View

Topics

Acts Income Tax
Next ➔