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    July 28, 2026   Case Laws GST
    Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
    July 28, 2026   Case Laws GST
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    July 28, 2026   Case Laws Income Tax
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    July 28, 2026   Case Laws Income Tax
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July 28, 2026   Case Laws GST
Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
July 28, 2026   Case Laws GST
Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
July 28, 2026   Case Laws GST
Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
July 28, 2026   Case Laws GST
Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outcome.
July 28, 2026   Case Laws GST
Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
July 28, 2026   Case Laws GST
Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
July 28, 2026   Case Laws GST
GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
July 28, 2026   Case Laws GST
GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-remedy objections.
July 28, 2026   Case Laws GST
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate authorisation.
July 28, 2026   Case Laws GST
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustainable.
July 28, 2026   Case Laws GST
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities exist.
July 28, 2026   Case Laws Income Tax
Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
July 28, 2026   Case Laws Income Tax
Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
July 28, 2026   Case Laws Income Tax
Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
July 28, 2026   Case Laws Income Tax
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relevant date.
July 28, 2026   Case Laws Income Tax
Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
July 28, 2026   Case Laws Income Tax
India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
July 28, 2026   Case Laws Income Tax
Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
July 28, 2026   Case Laws Income Tax
Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
July 28, 2026   Case Laws Income Tax
Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.

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Customs

Imposition of Demurrage charges - It is only where a clear case...

Customs Authorities Not Liable for Demurrage Charges; Importers Must Pay CELEBI Despite Delays Lacking Mala Fides.

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Customs December 23, 2019 Case Laws HC
Imposition of Demurrage charges - It is only where a clear case of unquestionable delay, bordering on mala fides and demonstrative of unreasonable harassment of an importer, is made out, that the customs authorities can be mulcted with the liability to pay demurrage or detention charges - emurrage, to CELEBI, would be payable by the petitioners-importers in these writ petitions, and not by the Customs authorities.
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Acts Income Tax
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