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    April 18, 2026   Case Laws GST
    Retrospective GST explanation and composite supply classification require fresh assessment after determining the true nature of supplies.
    April 18, 2026   Case Laws GST
    GST cross-empowerment and disputed classification must be challenged in appeal, not writ, where suppression is alleged.
    April 18, 2026   Case Laws GST
    No matter-of-right conversion of non-bailable warrants was established; fact-specific precedents created no conflict for Larger Bench review.
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    Non-speaking GST cancellation and ignored condonation grounds vitiated both orders, leading to remand for fresh consideration.
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    Composite demand notices cannot force multiple appeals or extra pre-deposit for penalty arising from one adjudication order.
    April 18, 2026   Case Laws GST
    Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.
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    Jurisdictional defect in adjudication order vitiated tax decision, but fresh hearing remitted to competent authority.
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    Natural justice requires physical service of show cause notice after registration cancellation; adjudication set aside and remitted.
    April 18, 2026   Case Laws GST
    Anti-profiteering in cinema ticket pricing: GST reduction had to be passed on, with interest only prospectively and no penalty.
    April 18, 2026   Case Laws Income Tax
    Restoration of appeal withdrawn under Vivad Se Vishwas Scheme allowed where the dispute had not been decided on merits.
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    Penalty under section 270A cannot stand until immunity application is decided; prior immunity bars later penalty proceedings.
    April 18, 2026   Case Laws Income Tax
    Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
    April 18, 2026   Case Laws Income Tax
    Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
    April 18, 2026   Case Laws Income Tax
    Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
    April 18, 2026   Case Laws Income Tax
    Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
    April 18, 2026   Case Laws Income Tax
    Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
    April 18, 2026   Case Laws Income Tax
    Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
    April 18, 2026   Case Laws Income Tax
    Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
    April 18, 2026   Case Laws Customs
    Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
    April 18, 2026   Case Laws Customs
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April 18, 2026   Case Laws GST
Retrospective GST explanation and composite supply classification require fresh assessment after determining the true nature of supplies.
April 18, 2026   Case Laws GST
GST cross-empowerment and disputed classification must be challenged in appeal, not writ, where suppression is alleged.
April 18, 2026   Case Laws GST
No matter-of-right conversion of non-bailable warrants was established; fact-specific precedents created no conflict for Larger Bench review.
April 18, 2026   Case Laws GST
Non-speaking GST cancellation and ignored condonation grounds vitiated both orders, leading to remand for fresh consideration.
April 18, 2026   Case Laws GST
Composite demand notices cannot force multiple appeals or extra pre-deposit for penalty arising from one adjudication order.
April 18, 2026   Case Laws GST
Natural justice and reasoned condonation orders: assessment and appellate orders quashed for denying hearing and ignoring delay grounds.
April 18, 2026   Case Laws GST
Jurisdictional defect in adjudication order vitiated tax decision, but fresh hearing remitted to competent authority.
April 18, 2026   Case Laws GST
Natural justice requires physical service of show cause notice after registration cancellation; adjudication set aside and remitted.
April 18, 2026   Case Laws GST
Anti-profiteering in cinema ticket pricing: GST reduction had to be passed on, with interest only prospectively and no penalty.
April 18, 2026   Case Laws Income Tax
Restoration of appeal withdrawn under Vivad Se Vishwas Scheme allowed where the dispute had not been decided on merits.
April 18, 2026   Case Laws Income Tax
Penalty under section 270A cannot stand until immunity application is decided; prior immunity bars later penalty proceedings.
April 18, 2026   Case Laws Income Tax
Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
April 18, 2026   Case Laws Income Tax
Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
April 18, 2026   Case Laws Income Tax
Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principle.
April 18, 2026   Case Laws Income Tax
Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
April 18, 2026   Case Laws Income Tax
Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
April 18, 2026   Case Laws Income Tax
Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
April 18, 2026   Case Laws Income Tax
Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
April 18, 2026   Case Laws Customs
Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
April 18, 2026   Case Laws Customs
Customs valuation and transaction value: direct-import duty demand set aside, high sea sale valuation and penalties remanded for fresh adjudication.

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Service Tax

Reduction in the quantum of penalty imposed u/s 78 - Unless the...

Tribunal Rules No Penalty Reduction u/s 78 Without Initial Applicability; No Discretion on Non-Imposed Penalties.

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Service Tax February 8, 2020 Case Laws HC
Reduction in the quantum of penalty imposed u/s 78 - Unless the penalty under Section 78 of the Act itself is leviable on the Assessee, there is no question of any reduction of the quantum of penalty to 25% thereof by the learned Tribunal in its discretion. What is not at all leviable, cannot be reduced.
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