Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

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 characters0/2000
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 ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

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.
RelevanceDefaultDate
    August 22, 2026   Case LawsCustoms
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case LawsCustoms
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 22, 2026   Case LawsIBC
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
    August 22, 2026   Case LawsIBC
    Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
    August 22, 2026   Case LawsMoney Laundering
    Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
    August 21, 2026   Case LawsCustoms
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
    August 21, 2026   Case LawsGST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case LawsGST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case LawsGST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case LawsGST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case LawsGST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case LawsGST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case LawsGST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case LawsGST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case LawsGST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case LawsGST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case LawsGST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case LawsIncome Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
    August 21, 2026   Case LawsIncome Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case LawsIncome Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    August 22, 2026   Case Laws Customs
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case Laws Customs
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 22, 2026   Case Laws IBC
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
    August 22, 2026   Case Laws IBC
    Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain actionable.
    August 22, 2026   Case Laws Money Laundering
    Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
    August 21, 2026   Case Laws Customs
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
    August 21, 2026   Case Laws GST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case Laws GST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case Laws GST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case Laws GST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case Laws GST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case Laws GST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case Laws GST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case Laws GST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case Laws GST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case Laws GST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case Laws GST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case Laws Income Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevails.
    August 21, 2026   Case Laws Income Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case Laws Income Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › GST › 2020 › May, 2020 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      GST

      Release on bail - fake firms - evasion of GST input taxes -...

      Petitioner in GST Evasion Case Awaits Trial; State Must Complete Probe in 3 Months or Bail Granted.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      GSTMay 11, 2020Case LawsSCH
      Release on bail - fake firms - evasion of GST input taxes - Petitioner spent one year in Jail - the maximum punishment to be imposed on the petitioner, if convicted, is five years. - The State shall make endeavour to complete the investigation within three months from today - In case the investigation is not completed within three months from this day, the petitioner shall be released on bail by the Trial Court by imposing appropriate terms and conditions
      View Source View

      Topics

      ActsIncome Tax
      Next ➔