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    October 26, 2026   Case Laws Money Laundering
    Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy...
    October 26, 2026   Case Laws VAT / Sales Tax
    Contractual tax reimbursement disputes are arbitrable, but DVAT exemptions can defeat reimbursement claims under works contracts.
    October 26, 2026   Case Laws VAT / Sales Tax
    Retrospective evidentiary requirements for input tax credit require a fresh opportunity to establish genuine purchase transactions.
    October 26, 2026   Case Laws Indian Laws
    Witness summons under Order XVI Rule 1 may issue after justified omission from the witness list.
    October 25, 2026   Notes Income Tax
    Fair market value elections protect valid DCF valuations from NAV substitution, subject to evidence-based scrutiny of valuation-date assumptions.
    October 25, 2026   Notes GST
    Excess IGST Refund: Double payment caused by GSTR-3B misclassification requires verification and may support a separate excess-tax claim.
    October 25, 2026   Notes GST
    GST revocation for return defaults requires timely compliance, while portal barriers may warrant access to statutory consideration.
    October 24, 2026   Notes Income Tax
    Surviving-time limitation governs transitional reassessment notices, and notices for the specified assessment year are time-barred.
    October 24, 2026   Case Laws GST
    Contractual arbitration scope excludes GST reimbursement claims, requiring writ petitions to receive merits consideration despite an arbitration agree...
    October 24, 2026   Case Laws GST
    Retrospective GST registration cancellation beyond the show-cause notice scope was set aside for fresh adjudication.
    October 24, 2026   Case Laws GST
    Contractual tax reimbursement under government works contracts cannot be denied where payment evidence is undisputed.
    October 24, 2026   Case Laws GST
    Condonation of delay restores GST registration cancellation appeal for merits review where tax computation remains unadjudicated.
    October 24, 2026   Case Laws GST
    Anti-profiteering obligations: reduced post-GST input tax credit ratio meant no additional credit benefit requiring price reduction.
    October 24, 2026   Case Laws GST
    Pre-decisional notice and hearing under GST refund rules are mandatory; appellate review cannot cure their absence.
    October 24, 2026   Case Laws GST
    SUV ground-clearance classification applies unladen delivery-state measurements, sustaining higher Compensation Cess and extended recovery for suppres...
    October 24, 2026   Case Laws GST
    Common Input Tax Credit Apportionment Requires Identifying the Actual Common Credit Pool Before Proportional Reversal
    October 24, 2026   Case Laws GST
    Post-supply discounts do not automatically reduce recipients' output tax, and fresh assessment must stay within notice allegations.
    October 24, 2026   Case Laws GST
    Unchallenged advance rulings bind revenue; circulars cannot create GST levies or sustain refund recovery claims.
    October 24, 2026   Case Laws GST
    Appellate jurisdiction in GST advance rulings excludes classification claims based on materially altered products and fresh evidence.
    October 24, 2026   Case Laws Income Tax
    Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
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October 26, 2026   Case Laws Money Laundering
Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy.
October 26, 2026   Case Laws VAT / Sales Tax
Contractual tax reimbursement disputes are arbitrable, but DVAT exemptions can defeat reimbursement claims under works contracts.
October 26, 2026   Case Laws VAT / Sales Tax
Retrospective evidentiary requirements for input tax credit require a fresh opportunity to establish genuine purchase transactions.
October 26, 2026   Case Laws Indian Laws
Witness summons under Order XVI Rule 1 may issue after justified omission from the witness list.
October 25, 2026   Notes Income Tax
Fair market value elections protect valid DCF valuations from NAV substitution, subject to evidence-based scrutiny of valuation-date assumptions.
October 25, 2026   Notes GST
Excess IGST Refund: Double payment caused by GSTR-3B misclassification requires verification and may support a separate excess-tax claim.
October 25, 2026   Notes GST
GST revocation for return defaults requires timely compliance, while portal barriers may warrant access to statutory consideration.
October 24, 2026   Notes Income Tax
Surviving-time limitation governs transitional reassessment notices, and notices for the specified assessment year are time-barred.
October 24, 2026   Case Laws GST
Contractual arbitration scope excludes GST reimbursement claims, requiring writ petitions to receive merits consideration despite an arbitration agreement.
October 24, 2026   Case Laws GST
Retrospective GST registration cancellation beyond the show-cause notice scope was set aside for fresh adjudication.
October 24, 2026   Case Laws GST
Contractual tax reimbursement under government works contracts cannot be denied where payment evidence is undisputed.
October 24, 2026   Case Laws GST
Condonation of delay restores GST registration cancellation appeal for merits review where tax computation remains unadjudicated.
October 24, 2026   Case Laws GST
Anti-profiteering obligations: reduced post-GST input tax credit ratio meant no additional credit benefit requiring price reduction.
October 24, 2026   Case Laws GST
Pre-decisional notice and hearing under GST refund rules are mandatory; appellate review cannot cure their absence.
October 24, 2026   Case Laws GST
SUV ground-clearance classification applies unladen delivery-state measurements, sustaining higher Compensation Cess and extended recovery for suppressed short-payment.
October 24, 2026   Case Laws GST
Common Input Tax Credit Apportionment Requires Identifying the Actual Common Credit Pool Before Proportional Reversal
October 24, 2026   Case Laws GST
Post-supply discounts do not automatically reduce recipients' output tax, and fresh assessment must stay within notice allegations.
October 24, 2026   Case Laws GST
Unchallenged advance rulings bind revenue; circulars cannot create GST levies or sustain refund recovery claims.
October 24, 2026   Case Laws GST
Appellate jurisdiction in GST advance rulings excludes classification claims based on materially altered products and fresh evidence.
October 24, 2026   Case Laws Income Tax
Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assessment merits.

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Income Tax

Stay petition - payment of 20% of the disputed demand - As a...

Court Orders Reconsideration of 20% Disputed Tax Payment; Authorities Must Avoid External Influences in Decision-Making.

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Income Tax September 4, 2020 Case Laws HC
Stay petition - payment of 20% of the disputed demand - As a creature of the statute, on whom the discretionary power is conferred, the authority cannot abdicate his responsibilities by acting on the dictates of another who has no role to play under the statutory scheme - first appellate authority directed to pass fresh orders in the matter after hearing the petitioner - HC
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