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    September 7, 2026   Case Laws Service Tax
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September 7, 2026   Case Laws Service Tax
Clinical trial testing exemption covers sponsor-approved CRO services; employee bond forfeitures are not taxable training consideration.
September 7, 2026   Case Laws Customs
Reassessment-Based Export Duty Refund Limitation Starts When Excess Payment Becomes Ascertainable, With Interest Following the Statutory Refund Period
September 7, 2026   Case Laws Customs
Customs officer appointment validates DRI recovery notices while penalties stand for admitted participation in prohibited-goods smuggling conspiracy.
September 7, 2026   Case Laws Customs
Extended limitation fails where departmental knowledge defeats suppression, while pile-fabric classification stands and exemption claims require merits review.
September 7, 2026   Case Laws Customs
Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import provision.
September 7, 2026   Case Laws Companies Law
Section 213(b) investigation safeguards require recorded satisfaction and prior hearing before agencies are asked for tracking information.
September 7, 2026   Case Laws IBC
Going-concern liquidation sales support consequential implementation reliefs but cannot override auction terms, statutory compliance, or ungranted contractual concessions.
September 7, 2026   Case Laws Money Laundering
Anticipatory bail in money-laundering matters requires scrutiny of arrest necessity and is refused where prima facie involvement exists.
September 7, 2026   Case Laws Money Laundering
Equivalent-value attachment requires an established money trail and a genuine risk of frustrating confiscation proceedings.
September 7, 2026   Case Laws Money Laundering
Retention of seized documents depends on prosecution reliance, with release required where evidentiary necessity is absent.
September 7, 2026   Case Laws Central Excise
Penalty for dealing in confiscable goods requires proof of knowing involvement and a complete evidentiary chain.
September 5, 2026   Case Laws GST
Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing period.
September 5, 2026   Case Laws GST
Blocked input tax credit cannot satisfy GST appeal pre-deposit while credit restrictions continue, preserving appellate access after corrections.
September 5, 2026   Case Laws GST
Statutory appellate remedy before a functional GST Tribunal displaces writ proceedings while preserving limitation protection for prior litigation.
September 5, 2026   Case Laws GST
Post-decisional hearing for blocked electronic credit ledgers requires reasoned review of disputed input tax credit claims
September 5, 2026   Case Laws GST
Blocked input tax credit cannot fund an appellate pre-deposit while a valid electronic credit ledger restriction continues.
September 5, 2026   Case Laws GST
Electronic credit ledger blocking remains permissible for determined GST recovery despite an interim stay on debiting available credit.
September 5, 2026   Case Laws GST
Interim protection from arrest allowed GST investigation questioning to proceed while requiring appearance before the Investigating Officer.
September 5, 2026   Case Laws GST
GST rectification for patent errors cannot reopen ineligible input tax credit findings; challenges to the original determination remain available.
September 5, 2026   Case Laws GST
Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer.

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Income Tax

Assessment u/s 153C - on the date of search or satisfaction...

Assessment Annulled u/s 153C Due to Lack of Incriminating Evidence; CIT(A) Decision Upheld.

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Income Tax November 2, 2020 Case Laws AT
Assessment u/s 153C - on the date of search or satisfaction recorded, there is no any iota of evidence that the assessment was pending before the Revenue department. Accordingly, we have no hesitation but to uphold the findings of the CIT(A) annulling the assessment completed u/s. 153C of the Act in absence of any incriminating material. - AT
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Acts Income Tax
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