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    April 13, 2026   Case Laws GST
    Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
    April 13, 2026   Case Laws GST
    Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
    April 13, 2026   Case Laws GST
    Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
    April 13, 2026   Case Laws GST
    ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
    April 13, 2026   Case Laws GST
    Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
    April 13, 2026   Case Laws Income Tax
    Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
    April 13, 2026   Case Laws Income Tax
    Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
    April 13, 2026   Case Laws Income Tax
    Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
    April 13, 2026   Case Laws Income Tax
    Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
    April 13, 2026   Case Laws Income Tax
    Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
    April 13, 2026   Case Laws Money Laundering
    Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
    April 13, 2026   Case Laws Indian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case Laws Income Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case Laws Income Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case Laws Income Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
    April 13, 2026   Case Laws Income Tax
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
    April 13, 2026   Case Laws Income Tax
    Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
    April 13, 2026   Case Laws Benami Property
    Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
    April 13, 2026   Case Laws Customs
    Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
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April 13, 2026   Case Laws GST
Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
April 13, 2026   Case Laws GST
Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
April 13, 2026   Case Laws GST
Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
April 13, 2026   Case Laws GST
ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
April 13, 2026   Case Laws GST
Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
April 13, 2026   Case Laws Income Tax
Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
April 13, 2026   Case Laws Income Tax
Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
April 13, 2026   Case Laws Income Tax
Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
April 13, 2026   Case Laws Income Tax
Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
April 13, 2026   Case Laws Income Tax
Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
April 13, 2026   Case Laws Money Laundering
Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
April 13, 2026   Case Laws Indian Laws
Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
April 13, 2026   Case Laws Income Tax
Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
April 13, 2026   Case Laws Income Tax
Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
April 13, 2026   Case Laws Income Tax
Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
April 13, 2026   Case Laws Income Tax
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.
April 13, 2026   Case Laws Income Tax
Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
April 13, 2026   Case Laws Income Tax
Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
April 13, 2026   Case Laws Benami Property
Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
April 13, 2026   Case Laws Customs
Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.

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GST

Refund of GST - Refund was rejected on the ground that there is...

High Court Rules GST Refund Rejection Violates Natural Justice; Petitioner Can Clarify GSTR-1 and GSTR-3B Forms.

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GST November 25, 2020 Case Laws HC
Refund of GST - Refund was rejected on the ground that there is no provision under GST Act and GST Rules for refund of excess payment of tax, if such payment is made through ITC - The Appellate Authority, in the instance case, was required to grant the petitioner an opportunity to explain its stand on GSTR-1 and GSTR-3B as also the Circulars - the impugned order militates against the principles of natural justice. - HC
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Acts Income Tax
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