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    August 10, 2026   Case Laws GST
    Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
    August 10, 2026   Case Laws GST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
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    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
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    August 10, 2026   Case Laws Income Tax
    Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
    August 10, 2026   Case Laws Income Tax
    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    August 10, 2026   Case Laws Income Tax
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    August 10, 2026   Case Laws Income Tax
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    August 10, 2026   Case Laws Customs
    Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
    August 10, 2026   Case Laws Customs
    Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
    August 10, 2026   Case Laws Customs
    Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
    August 10, 2026   Case Laws Customs
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    August 10, 2026   Case Laws Customs
    Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
    August 10, 2026   Case Laws Customs
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    August 10, 2026   Case Laws Customs
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    August 10, 2026   Case Laws Companies Law
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    August 10, 2026   Case Laws SEBI
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August 10, 2026   Case Laws GST
Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
August 10, 2026   Case Laws GST
Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
August 10, 2026   Case Laws GST
Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
August 10, 2026   Case Laws GST
Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
August 10, 2026   Case Laws Income Tax
Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
August 10, 2026   Case Laws Income Tax
TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
August 10, 2026   Case Laws Income Tax
Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
August 10, 2026   Case Laws Income Tax
Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
August 10, 2026   Case Laws Income Tax
Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
August 10, 2026   Case Laws Income Tax
Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
August 10, 2026   Case Laws Customs
Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
August 10, 2026   Case Laws Customs
Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
August 10, 2026   Case Laws Customs
Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exemption.
August 10, 2026   Case Laws Customs
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary stage.
August 10, 2026   Case Laws Customs
Customs exemption exclusions require proof that imported flavour compounds are alcoholic beverage preparations, not reliance on earlier findings.
August 10, 2026   Case Laws Customs
Customs transaction value rejection based on comparable imports sustained, with penalties for deliberate undervaluation and abetment.
August 10, 2026   Case Laws Customs
Liberal construction of beneficial drawback schemes requires merits review of delayed Brand Rate applications within the extendable period.
August 10, 2026   Case Laws Companies Law
Locus standi in winding-up proceedings: former director's individual challenge to creditors' claims was barred by prior final adjudication.
August 10, 2026   Case Laws SEBI
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fail.
August 10, 2026   Case Laws Money Laundering
PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.

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Customs

Levy of penalty under Section 112 of the Customs Act, 1962 -...

Failure to Provide Documents u/s 112 of Customs Act 1962 Invalidates Penalty Adjudication Process.

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Customs December 24, 2020 Case Laws AT
Levy of penalty under Section 112 of the Customs Act, 1962 - When the authority wants to rely upon such documents, it is incumbent upon them to provide copy of such documents to the noticee and non-supply of such copies of relied upon documents to the noticee renders the process of adjudication void ab-initio. - AT
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