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    October 20, 2026   Notes GST
    Personal GST penalty extends beyond registration only when benefit retention and transaction control are cumulatively proved.
    October 20, 2026   Notes IBC
    Proof of tenancy rights determines whether insolvency professionals can recover corporate-debtor premises from permissive occupants.
    October 19, 2026   Notes GST
    GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
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    Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
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October 20, 2026   Notes GST
Personal GST penalty extends beyond registration only when benefit retention and transaction control are cumulatively proved.
October 20, 2026   Notes IBC
Proof of tenancy rights determines whether insolvency professionals can recover corporate-debtor premises from permissive occupants.
October 19, 2026   Notes GST
GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
October 19, 2026   Notes Income Tax
TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional analysis.
October 19, 2026   Notes Customs
Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
October 19, 2026   Notes Income Tax
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation entries.
October 19, 2026   Notes GST
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherited estate.
October 19, 2026   Notes FEMA
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset holdings.
October 19, 2026   Notes Companies Law
Unstayed Tribunal Orders Preserve Corporate Authority Despite Pending Oppression Appeals and Limit Bank Intervention in Account Operations
October 19, 2026   Notes Benami Property
Will-based benami claims remain barred where pleadings assert beneficial ownership and no statutory fiduciary relationship exists.
October 19, 2026   Notes Income Tax
Reassessment validity depends on tangible material, no prior conscious examination, and recorded reasons that alone define jurisdiction.
October 19, 2026   Notifications Customs
All Industry Rates of Duty Drawback for specified tariff items are reduced through Schedule amendments.
October 19, 2026   Notifications Central Excise
Special additional excise duty on petrol and diesel exports is revised, imposing new per-litre rates under the amended schedule.
October 19, 2026   Circulars Customs
Expert panel valuation of gems and jewellery requires independent assessment, voluntary service, and strict misconduct consequences.
October 19, 2026   Case Laws GST
Show-cause notice safeguards require consignees to answer alleged GST discrepancies before tax-evasion determinations are made.
October 19, 2026   Case Laws GST
Proof of principal place of business governs GST registration; missing additional-premises rent agreement cannot justify cancellation.
October 19, 2026   Case Laws GST
Tax-exclusive bills of quantities prevail over general tender tax clauses, supporting GST reimbursement for public works contractors.
October 19, 2026   Case Laws GST
Deferred input tax credit under section 16(5) remains available despite GSTR-2A mismatches when supporting records establish genuine business credit.
October 19, 2026   Case Laws GST
Refund of Excess IGST: Clerical GSTR-3B misreporting cannot justify retention of tax paid twice on zero-rated exports.
October 19, 2026   Case Laws GST
Input tax credit on retail-shop interiors remains available where the GST component is not capitalised in fixed-asset cost.

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Seeking grant of anticipatory bail - fraudulent availment of...

Anticipatory bail denied for fraudulent use of inadmissible ITC; offenses deemed bailable u/s 132.

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GST March 23, 2022 Case Laws HC
Seeking grant of anticipatory bail - fraudulent availment of inadmissible Input Tax Credit (ITC) - bailable offence or not - Section 132 of the Act lists 12 offences that are punishable with imprisonment and/or a fine. - In the present case, it is a common ground between the applicants and the opposite party No. 3 that the offences are bailable. - granting of anticipatory bail does not arise for an offence which is bailable and a direction for the same can be issued only in respect of non-bailable and cognizable offences, the present anticipatory bail application deserves rejection - HC
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