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    October 8, 2026   Case Laws Customs
    Revised customs prosecution thresholds can govern pending gold-smuggling complaints, requiring reconsideration of withdrawal despite prior prosecution...
    October 8, 2026   Case Laws GST
    Leasehold rights assignments in industrial plots remain outside GST where treated as benefits arising from immovable property.
    October 8, 2026   Case Laws GST
    Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration.
    October 8, 2026   Case Laws FEMA
    Proportionality review restricts reduction of FERA penalties unless the sanction is grossly excessive, unduly harsh, or conscience-shocking.
    October 8, 2026   Case Laws Income Tax
    Offshore supply receipts remain outside Indian taxation where CIF title passes abroad and contracts are genuinely separate.
    October 8, 2026   Case Laws Income Tax
    Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
    October 8, 2026   Case Laws Income Tax
    Business set-up versus commencement determines deductibility, while appellate findings require consideration of contemporaneous operational evidence.
    October 8, 2026   Case Laws Income Tax
    Mandatory GST credit reversal on unsold completed units becomes deductible project cost when final allocation crystallises.
    October 8, 2026   Case Laws Income Tax
    Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
    October 8, 2026   Case Laws Income Tax
    Electronic receipt of DRP directions triggers the final-assessment deadline, rendering delayed faceless assessments time-barred and invalid.
    October 8, 2026   Case Laws Income Tax
    Gifted share holding periods include prior ownership, but indexation begins only when the donee's deemed cost is taxed.
    October 8, 2026   Case Laws Income Tax
    National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
    October 8, 2026   Case Laws Income Tax
    Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
    October 8, 2026   Case Laws Customs
    Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
    October 8, 2026   Case Laws Customs
    Customs detention charges cannot be imposed after clearance, requiring release of imported goods and preserving inter-party claims.
    October 8, 2026   Case Laws GST
    Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
    October 8, 2026   Case Laws GST
    GST appellate hearing rights protect appeals from dismissal over limitation, authority and interest-only pre-deposit objections.
    October 8, 2026   Case Laws GST
    Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.
    October 8, 2026   Case Laws GST
    Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
    October 8, 2026   Case Laws GST
    E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not Detention Penalty for Bonded-Warehouse Return Transit
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October 8, 2026   Case Laws Customs
Revised customs prosecution thresholds can govern pending gold-smuggling complaints, requiring reconsideration of withdrawal despite prior prosecution sanction.
October 8, 2026   Case Laws GST
Leasehold rights assignments in industrial plots remain outside GST where treated as benefits arising from immovable property.
October 8, 2026   Case Laws GST
Pre-deposit timing turns on final acknowledgement, allowing a timely defect cure before appeal registration and merits consideration.
October 8, 2026   Case Laws FEMA
Proportionality review restricts reduction of FERA penalties unless the sanction is grossly excessive, unduly harsh, or conscience-shocking.
October 8, 2026   Case Laws Income Tax
Offshore supply receipts remain outside Indian taxation where CIF title passes abroad and contracts are genuinely separate.
October 8, 2026   Case Laws Income Tax
Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verification.
October 8, 2026   Case Laws Income Tax
Business set-up versus commencement determines deductibility, while appellate findings require consideration of contemporaneous operational evidence.
October 8, 2026   Case Laws Income Tax
Mandatory GST credit reversal on unsold completed units becomes deductible project cost when final allocation crystallises.
October 8, 2026   Case Laws Income Tax
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore supplies.
October 8, 2026   Case Laws Income Tax
Electronic receipt of DRP directions triggers the final-assessment deadline, rendering delayed faceless assessments time-barred and invalid.
October 8, 2026   Case Laws Income Tax
Gifted share holding periods include prior ownership, but indexation begins only when the donee's deemed cost is taxed.
October 8, 2026   Case Laws Income Tax
National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
October 8, 2026   Case Laws Income Tax
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and comparables.
October 8, 2026   Case Laws Customs
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appellate remedy.
October 8, 2026   Case Laws Customs
Customs detention charges cannot be imposed after clearance, requiring release of imported goods and preserving inter-party claims.
October 8, 2026   Case Laws GST
Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
October 8, 2026   Case Laws GST
GST appellate hearing rights protect appeals from dismissal over limitation, authority and interest-only pre-deposit objections.
October 8, 2026   Case Laws GST
Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.
October 8, 2026   Case Laws GST
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal grounds.
October 8, 2026   Case Laws GST
E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not Detention Penalty for Bonded-Warehouse Return Transit

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GST

Seeking restoration of registration certificate of the...

Court Orders GST Registration Revival for Non-Filers After Appeal Dismissed on Unsupported Grounds; Returns, Penalty Required.

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GST April 1, 2022 Case Laws HC
Seeking restoration of registration certificate of the Petitioners - non-filing of returns continuously for a period of six months - If the appellate authority would have put the firm to the notice, probably, the firm could have appropriately replied to the same. It appears that behind the back of the firm, the ground which is not at all in the show cause notice has been considered and ultimately, appeal came to be dismissed. - We permit the writ applicant to file his returns of an appropriate amount with penalty and interest in accordance with law. The GST registration will have to revived. - HC
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