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    October 9, 2026   Notes Income Tax
    Automated allocation governs reassessment notices, while retrospective validation cannot override unamended faceless jurisdictional requirements under...
    October 9, 2026   Notes GST
    Doctrine of merger distinguishes refusal of special leave from appellate adjudication, preserving review and remanded proceedings where appropriate.
    October 9, 2026   Notes Indian Laws
    NDPS commercial-quantity bail requires separate findings on non-guilt and future offending, with trial delay assessed within Section 37.
    October 9, 2026   Notes Customs
    Approved customs custodians bear duty for proven pilferage in custody, while pre-approval losses fall outside statutory liability.
    October 9, 2026   Notes Indian Laws
    Section 5 condonation preserves delayed externment appeals where the special statute sets no express or implied outer limit.
    October 9, 2026   Case Laws GST
    Manual show-cause replies in GST adjudication require consideration; orders issued before permitted evidence deadlines breach natural justice.
    October 9, 2026   Case Laws GST
    Input tax credit reversal on supplier credit notes was not mandatory; bona fide IGST adjustment did not attract fresh demand.
    October 9, 2026   Case Laws GST
    Leasehold rights assignment transfers benefits of immovable property, keeping industrial plot transfers outside the GST supply net.
    October 9, 2026   Case Laws GST
    Retrospective price escalation triggers interest from original clearance, while bona fide transitional compliance does not attract tax penalty.
    October 9, 2026   Case Laws GST
    Adjusted total turnover requires inclusion of time-barred credit notes, but the zero-rated supply refund remained permissible.
    October 9, 2026   Case Laws GST
    Belated Credit Notes Increase Adjusted Total Turnover and Reduce Inverted Duty Structure Input Tax Credit Refunds
    October 9, 2026   Case Laws GST
    Monetary-limit policy requires Revenue to prove a recognised exception before pursuing a GST penalty appeal on merits.
    October 9, 2026   Case Laws GST
    Bogus Inward Supply Allegations Require Proof of Supplier Non-Existence or Tax Evasion Before GST Demands Survive
    October 9, 2026   Case Laws GST
    Monetary-limit policy binds departmental GST appeals; absent a recognised exception and recorded Commissioner opinion, below-threshold appeals fail.
    October 9, 2026   Case Laws GST
    Assignment of Industrial Leasehold Rights Is Treated as Immovable Property Transfer, Excluding GST on Third-Party Assignments
    October 9, 2026   Case Laws Income Tax
    Purpose test classifies electricity subsidies tied to production costs as taxable revenue receipts rather than capital assistance.
    October 9, 2026   Case Laws Income Tax
    Faceless assessment requires meaningful hearing where portal barriers prevent uploading responses and supporting evidence before adverse orders.
    October 9, 2026   Case Laws Income Tax
    Natural justice requires consideration of portal-filed adjournment requests before final assessment, requiring fresh assessment and hearing.
    October 9, 2026   Case Laws Income Tax
    Minimum alternate tax exclusion for regulated banking companies, with actual-payment leave encashment deduction and computer-rate UPS depreciation.
    October 9, 2026   Case Laws Income Tax
    Political donation deduction fails where search admissions establish bogus contributions and evidence does not rebut the finding.
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October 9, 2026   Notes Income Tax
Automated allocation governs reassessment notices, while retrospective validation cannot override unamended faceless jurisdictional requirements under the statutory scheme.
October 9, 2026   Notes GST
Doctrine of merger distinguishes refusal of special leave from appellate adjudication, preserving review and remanded proceedings where appropriate.
October 9, 2026   Notes Indian Laws
NDPS commercial-quantity bail requires separate findings on non-guilt and future offending, with trial delay assessed within Section 37.
October 9, 2026   Notes Customs
Approved customs custodians bear duty for proven pilferage in custody, while pre-approval losses fall outside statutory liability.
October 9, 2026   Notes Indian Laws
Section 5 condonation preserves delayed externment appeals where the special statute sets no express or implied outer limit.
October 9, 2026   Case Laws GST
Manual show-cause replies in GST adjudication require consideration; orders issued before permitted evidence deadlines breach natural justice.
October 9, 2026   Case Laws GST
Input tax credit reversal on supplier credit notes was not mandatory; bona fide IGST adjustment did not attract fresh demand.
October 9, 2026   Case Laws GST
Leasehold rights assignment transfers benefits of immovable property, keeping industrial plot transfers outside the GST supply net.
October 9, 2026   Case Laws GST
Retrospective price escalation triggers interest from original clearance, while bona fide transitional compliance does not attract tax penalty.
October 9, 2026   Case Laws GST
Adjusted total turnover requires inclusion of time-barred credit notes, but the zero-rated supply refund remained permissible.
October 9, 2026   Case Laws GST
Belated Credit Notes Increase Adjusted Total Turnover and Reduce Inverted Duty Structure Input Tax Credit Refunds
October 9, 2026   Case Laws GST
Monetary-limit policy requires Revenue to prove a recognised exception before pursuing a GST penalty appeal on merits.
October 9, 2026   Case Laws GST
Bogus Inward Supply Allegations Require Proof of Supplier Non-Existence or Tax Evasion Before GST Demands Survive
October 9, 2026   Case Laws GST
Monetary-limit policy binds departmental GST appeals; absent a recognised exception and recorded Commissioner opinion, below-threshold appeals fail.
October 9, 2026   Case Laws GST
Assignment of Industrial Leasehold Rights Is Treated as Immovable Property Transfer, Excluding GST on Third-Party Assignments
October 9, 2026   Case Laws Income Tax
Purpose test classifies electricity subsidies tied to production costs as taxable revenue receipts rather than capital assistance.
October 9, 2026   Case Laws Income Tax
Faceless assessment requires meaningful hearing where portal barriers prevent uploading responses and supporting evidence before adverse orders.
October 9, 2026   Case Laws Income Tax
Natural justice requires consideration of portal-filed adjournment requests before final assessment, requiring fresh assessment and hearing.
October 9, 2026   Case Laws Income Tax
Minimum alternate tax exclusion for regulated banking companies, with actual-payment leave encashment deduction and computer-rate UPS depreciation.
October 9, 2026   Case Laws Income Tax
Political donation deduction fails where search admissions establish bogus contributions and evidence does not rebut the finding.

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Validity of advance ruling - revenue appeal - though the...

Advance Ruling Upheld Despite Fraud Allegations and Search Operations; Uttar Pradesh Ruling Stands Firm.

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GST July 16, 2022 Case Laws AAAR
Validity of advance ruling - revenue appeal - though the Appellant has informed that there are several alerts issued against the said firm by department and that they have indulged in claiming refund of accumulated ITC obtained through fraudulent means and many search operations have been conducted against the party, but, nowhere it has been objected by the Appellant that the questions raised in the advance ruling application of the respondent is already pending or decided in any proceedings in the case of an applicant under any of the provisions of the Act - The order issued by the Authority for Advance Ruling, Uttar Pradesh is proper and needs no interference. - AAAR
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