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    June 13, 2026   Case Laws GST
    System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
    June 13, 2026   Case Laws GST
    GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
    June 13, 2026   Case Laws GST
    GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
    June 13, 2026   Case Laws GST
    Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
    June 13, 2026   Case Laws GST
    Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
    June 13, 2026   Case Laws GST
    Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
    June 13, 2026   Case Laws GST
    GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
    June 13, 2026   Case Laws GST
    Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
    June 13, 2026   Case Laws Income Tax
    Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
    June 13, 2026   Case Laws Income Tax
    TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
    June 13, 2026   Case Laws Income Tax
    Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
    June 13, 2026   Case Laws Income Tax
    Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
    June 13, 2026   Case Laws Income Tax
    GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
    June 13, 2026   Case Laws Income Tax
    Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
    June 13, 2026   Case Laws Income Tax
    Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
    June 13, 2026   Case Laws Income Tax
    Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
    June 13, 2026   Case Laws Income Tax
    Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
    June 13, 2026   Case Laws Income Tax
    Weighted deduction for research expenditure and flawed transfer pricing benchmarking were both rejected in the Revenue's challenge.
    June 13, 2026   Case Laws Customs
    Mandatory extension and communication rules for seized cash: retention beyond six months held unlawful, with costs for overreaching proceedings.
    June 13, 2026   Case Laws Customs
    Section 112(a) penalties denied for supporting manufacturer and deemed export recipient where precedent covered the dispute.
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June 13, 2026   Case Laws GST
System-generated GST notices must identify the competent issuing authority; otherwise, cancellation of registration cannot stand.
June 13, 2026   Case Laws GST
GST limitation and suppression on ITC mismatch upheld after Covid-19 exclusion and extended-period notice challenge
June 13, 2026   Case Laws GST
GST job-work records and revenue neutrality: Section 74 invocation upheld, while factual verification of neutrality was remitted.
June 13, 2026   Case Laws GST
Restoration of cancelled GST registration may follow payment of dues where default stems from hardship and Covid disruption.
June 13, 2026   Case Laws GST
Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
June 13, 2026   Case Laws GST
Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
June 13, 2026   Case Laws GST
GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
June 13, 2026   Case Laws GST
Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
June 13, 2026   Case Laws Income Tax
Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
June 13, 2026   Case Laws Income Tax
TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
June 13, 2026   Case Laws Income Tax
Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
June 13, 2026   Case Laws Income Tax
Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
June 13, 2026   Case Laws Income Tax
GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
June 13, 2026   Case Laws Income Tax
Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
June 13, 2026   Case Laws Income Tax
Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
June 13, 2026   Case Laws Income Tax
Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
June 13, 2026   Case Laws Income Tax
Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
June 13, 2026   Case Laws Income Tax
Weighted deduction for research expenditure and flawed transfer pricing benchmarking were both rejected in the Revenue's challenge.
June 13, 2026   Case Laws Customs
Mandatory extension and communication rules for seized cash: retention beyond six months held unlawful, with costs for overreaching proceedings.
June 13, 2026   Case Laws Customs
Section 112(a) penalties denied for supporting manufacturer and deemed export recipient where precedent covered the dispute.

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Customs

Import of good subject to FSSAI regulations - time frame for...

Court Acknowledges Challenges in Setting Specific Timeframe for FSSAI Inspection and Sampling u/s 47(5) of the Act.

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Customs September 30, 2022 Case Laws HC
Import of good subject to FSSAI regulations - time frame for inspection of goods - Section 47(5) of the Act only makes provisions for the authorized officer of FSSAI to take samples of the imported articles and forward the same to the Food Analyst - it would not be prudent to prescribe or stipulate a particular timeframe within which that exercise of inspection, taking of samples and clearance is ultimately completed. This since it would be impossible for the Court to predict the vagaries of a particular situation as well as the volume of imported articles of food that may be pending for inspection at any particular point of time by FSSAI. - HC
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Acts Income Tax
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