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    April 15, 2026   Case Laws GST
    Regular bail in CGST input tax credit fraud was granted where custodial interrogation was unnecessary and evidence was documentary.
    April 15, 2026   Case Laws GST
    Mandatory hearing requirement under GST law leads to setting aside adverse assessment and fresh decision after personal hearing
    April 15, 2026   Case Laws GST
    Input tax credit mismatch on imported goods requires reconsideration where the authority ignores the taxpayer's explanation.
    April 15, 2026   Case Laws GST
    Temporary identification number and separate GST notices required to preserve independent appellate remedies for company and Managing Director.
    April 15, 2026   Case Laws GST
    Right to inspection of relied upon documents upheld for effective reply to a show cause notice.
    April 15, 2026   Case Laws GST
    Pending rectification must be decided before dismissing a statutory appeal; appellate order set aside and fresh hearing directed.
    April 15, 2026   Case Laws GST
    GST recovery attachment vacated, with payment to supplier restrained pending resolution of collateral disputes.
    April 15, 2026   Case Laws GST
    Voluntary ITC reversal and Section 74(5) closure failed where the declaration was made during inspection in officers' presence.
    April 15, 2026   Case Laws Income Tax
    Amalgamation loss set-off barred where statute does not transfer predecessor losses and eight-year carry-forward limit has expired.
    April 15, 2026   Case Laws Income Tax
    Reassessment limitation and officer competence upheld as corrigendum time extension and factual disputes defeated writ interference.
    April 15, 2026   Case Laws Income Tax
    Beneficial circular on delayed Form 10IC filing extends to genuine cases despite assessment-year omission
    April 15, 2026   Case Laws Income Tax
    Reassessment under section 148 needs a live nexus with seized material; vague documents cannot justify reopening.
    April 15, 2026   Case Laws Income Tax
    Reassessment reopening needs a live nexus to seized material; vague and disconnected information cannot justify Section 148 action.
    April 15, 2026   Case Laws Income Tax
    Retrospective leave encashment exemption rejected; enhanced ceiling applies only from 01.04.2023, with Rs. 3 lakhs limit upheld.
    April 15, 2026   Case Laws Income Tax
    Dominant purpose test keeps trust receipts outside the commercial activity bar, allowing section 11 exemption.
    April 15, 2026   Case Laws Income Tax
    Revisional jurisdiction cannot be used against a DRP-directed assessment order passed in conformity with binding instructions.
    April 15, 2026   Case Laws Income Tax
    Delay cannot block a jurisdictional challenge to late fee under section 234E; appeals remanded for fresh hearing.
    April 15, 2026   Case Laws Income Tax
    Penalty for capital gains exemption lapse deleted where full disclosure and timely deposit showed no concealment.
    April 15, 2026   Case Laws Income Tax
    Unsigned reassessment approval found void where mandatory signing requirement under tax law was not met.
    April 15, 2026   Case Laws Customs
    Customs appeal limitation and Article 226 relief: High Court upheld statutory bar, yet restored appeal after condoning delay subject to costs.
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April 15, 2026   Case Laws GST
Regular bail in CGST input tax credit fraud was granted where custodial interrogation was unnecessary and evidence was documentary.
April 15, 2026   Case Laws GST
Mandatory hearing requirement under GST law leads to setting aside adverse assessment and fresh decision after personal hearing
April 15, 2026   Case Laws GST
Input tax credit mismatch on imported goods requires reconsideration where the authority ignores the taxpayer's explanation.
April 15, 2026   Case Laws GST
Temporary identification number and separate GST notices required to preserve independent appellate remedies for company and Managing Director.
April 15, 2026   Case Laws GST
Right to inspection of relied upon documents upheld for effective reply to a show cause notice.
April 15, 2026   Case Laws GST
Pending rectification must be decided before dismissing a statutory appeal; appellate order set aside and fresh hearing directed.
April 15, 2026   Case Laws GST
GST recovery attachment vacated, with payment to supplier restrained pending resolution of collateral disputes.
April 15, 2026   Case Laws GST
Voluntary ITC reversal and Section 74(5) closure failed where the declaration was made during inspection in officers' presence.
April 15, 2026   Case Laws Income Tax
Amalgamation loss set-off barred where statute does not transfer predecessor losses and eight-year carry-forward limit has expired.
April 15, 2026   Case Laws Income Tax
Reassessment limitation and officer competence upheld as corrigendum time extension and factual disputes defeated writ interference.
April 15, 2026   Case Laws Income Tax
Beneficial circular on delayed Form 10IC filing extends to genuine cases despite assessment-year omission
April 15, 2026   Case Laws Income Tax
Reassessment under section 148 needs a live nexus with seized material; vague documents cannot justify reopening.
April 15, 2026   Case Laws Income Tax
Reassessment reopening needs a live nexus to seized material; vague and disconnected information cannot justify Section 148 action.
April 15, 2026   Case Laws Income Tax
Retrospective leave encashment exemption rejected; enhanced ceiling applies only from 01.04.2023, with Rs. 3 lakhs limit upheld.
April 15, 2026   Case Laws Income Tax
Dominant purpose test keeps trust receipts outside the commercial activity bar, allowing section 11 exemption.
April 15, 2026   Case Laws Income Tax
Revisional jurisdiction cannot be used against a DRP-directed assessment order passed in conformity with binding instructions.
April 15, 2026   Case Laws Income Tax
Delay cannot block a jurisdictional challenge to late fee under section 234E; appeals remanded for fresh hearing.
April 15, 2026   Case Laws Income Tax
Penalty for capital gains exemption lapse deleted where full disclosure and timely deposit showed no concealment.
April 15, 2026   Case Laws Income Tax
Unsigned reassessment approval found void where mandatory signing requirement under tax law was not met.
April 15, 2026   Case Laws Customs
Customs appeal limitation and Article 226 relief: High Court upheld statutory bar, yet restored appeal after condoning delay subject to costs.

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Customs

Confiscation - redemption fine - penalty - import of Carnet -...

Goods Confiscated for Missing Re-Export Deadline; Importer Can Pay Redemption Fine; No Errors Found in Penalty Decision.

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Customs October 6, 2022 Case Laws AT
Confiscation - redemption fine - penalty - import of Carnet - goods cannot be re-exported within stipulated time - the goods were required to be re-exported on 21.12.2019. By this date there was no COVID situation in India - There are no infirmity in the order directing confiscation of these goods giving an option of paying the redemption fine - AT
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Acts Income Tax
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