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    August 17, 2026   Case Laws Income Tax
    Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
    August 17, 2026   Case Laws Income Tax
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August 17, 2026   Case Laws Income Tax
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdiction.
August 17, 2026   Case Laws Income Tax
Tax audit penalty cannot apply when turnover is estimated from bank deposits without existing books of account.
August 17, 2026   Case Laws Income Tax
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on evidence.
August 17, 2026   Case Laws Income Tax
Unexplained cash deposits require full review of debtor-recovery evidence; penalty initiation remains separate from quantum assessment proceedings.
August 17, 2026   Case Laws Income Tax
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verification.
August 17, 2026   Case Laws Customs
Unauthorised broker credentials in prohibited-goods clearance justify licence revocation where core due-diligence and importer-authorisation duties are breached.
August 17, 2026   Case Laws Customs
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermissible.
August 17, 2026   Case Laws Customs
Declared FOB value and drawback survived where matching export remittances existed and no independent overvaluation enquiry supported the demand.
August 17, 2026   Case Laws Customs
Supplementary show cause notices cannot add fresh customs grounds without limitation compliance and a meaningful opportunity to respond.
August 17, 2026   Case Laws Companies Law
Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
August 17, 2026   Case Laws SEBI
Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
August 17, 2026   Case Laws Service Tax
Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
August 17, 2026   Case Laws Service Tax
Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
August 17, 2026   Case Laws Service Tax
Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.
August 17, 2026   Case Laws Central Excise
Job-work vehicle valuation includes the Rule 8 chassis margin, but departmental knowledge defeats extended limitation for alleged suppression.
August 17, 2026   Case Laws Indian Laws
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretion.
August 17, 2026   Case Laws Indian Laws
Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
August 14, 2026   Notifications Companies Law
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements from annual periods beginning April 2026.
August 14, 2026   Case Laws GST
Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
August 14, 2026   Case Laws GST
Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitution.

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Home › Highlights › Central Excise › 2022 › November, 2022 › This
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Central Excise

Levy of penalty u/r 26 of Central Excise Rules, 2002 -...

Appellant Penalized for Fraudulent Cenvat Credit Under Central Excise Rule 26; Issued Invoices Without Supplying Goods.

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Central Excise November 22, 2022 Case Laws AT
Levy of penalty u/r 26 of Central Excise Rules, 2002 - fraudulent passing of cenvat Credit - it is clearly established that the appellant has facilitated by only issuing the invoice without supplying the goods for passing of the fraudulent cenvat credit - Therefore, the appellant was rightly liable for penalty under Rule 26. - AT
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