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    October 1, 2026   Case Laws Income Tax
    Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
    October 1, 2026   Case Laws Income Tax
    Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
    October 1, 2026   Case Laws Income Tax
    Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
    October 1, 2026   Case Laws Customs
    Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
    October 1, 2026   Case Laws Customs
    Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
    October 1, 2026   Case Laws IBC
    Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
    October 1, 2026   Case Laws IBC
    One-Time Settlement Default Does Not Reset Insolvency Default Date, Limiting Section 10A Bar and Preserving Admission
    October 1, 2026   Case Laws Money Laundering
    Equivalent-value property attachment may reach pre-existing assets when direct proceeds of crime are unavailable or laundered.
    October 1, 2026   Case Laws Service Tax
    Foreign-bank charges under reverse charge require exporter privity; unsegregated demands, extended limitation and penalties fail.
    October 1, 2026   Case Laws Wealth-tax
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    September 30, 2026   Notes IBC
    Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
    September 30, 2026   Notes GST
    Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppressi...
    September 30, 2026   Notes GST
    Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
    September 30, 2026   Notifications Income Tax
    Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
    September 30, 2026   Notifications Income Tax
    Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
    September 30, 2026   Notifications Income Tax
    Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
    September 30, 2026   Notifications Labour laws
    ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
    September 30, 2026   Circulars Income Tax
    Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
    September 30, 2026   Circulars Customs
    Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
    September 30, 2026   Case Laws GST
    Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
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October 1, 2026   Case Laws Income Tax
Additional evidence and verification govern disputed creditor balances, agricultural claims, sales rebates, and share application money taxability.
October 1, 2026   Case Laws Income Tax
Transfer-pricing tolerance band applies to a single-value internal comparable, treating the declared price as arm's length.
October 1, 2026   Case Laws Income Tax
Pecuniary jurisdiction governs scrutiny notices: an ACIT notice without transfer can invalidate the resulting assessment.
October 1, 2026   Case Laws Customs
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties.
October 1, 2026   Case Laws Customs
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and penalties.
October 1, 2026   Case Laws IBC
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of disciplinary proceedings.
October 1, 2026   Case Laws IBC
One-Time Settlement Default Does Not Reset Insolvency Default Date, Limiting Section 10A Bar and Preserving Admission
October 1, 2026   Case Laws Money Laundering
Equivalent-value property attachment may reach pre-existing assets when direct proceeds of crime are unavailable or laundered.
October 1, 2026   Case Laws Service Tax
Foreign-bank charges under reverse charge require exporter privity; unsegregated demands, extended limitation and penalties fail.
October 1, 2026   Case Laws Wealth-tax
Agricultural-land exclusion under wealth tax extends retrospectively to revenue-record agricultural land used for agricultural purposes.
September 30, 2026   Notes IBC
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation and voting.
September 30, 2026   Notes GST
Extended GST limitation permits distinct scrutiny-based demands despite prior audit, but requires fraud, wilful misstatement, or tax-evasive suppression.
September 30, 2026   Notes GST
Blocked construction input tax credit persists despite taxable rental income, subject only to proven plant or structural-support exceptions.
September 30, 2026   Notifications Income Tax
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundation.
September 30, 2026   Notifications Income Tax
Scientific research institution approval applies subject to SIRO recognition, prescribed reporting, and donor certification requirements.
September 30, 2026   Notifications Income Tax
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance.
September 30, 2026   Notifications Labour laws
ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
September 30, 2026   Circulars Income Tax
Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
September 30, 2026   Circulars Customs
Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
September 30, 2026   Case Laws GST
Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.

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Home › Highlights › GST › 2023 › January, 2023 › This
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GST

Cancellation of GST registration of petitioner - it was not...

Court Allows Reconsideration of GST Revocation Due to Covid-19 Delay u/s 30 of CGST Act.

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GST January 20, 2023 Case Laws HC
Cancellation of GST registration of petitioner - it was not possible for him to seek revocation of the cancellation order on account of the Covid-19 pandemic and till disposal of the appeal by the respondent-Appellate Authority, the said explanation offered by the petitioner in not seeking revocation of the cancellation within a stipulated period of 30 days under Section 30 of the CGST Act is to be held as valid and proper and respondents are to be directed to reconsider the claim of the petitioner for revocation of the cancellation order in accordance with law - HC
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