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    September 7, 2026   Case Laws GST
    Expiry of a CGST prohibition order requires release of detained goods without affecting the underlying departmental investigation.
    September 7, 2026   Case Laws GST
    Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
    September 7, 2026   Case Laws GST
    Inverted duty refunds cover higher-taxed packaging inputs for packaged tea, while rate-reduction guidance does not bar claims.
    September 7, 2026   Case Laws GST
    Inverted duty refunds include packaging inputs where administrative circulars cannot restrict statutory input tax credit entitlement.
    September 7, 2026   Case Laws GST
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    September 7, 2026   Case Laws Income Tax
    Valuation reference used to extend assessment limitation was invalid where no genuine asset valuation inquiry was required.
    September 7, 2026   Case Laws GST
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    September 7, 2026   Case Laws Income Tax
    Revised-return scrutiny requires a fresh statutory notice, while exempt-income and research deductions receive defined limits.
    September 7, 2026   Case Laws Income Tax
    ITAT territorial jurisdiction follows the Assessing Officer's location, requiring appeals and cross-objections only before the appropriate Bench.
    September 7, 2026   Case Laws Income Tax
    Assessment Transfer Without Statutory Authority Nullifies Transferee Assessment and Consequential Penalty for Inaccurate Income Particulars
    September 7, 2026   Case Laws Income Tax
    Corpus Donations and Charitable Accumulation: Cricket infrastructure grants and procedural fairness protect charitable income exemptions
    September 7, 2026   Case Laws Income Tax
    Misreporting penalties require proven statutory circumstances; omitted interest income attracts under-reporting treatment absent evidence of deliberat...
    September 7, 2026   Case Laws Income Tax
    Bona fide disclosed legal claims on slump-sale negative net worth do not constitute inaccurate particulars for penalty purposes.
    September 7, 2026   Case Laws Income Tax
    Business Dependence Establishes Associated Enterprise Status; Domestic Tested Party and Fresh Regulatory Affairs Benchmarking Required
    September 7, 2026   Case Laws Income Tax
    Trade discounts received by milk resale agents are explained income, preventing estimated additions as unexplained money.
    September 7, 2026   Case Laws Income Tax
    Foreign withholding tax remains non-deductible where eligible for double-taxation relief, even if no Indian credit is usable.
    September 7, 2026   Case Laws Income Tax
    Year-end expense provisions require independent TDS compliance despite tax disallowance, subject to vendor-level verification of withholding liability...
    September 7, 2026   Case Laws Customs
    Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
    September 7, 2026   Case Laws Customs
    Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
    September 7, 2026   Case Laws Customs
    Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.
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September 7, 2026   Case Laws GST
Expiry of a CGST prohibition order requires release of detained goods without affecting the underlying departmental investigation.
September 7, 2026   Case Laws GST
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate remedy.
September 7, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed packaging inputs for packaged tea, while rate-reduction guidance does not bar claims.
September 7, 2026   Case Laws GST
Inverted duty refunds include packaging inputs where administrative circulars cannot restrict statutory input tax credit entitlement.
September 7, 2026   Case Laws GST
Input tax credit mismatch requires transaction-level verification; demands must remain within show-cause notice and applicable verification periods.
September 7, 2026   Case Laws Income Tax
Valuation reference used to extend assessment limitation was invalid where no genuine asset valuation inquiry was required.
September 7, 2026   Case Laws GST
Fraudulent GST registrations using misused PAN and Aadhaar credentials require stronger identity-verification safeguards and preventive measures.
September 7, 2026   Case Laws Income Tax
Revised-return scrutiny requires a fresh statutory notice, while exempt-income and research deductions receive defined limits.
September 7, 2026   Case Laws Income Tax
ITAT territorial jurisdiction follows the Assessing Officer's location, requiring appeals and cross-objections only before the appropriate Bench.
September 7, 2026   Case Laws Income Tax
Assessment Transfer Without Statutory Authority Nullifies Transferee Assessment and Consequential Penalty for Inaccurate Income Particulars
September 7, 2026   Case Laws Income Tax
Corpus Donations and Charitable Accumulation: Cricket infrastructure grants and procedural fairness protect charitable income exemptions
September 7, 2026   Case Laws Income Tax
Misreporting penalties require proven statutory circumstances; omitted interest income attracts under-reporting treatment absent evidence of deliberate misreporting.
September 7, 2026   Case Laws Income Tax
Bona fide disclosed legal claims on slump-sale negative net worth do not constitute inaccurate particulars for penalty purposes.
September 7, 2026   Case Laws Income Tax
Business Dependence Establishes Associated Enterprise Status; Domestic Tested Party and Fresh Regulatory Affairs Benchmarking Required
September 7, 2026   Case Laws Income Tax
Trade discounts received by milk resale agents are explained income, preventing estimated additions as unexplained money.
September 7, 2026   Case Laws Income Tax
Foreign withholding tax remains non-deductible where eligible for double-taxation relief, even if no Indian credit is usable.
September 7, 2026   Case Laws Income Tax
Year-end expense provisions require independent TDS compliance despite tax disallowance, subject to vendor-level verification of withholding liability.
September 7, 2026   Case Laws Customs
Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
September 7, 2026   Case Laws Customs
Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
September 7, 2026   Case Laws Customs
Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.

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Service Tax

Refund of Service Tax - principles of unjust enrichment - Since...

Retrospective Service Tax Exemption Leads to Refund Credited to Consumer Welfare Fund Due to Unjust Enrichment Principles.

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Service Tax April 29, 2023 Case Laws AT
Refund of Service Tax - principles of unjust enrichment - Since the appellant have paid service tax in the routine course and subsequently when the service tax was made exempted retrospectively, the incidence of service tax stood passed on. Therefore, the lower authorities have rightly credited the refund amount in the Consumer Welfare Fund - AT
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