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    May 30, 2026   Case Laws GST
    Writ jurisdiction is not entertained where an efficacious statutory appeal exists and no natural justice breach is shown.
    May 30, 2026   Case Laws GST
    GST registration restoration cannot be withheld merely because a departmental appeal is pending without stay
    May 30, 2026   Case Laws GST
    Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.
    May 30, 2026   Case Laws GST
    Show cause notice must quantify interest before adjudication; later demand beyond the notice was quashed.
    May 30, 2026   Case Laws GST
    Reason to believe under Rule 86A must be independently recorded before blocking input tax credit, or the order fails.
    May 30, 2026   Case Laws GST
    Bogus GST transactions may justify registration cancellation even during return scrutiny, with disputed facts left to statutory remedies.
    May 30, 2026   Case Laws GST
    GST confiscation cannot rest on excess stock found in survey; tax and penalty orders were set aside.
    May 30, 2026   Case Laws GST
    GST appeal limitation cannot be extended beyond the statutory condonable period; Section 5 of the Limitation Act is excluded.
    May 30, 2026   Case Laws GST
    GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.
    May 30, 2026   Case Laws GST
    Procedural time limit cannot defeat retrospective input tax credit relief; rectification application restored for fresh merits review.
    May 30, 2026   Case Laws GST
    Personal hearing in GST adjudication is mandatory; ex parte assessment and appellate orders were set aside for natural justice breach.
    May 30, 2026   Case Laws GST
    Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
    May 30, 2026   Case Laws GST
    GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
    May 30, 2026   Case Laws GST
    Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
    May 30, 2026   Case Laws GST
    Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
    May 30, 2026   Case Laws Income Tax
    Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
    May 30, 2026   Case Laws Income Tax
    Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
    May 30, 2026   Case Laws Income Tax
    Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
    May 30, 2026   Case Laws Income Tax
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
    May 30, 2026   Case Laws Income Tax
    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
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May 30, 2026   Case Laws GST
Writ jurisdiction is not entertained where an efficacious statutory appeal exists and no natural justice breach is shown.
May 30, 2026   Case Laws GST
GST registration restoration cannot be withheld merely because a departmental appeal is pending without stay
May 30, 2026   Case Laws GST
Natural justice in Section 74 adjudication requires personal hearing before adverse order; assessment set aside and remitted.
May 30, 2026   Case Laws GST
Show cause notice must quantify interest before adjudication; later demand beyond the notice was quashed.
May 30, 2026   Case Laws GST
Reason to believe under Rule 86A must be independently recorded before blocking input tax credit, or the order fails.
May 30, 2026   Case Laws GST
Bogus GST transactions may justify registration cancellation even during return scrutiny, with disputed facts left to statutory remedies.
May 30, 2026   Case Laws GST
GST confiscation cannot rest on excess stock found in survey; tax and penalty orders were set aside.
May 30, 2026   Case Laws GST
GST appeal limitation cannot be extended beyond the statutory condonable period; Section 5 of the Limitation Act is excluded.
May 30, 2026   Case Laws GST
GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.
May 30, 2026   Case Laws GST
Procedural time limit cannot defeat retrospective input tax credit relief; rectification application restored for fresh merits review.
May 30, 2026   Case Laws GST
Personal hearing in GST adjudication is mandatory; ex parte assessment and appellate orders were set aside for natural justice breach.
May 30, 2026   Case Laws GST
Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
May 30, 2026   Case Laws GST
GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
May 30, 2026   Case Laws GST
Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
May 30, 2026   Case Laws GST
Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
May 30, 2026   Case Laws Income Tax
Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
May 30, 2026   Case Laws Income Tax
Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
May 30, 2026   Case Laws Income Tax
Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
May 30, 2026   Case Laws Income Tax
Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
May 30, 2026   Case Laws Income Tax
TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages

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Companies Law

Seeking restoration of striken off name of company - company was...

NCLT Denies Company's Appeal for Restoration Due to Inactivity and Director Disputes u/s 252 of Companies Act.

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Companies Law May 25, 2023 Case Laws AT
Seeking restoration of striken off name of company - company was non-operational - neither any GST was paid nor revenue from operation was collected. These facts are enough to draw an inference that the company was non-operational nor doing any business. Besides this there is admission of the appellant before NCLT that in the management of the company there was deadlock due to litigation and disputes amongst the directors. - NCLT has committed no error in rejecting the appeal filed by the company under Section 252 of the Act for its restoration. - AT
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Acts Income Tax
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