Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    October 26, 2026   Case Laws GST
    Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
    October 26, 2026   Case Laws GST
    Project-specific ITC benefit calculations may use credit-to-purchase-value data, with GST on excess realisation included in anti-profiteering amounts.
    October 26, 2026   Case Laws Income Tax
    Condonation of delayed accumulation declaration filing protects charitable-income claims disclosed in the original return and audit report.
    October 26, 2026   Case Laws Income Tax
    Tax sought to be evaded is nil where disclosed additional income is accepted without further addition.
    October 26, 2026   Case Laws Income Tax
    Reassessment scrutiny requires examination of taxpayer evidence before notices issue; unreasoned turnover allegations require reconsideration.
    October 26, 2026   Case Laws Income Tax
    Sufficient cause for delayed tax appeals requires a credible explanation; consequential reassessment and auditor changes are insufficient.
    October 26, 2026   Case Laws Income Tax
    Voluntary early retirement ex gratia payments outside service-rule obligations are not taxable as profits in lieu of salary
    October 26, 2026   Case Laws Income Tax
    Show-cause notice requirements in faceless reassessment invalidate undisclosed prejudicial disallowances for violating mandatory procedure and natural...
    October 26, 2026   Case Laws Income Tax
    Reasonable Cause for Delayed Tax Audit Reporting Prevents Penalty Where Illness Remains Unrebutted and Delay Is Sufficiently Explained
    October 26, 2026   Case Laws Income Tax
    Specific statutory charges in penalty notices protect response rights and can invalidate under-reporting and search penalties.
    October 26, 2026   Case Laws Income Tax
    Standard software receipts treated as business income, not royalty, and remain untaxable without an Indian permanent establishment.
    October 26, 2026   Case Laws Income Tax
    Arm's-length pricing curbs guarantee and loan adjustments, while withholding rules govern deductions for cross-border payments.
    October 26, 2026   Case Laws Income Tax
    Rectification limits bar consequential assessment changes where advance-tax interest liability remains legally debatable or merged in appeal.
    October 26, 2026   Case Laws Income Tax
    Depreciation on Capitalised Foreign Exchange Loss Is Allowable When Realised Loss Forms Part of Actual Asset Cost
    October 26, 2026   Case Laws Income Tax
    Appellate Jurisdiction Over Regular Assessment Issues Preserves Interest Verification and Caps Exempt-Income Disallowance at Exempt Income
    October 26, 2026   Case Laws Money Laundering
    Right to speedy trial supports conditional bail where prolonged PMLA custody lacks progress in both interconnected trials.
    October 26, 2026   Case Laws Money Laundering
    PMLA summons remain valid despite a stayed predicate FIR where the FIR predates the ECIR and remains unquashed.
    October 26, 2026   Case Laws Money Laundering
    Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy...
    October 26, 2026   Case Laws VAT / Sales Tax
    Contractual tax reimbursement disputes are arbitrable, but DVAT exemptions can defeat reimbursement claims under works contracts.
    October 26, 2026   Case Laws VAT / Sales Tax
    Retrospective evidentiary requirements for input tax credit require a fresh opportunity to establish genuine purchase transactions.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 26, 2026   Case Laws GST
Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully available.
October 26, 2026   Case Laws GST
Project-specific ITC benefit calculations may use credit-to-purchase-value data, with GST on excess realisation included in anti-profiteering amounts.
October 26, 2026   Case Laws Income Tax
Condonation of delayed accumulation declaration filing protects charitable-income claims disclosed in the original return and audit report.
October 26, 2026   Case Laws Income Tax
Tax sought to be evaded is nil where disclosed additional income is accepted without further addition.
October 26, 2026   Case Laws Income Tax
Reassessment scrutiny requires examination of taxpayer evidence before notices issue; unreasoned turnover allegations require reconsideration.
October 26, 2026   Case Laws Income Tax
Sufficient cause for delayed tax appeals requires a credible explanation; consequential reassessment and auditor changes are insufficient.
October 26, 2026   Case Laws Income Tax
Voluntary early retirement ex gratia payments outside service-rule obligations are not taxable as profits in lieu of salary
October 26, 2026   Case Laws Income Tax
Show-cause notice requirements in faceless reassessment invalidate undisclosed prejudicial disallowances for violating mandatory procedure and natural justice.
October 26, 2026   Case Laws Income Tax
Reasonable Cause for Delayed Tax Audit Reporting Prevents Penalty Where Illness Remains Unrebutted and Delay Is Sufficiently Explained
October 26, 2026   Case Laws Income Tax
Specific statutory charges in penalty notices protect response rights and can invalidate under-reporting and search penalties.
October 26, 2026   Case Laws Income Tax
Standard software receipts treated as business income, not royalty, and remain untaxable without an Indian permanent establishment.
October 26, 2026   Case Laws Income Tax
Arm's-length pricing curbs guarantee and loan adjustments, while withholding rules govern deductions for cross-border payments.
October 26, 2026   Case Laws Income Tax
Rectification limits bar consequential assessment changes where advance-tax interest liability remains legally debatable or merged in appeal.
October 26, 2026   Case Laws Income Tax
Depreciation on Capitalised Foreign Exchange Loss Is Allowable When Realised Loss Forms Part of Actual Asset Cost
October 26, 2026   Case Laws Income Tax
Appellate Jurisdiction Over Regular Assessment Issues Preserves Interest Verification and Caps Exempt-Income Disallowance at Exempt Income
October 26, 2026   Case Laws Money Laundering
Right to speedy trial supports conditional bail where prolonged PMLA custody lacks progress in both interconnected trials.
October 26, 2026   Case Laws Money Laundering
PMLA summons remain valid despite a stayed predicate FIR where the FIR predates the ECIR and remains unquashed.
October 26, 2026   Case Laws Money Laundering
Bank-account freezing under anti-money-laundering law requires recorded reasons; writ review remains available despite an alternative statutory remedy.
October 26, 2026   Case Laws VAT / Sales Tax
Contractual tax reimbursement disputes are arbitrable, but DVAT exemptions can defeat reimbursement claims under works contracts.
October 26, 2026   Case Laws VAT / Sales Tax
Retrospective evidentiary requirements for input tax credit require a fresh opportunity to establish genuine purchase transactions.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2023 › August, 2023 › This
Back

All Highlights

GST

Principles of natural justice - petitioner was given fifteen...

High Court Dismisses Writ Petition; Petitioner Given 15 Days for Response and Personal Hearing per Natural Justice Principles.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST August 4, 2023 Case Laws HC
Principles of natural justice - petitioner was given fifteen days time to respond and also to come for a personal hearing - There is no merits in the present writ petition - HC
View Source View

Topics

Acts Income Tax
Next ➔