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    May 11, 2026   Case Laws Customs
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May 11, 2026   Case Laws Customs
Self-assessed Bill of Entry finality bars late short-shipment claims and refund-based reopening of assessment.
May 11, 2026   Case Laws Customs
Advance ruling barred by binding precedent where roasted areca nuts classification had already been settled by the High Court.
May 11, 2026   Case Laws Money Laundering
ECIR under PML Act is not automatic on a predicate offence; enforcement satisfaction must be independently recorded.
May 11, 2026   Case Laws Money Laundering
Continuing money-laundering and proceeds-of-crime attachment upheld despite pre-2009 acquisition and third-party ownership claims
May 11, 2026   Case Laws Money Laundering
Provisional attachment and equivalent value seizure upheld under money-laundering law, despite interim relief in the predicate case.
May 11, 2026   Case Laws Service Tax
SEZ subcontracted services qualify for exemption, while non-SEZ tax demands, interest and fresh credit verification were sustained
May 11, 2026   Case Laws Indian Laws
Provisional liquidator control defeats cheque liability where dishonour is for account blocked, not insufficiency of funds.
May 9, 2026   Case Laws GST
Input tax credit time-limit amendment required fresh adjudication; garnishee proceedings could not survive the quashed order.
May 9, 2026   Case Laws GST
Statutory regulatory functions are not taxable business activity, and fees for such quasi-judicial work fall outside service tax and GST.
May 9, 2026   Case Laws GST
E-commerce tax notice quashed for misapplying tax collection, input tax credit reversal, and fraud-based demand provisions.
May 9, 2026   Case Laws Income Tax
Deduction under section 80P(2)(d) upheld for interest earned by a co-operative society from a co-operative bank.
May 9, 2026   Case Laws GST
GST circular relief for invoice errors extended to financial year 2019-20; adjudication order quashed and remand ordered.
May 9, 2026   Case Laws GST
Anti-profiteering under GST requires passing on ITC benefit to buyers through price reduction, with interest and penalty exposure.
May 9, 2026   Case Laws GST
Rebuttable anti-profiteering presumption requires consideration of market forces and input costs; report remanded for fresh investigation.
May 9, 2026   Case Laws GST
Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
May 9, 2026   Case Laws Income Tax
Section 263 revision upheld where non-allocation of Head Office expenses showed lack of inquiry in deduction computation.
May 9, 2026   Case Laws Income Tax
Finality under the Vivad se Vishwas scheme bars rectification of a determined order under the Income-tax Act.
May 9, 2026   Case Laws Income Tax
Penalty for non-compliance with notice was deleted after later compliance was accepted and assessment was completed on the material filed.
May 9, 2026   Case Laws Income Tax
Concessional tax rate under section 115BAA allowed despite delayed Form 10-IC where option was disclosed and processed.
May 9, 2026   Case Laws Income Tax
Section 80P deduction cannot be denied for belated return filing where section 80AC(ii) was not yet applicable.

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Direct Taxes

Benami transaction - source of carrying huge cash - The fact of...

High Court Dismisses Petition: Petitioner Fails to Clarify Unexplained Cash and Existence of Sultan Foumi u/s 24(1.

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Direct Taxes September 5, 2023 Case Laws HC
Benami transaction - source of carrying huge cash - The fact of the matter is that, here is the petitioner who is found to possess unexplained cash which he tries to explain through conflicting versions. Whether a person Sultan Foumi exists itself now comes under the scanner, since the response of the petitioner to the notice under Sec.24(1) of the Act seems to suggest something different. Could Sultan Foumi be a fictitious character? It is for the petitioner to explain. - Petition dismissed - HC
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