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    October 21, 2026   Case Laws Income Tax
    Year-end accruals under consistent accounting remain deductible; duplicate taxation, invalid remands, and uninitiated penalties cannot stand.
    October 21, 2026   Case Laws Customs
    Sufficient cause for delayed Customs appeals excludes unexplained administrative inaction and unsupported blame placed on former counsel.
    October 21, 2026   Case Laws Customs
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    October 21, 2026   Case Laws Customs
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    October 21, 2026   Case Laws IBC
    Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
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    Reasoned FEMA penalty orders must disclose evidence supporting liability; an unexplained affirmance requires fresh adjudication.
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    Retrospective industrial incentive withdrawal invalidated; deemed Priority Sector approval and clinker-based cement SGST reimbursement eligibility rem...
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    Cheque signature presumptions withstand uncorroborated lost-cheque claims, while proprietary concern liabilities remain personal to the proprietor.
    October 21, 2026   Case Laws Indian Laws
    Cheque execution presumption: admitted signatures shift the burden, and a refer-to-drawer return supports dishonour liability.
    October 20, 2026   Notes GST
    Personal GST penalty extends beyond registration only when benefit retention and transaction control are cumulatively proved.
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    October 19, 2026   Notes GST
    GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
    October 19, 2026   Notes Income Tax
    TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional a...
    October 19, 2026   Notes Customs
    Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
    October 19, 2026   Notes Income Tax
    Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
    October 19, 2026   Notes GST
    Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
    October 19, 2026   Notes FEMA
    Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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October 21, 2026   Case Laws Income Tax
Year-end accruals under consistent accounting remain deductible; duplicate taxation, invalid remands, and uninitiated penalties cannot stand.
October 21, 2026   Case Laws Customs
Sufficient cause for delayed Customs appeals excludes unexplained administrative inaction and unsupported blame placed on former counsel.
October 21, 2026   Case Laws Customs
Proportionality in Customs Broker licence revocation protects brokers where employee misconduct lacks deliberate broker involvement or repeated violations.
October 21, 2026   Case Laws Customs
Essential character determines classification of multifunctional car radio units and qualifying SKD kits as automotive radio receivers.
October 21, 2026   Case Laws Companies Law
Reasoned SFIO investigation orders require discernible statutory grounds; later material cannot cure a defective initiation.
October 21, 2026   Case Laws IBC
Financial debt requires time value of money; share-purchase consideration without a repayment obligation cannot support insolvency proceedings.
October 21, 2026   Case Laws IBC
Pre-existing quality disputes restrict insolvency admission where credible contemporaneous evidence requires fuller determination in appropriate proceedings.
October 21, 2026   Case Laws IBC
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registration cancellation.
October 21, 2026   Case Laws FEMA
Reasoned FEMA penalty orders must disclose evidence supporting liability; an unexplained affirmance requires fresh adjudication.
October 21, 2026   Case Laws Indian Laws
Retrospective industrial incentive withdrawal invalidated; deemed Priority Sector approval and clinker-based cement SGST reimbursement eligibility remain subject to conditions.
October 21, 2026   Case Laws Indian Laws
Cheque signature presumptions withstand uncorroborated lost-cheque claims, while proprietary concern liabilities remain personal to the proprietor.
October 21, 2026   Case Laws Indian Laws
Cheque execution presumption: admitted signatures shift the burden, and a refer-to-drawer return supports dishonour liability.
October 20, 2026   Notes GST
Personal GST penalty extends beyond registration only when benefit retention and transaction control are cumulatively proved.
October 20, 2026   Notes IBC
Proof of tenancy rights determines whether insolvency professionals can recover corporate-debtor premises from permissive occupants.
October 19, 2026   Notes GST
GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
October 19, 2026   Notes Income Tax
TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional analysis.
October 19, 2026   Notes Customs
Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
October 19, 2026   Notes Income Tax
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation entries.
October 19, 2026   Notes GST
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherited estate.
October 19, 2026   Notes FEMA
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset holdings.

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Cancellation of GST registration of the petitioner - non-filing...

GST Registration Canceled for Non-Filing of Returns Over Six Months; No Jurisdictional Error Found by Authority.

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GST September 22, 2023 Case Laws HC
Cancellation of GST registration of the petitioner - non-filing of the returns, despite notice - Admittedly, the petitioner did not file returns for a period of six months consecutively and therefore, the authority has no option than to cancel the registration - there are no error of law in the exercise of jurisdiction by the authority in cancelling the registration of the petitioner. - HC
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