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    September 14, 2026   Case Laws Income Tax
    Interest waiver requires a pre-existing jurisdictional ruling and payment of principal tax; excess demand interest may be refunded.
    September 14, 2026   Case Laws Income Tax
    Penalty jurisdiction under cash loan restrictions cannot support revision where assessments predate the Assessing Officer's authority.
    September 14, 2026   Case Laws Income Tax
    Obsolete inventory valuation at net realisable value stands where the Revenue lacks evidence of a higher recoverable amount.
    September 14, 2026   Case Laws Income Tax
    Survey surrender income from business cash and stock discrepancies attracts normal business tax rates, not enhanced taxation retrospectively.
    September 14, 2026   Case Laws Income Tax
    Recorded business receipts cannot be treated as unexplained money when cash deposits remain within disclosed book balances.
    September 14, 2026   Case Laws Income Tax
    Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
    September 14, 2026   Case Laws Income Tax
    Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.
    September 14, 2026   Case Laws Income Tax
    Documentary proof of inherited jewellery defeats unexplained-income additions, while duplicate HUF brokerage lacks capital-gains deductibility.
    September 14, 2026   Case Laws Income Tax
    Charitable donations qualify as deductions from income from other sources when made to advance the entity's objects.
    September 14, 2026   Case Laws Income Tax
    Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
    September 14, 2026   Case Laws Income Tax
    Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.
    September 14, 2026   Case Laws Income Tax
    Unexplained Credits Require Current-Year Evidence, While Recorded Debtors and Opening Balances Cannot Be Treated as Income
    September 14, 2026   Case Laws Income Tax
    Revenue character prevails over CWIP accounting, while telecom service payments escape withholding absent Indian taxability.
    September 14, 2026   Case Laws Income Tax
    Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
    September 14, 2026   Case Laws Income Tax
    DCF valuation under share-premium rules cannot be replaced by NAV merely because projections differ from later results.
    September 14, 2026   Case Laws Customs
    Declared Transaction Value: bona fide supplier mix-up precludes enhancement, confiscation and importer penalty while permitting duty-paid clearance.
    September 14, 2026   Case Laws Customs
    Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
    September 14, 2026   Case Laws Customs
    Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
    September 14, 2026   Case Laws Customs
    Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or suppor...
    September 14, 2026   Case Laws Customs
    Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
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September 14, 2026   Case Laws Income Tax
Interest waiver requires a pre-existing jurisdictional ruling and payment of principal tax; excess demand interest may be refunded.
September 14, 2026   Case Laws Income Tax
Penalty jurisdiction under cash loan restrictions cannot support revision where assessments predate the Assessing Officer's authority.
September 14, 2026   Case Laws Income Tax
Obsolete inventory valuation at net realisable value stands where the Revenue lacks evidence of a higher recoverable amount.
September 14, 2026   Case Laws Income Tax
Survey surrender income from business cash and stock discrepancies attracts normal business tax rates, not enhanced taxation retrospectively.
September 14, 2026   Case Laws Income Tax
Recorded business receipts cannot be treated as unexplained money when cash deposits remain within disclosed book balances.
September 14, 2026   Case Laws Income Tax
Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
September 14, 2026   Case Laws Income Tax
Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.
September 14, 2026   Case Laws Income Tax
Documentary proof of inherited jewellery defeats unexplained-income additions, while duplicate HUF brokerage lacks capital-gains deductibility.
September 14, 2026   Case Laws Income Tax
Charitable donations qualify as deductions from income from other sources when made to advance the entity's objects.
September 14, 2026   Case Laws Income Tax
Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
September 14, 2026   Case Laws Income Tax
Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.
September 14, 2026   Case Laws Income Tax
Unexplained Credits Require Current-Year Evidence, While Recorded Debtors and Opening Balances Cannot Be Treated as Income
September 14, 2026   Case Laws Income Tax
Revenue character prevails over CWIP accounting, while telecom service payments escape withholding absent Indian taxability.
September 14, 2026   Case Laws Income Tax
Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party allegations.
September 14, 2026   Case Laws Income Tax
DCF valuation under share-premium rules cannot be replaced by NAV merely because projections differ from later results.
September 14, 2026   Case Laws Customs
Declared Transaction Value: bona fide supplier mix-up precludes enhancement, confiscation and importer penalty while permitting duty-paid clearance.
September 14, 2026   Case Laws Customs
Concealment through declared imports sustains confiscation and penalties, while excessive redemption fine and penalty quantum require reduction.
September 14, 2026   Case Laws Customs
Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
September 14, 2026   Case Laws Customs
Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or support confiscation.
September 14, 2026   Case Laws Customs
Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.

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Home › Highlights › GST › 2024 › January, 2024 › This
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GST

Validity of SCN - Cancellation of GST registration - Insofar as...

Court Rules GST Cancellation Notice Invalid Due to Lack of Specific Reasons for Proposed Action.

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GST January 6, 2024 Case Laws HC
Validity of SCN - Cancellation of GST registration - Insofar as the show cause notice is concerned, prima facie, the same is unsustainable as it does not set out any specific reasons for proposing to cancel the petitioner’s GST registration. - HC
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