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    October 6, 2026   Case Laws GST
    Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
    October 6, 2026   Case Laws GST
    Writ jurisdiction over CGST penalties requires a clear natural-justice breach; record-dependent challenges belong in statutory appeal.
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    Anticipatory bail under GST requires a communicated arrest-authorisation order; summons alone make a pre-arrest petition premature.
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October 6, 2026   Case Laws GST
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate review.
October 6, 2026   Case Laws GST
Writ jurisdiction over CGST penalties requires a clear natural-justice breach; record-dependent challenges belong in statutory appeal.
October 6, 2026   Case Laws GST
Anticipatory bail under GST requires a communicated arrest-authorisation order; summons alone make a pre-arrest petition premature.
October 6, 2026   Case Laws GST
Proof of statutory breach limits strict-liability transit penalties where consignee-address errors are bona fide and goods match documents.
October 6, 2026   Case Laws GST
Part B e-way bill exception protects initial intrastate movement to transporter premises from tax penalties.
October 6, 2026   Case Laws GST
Electronic Cash Ledger balances do not discharge GST return liabilities until debit, sustaining interest on delayed return filing.
October 6, 2026   Case Laws Income Tax
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the request.
October 6, 2026   Case Laws Income Tax
Upper turnover filters in software transfer pricing comparability were upheld, defeating the Revenue's challenge to selected comparable companies.
October 6, 2026   Case Laws Income Tax
GST refund taxability: Audit-report disclosure alone does not convert unclaimed indirect-tax refunds into taxable income.
October 6, 2026   Case Laws Income Tax
Omission without a saving clause removes the basis for penalties tied to Form 3CEB reporting of specified domestic transactions.
October 6, 2026   Case Laws Income Tax
Conditional stay of transfer-pricing demand requires deposit and cooperation pending early disposal of the appeal process.
October 6, 2026   Case Laws Income Tax
Mandatory draft assessment orders protect non-resident eligible assessees from jurisdictionally defective reassessments involving prejudicial variations.
October 6, 2026   Case Laws Customs
Extended limitation for wrongly exempted special additional duty sustained, while related interest and penalty were set aside.
October 6, 2026   Case Laws SEBI
Cross-segment derivatives manipulation triggered market-access restraints and preservation of alleged wrongful gains through interim directions pending investigation.
October 6, 2026   Case Laws IBC
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resolution plans.
October 6, 2026   Case Laws Money Laundering
Look Out Circulars require demonstrated flight risk or investigation obstruction and cannot persist solely during pending inquiries.
October 6, 2026   Case Laws Money Laundering
Nexus between cash and proceeds of crime established through excise-evasion evidence and uncorroborated source claims.
October 6, 2026   Case Laws Central Excise
Known encumbrances in SARFAESI auctions remain payable before property can be delivered free of departmental attachments.
October 6, 2026   Case Laws Indian Laws
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vacated.
October 5, 2026   Notifications Income Tax
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.

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Home › Highlights › Service Tax › 2024 › January, 2024 › This
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Service Tax

SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019 - p...

Court Rules Strict Adherence to "SUBKA VISHWAS" Scheme; No Jurisdiction to Extend Time Limits Due to Technical Glitches.

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Service Tax January 27, 2024 Case Laws HC
SUBKA VISHWAS” [Legacy Dispute Resolution] Scheme Rules, 2019 - petitioner was unable to make payment due to technical glitch - The judgment reiterates the principle that a scheme must be followed strictly according to its terms and conditions. In this case, the "SUBKA VISHWAS" Scheme, being a complete code in itself, required adherence to specific time limits for filing and payment, which the petitioner failed to meet. The court emphasized that extending the time limit for compliance with the scheme’s provisions is beyond its jurisdiction under Article 226 of the Constitution of India. - HC
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