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September 14, 2026   Case Laws Companies Law
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids procedural rejection.
September 14, 2026   Case Laws Service Tax
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution treatment.
September 14, 2026   Case Laws Service Tax
Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
September 12, 2026   Case Laws Income Tax
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appeal.
September 12, 2026   Case Laws Income Tax
TDS verification on production expenses supports assessment revision where deduction, deposit, and reimbursement claims remain unexamined.
September 12, 2026   Case Laws GST
Anticipatory bail after charges are framed may continue where completed investigation eliminates any need for custodial interrogation.
September 12, 2026   Case Laws GST
Post-charge-sheet bail may follow where investigation is complete and further custodial interrogation is unnecessary.
September 12, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
September 12, 2026   Case Laws GST
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation and verified credit.
September 12, 2026   Case Laws Income Tax
Rule 29 additional evidence compliance requires reconsideration where filed materials and permission affidavit were prima facie on record.
September 12, 2026   Case Laws Income Tax
Scrutiny notice timing invalidates reassessment when issued before the return filed in response to a reopening notice.
September 12, 2026   Case Laws Income Tax
Rule 68B limitation preserves timely tax recovery while validating firm-property auction notice, valuation, and bidder payment funding.
September 12, 2026   Case Laws Income Tax
Penalty for concealment fails when the underlying business-interest disallowance is reversed on merits and no longer survives.
September 12, 2026   Case Laws Customs
Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
September 12, 2026   Case Laws Income Tax
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 271D.
September 12, 2026   Case Laws Income Tax
Inadvertent concessional-regime form filing cannot override a co-operative society's old-regime return and statutory deduction claim.
September 12, 2026   Case Laws Income Tax
Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.
September 12, 2026   Case Laws Income Tax
Compulsorily convertible debentures remain debt until conversion, preventing transfer-pricing authorities from pricing related interest at nil.
September 12, 2026   Case Laws Income Tax
Transfer pricing of long-term debenture interest rejects unsupported tenure filters and requires avoiding duplicate interest disallowances.
September 12, 2026   Case Laws Income Tax
Maximum marginal rate under Section 167B does not apply to public charitable trusts with indeterminate beneficiary shares.

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Audit u/s 65 and Rule 101 of the GST - Final Audit Report is...

Audit Report Quashed for Ignoring Petitioner's Response; Court Orders Reassessment Under GST Rules.

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GST January 29, 2024 Case Laws HC
Audit u/s 65 and Rule 101 of the GST - Final Audit Report is quashed due to its violation of the principles of natural justice and statutory provisions, specifically the non-consideration of the petitioner's reply. The Court directs the respondents to reconsider the petitioner's reply to the discrepancy notice and to finalize the audit report accordingly, proceeding further in accordance with the law. - HC
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