Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
    Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
    GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlappi...
    Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
    Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.
    Electronic Cash Ledger balances do not discharge GST liabilities until debit, sustaining delayed-payment interest and recovery.
    Doctrine of merger preserves writ review after time-barred GST registration appeal and enables conditional registration restoration.
    Input tax credit requires supplier tax payment; insolvency proceedings do not remove the recipient's statutory condition.
    Retrospective input tax credit relief protects timely GSTR-3B claims from limitation-based denial and consequential liabilities.
    Blocked Input Tax Credit Requires Specific Exclusions, While Interest Applies Only to Credit Actually Utilised
    E-way bill vehicle-number mismatch raises competing views on tax-evasion intent and penalty where commercial records identify the correct vehicle.
    Subsequent-Year Transaction Inclusion Invalidates Cash-Deposit Assessment Where Revision Failed to Address the Assessee's Material Challenge
    Bank investment revaluation and non-rural bad-debt deductions remain allowable despite rural doubtful-debt provisions under settled tax principles.
    Deemed acquisition of undeclared foreign assets requires assessment in the year following the first statutory notice.
    Deemed search date determines whether post-reform section 153C notices and consequential assessments remain legally valid.
    Reasonable cause for non-filing of a return supported deletion of salary-income misreporting penalty despite tax deducted at source.
    Treaty employment income exemption protects Vietnam-earned salary despite Indian payroll, bank receipt, and tax withholding.
    Prospective operation of exemption notifications prevents later amendments from blocking provisional release of pre-amendment imported machinery.
    Sabka Vishwas discharge certificates remain available where timely payment and appeal withdrawal are completed despite delayed procedural intimation.
    DGFT regularisation of EPCG imports removes confiscation and penalty, while duty foregone follows Bill of Entry assessable value.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Automatic Vacation of the interim order / Stay Order after six...

Interim Orders Sustain Beyond Six Months; Supreme Court Stresses Judicial Review for Changes or Cancellations.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws March 2, 2024 Case Laws SC
Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically expire due to the lapse of time. Fundamental principles of natural justice require that any modification or vacation of such orders must occur through judicial examination, ensuring fairness to all parties involved. - The Court highlighted that while Article 142 empowers the Supreme Court to pass orders for doing complete justice, it cannot be used to annul lawful judicial orders en masse without considering individual case merits and the rights of those not present before the Court.

Topics

Acts Income Tax