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    July 28, 2026   Case Laws Service Tax
    Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
    July 27, 2026   Case Laws GST
    Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.
    July 27, 2026   Case Laws GST
    Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
    July 27, 2026   Case Laws GST
    Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
    July 27, 2026   Case Laws GST
    GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed r...
    July 27, 2026   Case Laws Income Tax
    Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
    July 27, 2026   Case Laws Income Tax
    Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.
    July 27, 2026   Case Laws Income Tax
    Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
    July 27, 2026   Case Laws Income Tax
    IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
    July 27, 2026   Case Laws Income Tax
    Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
    July 27, 2026   Case Laws Income Tax
    Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
    July 27, 2026   Case Laws Income Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
    July 27, 2026   Case Laws Income Tax
    Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.
    July 27, 2026   Case Laws Income Tax
    Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.
    July 27, 2026   Case Laws Income Tax
    Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
    July 27, 2026   Case Laws Income Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case Laws Income Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
    July 27, 2026   Case Laws Income Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case Laws Customs
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
    July 27, 2026   Case Laws Customs
    Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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July 28, 2026   Case Laws Service Tax
Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
July 27, 2026   Case Laws GST
Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.
July 27, 2026   Case Laws GST
Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
July 27, 2026   Case Laws GST
Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
July 27, 2026   Case Laws GST
GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed records.
July 27, 2026   Case Laws Income Tax
Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
July 27, 2026   Case Laws Income Tax
Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.
July 27, 2026   Case Laws Income Tax
Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
July 27, 2026   Case Laws Income Tax
IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
July 27, 2026   Case Laws Income Tax
Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
July 27, 2026   Case Laws Income Tax
Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
July 27, 2026   Case Laws Income Tax
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proceedings.
July 27, 2026   Case Laws Income Tax
Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.
July 27, 2026   Case Laws Income Tax
Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.
July 27, 2026   Case Laws Income Tax
Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
July 27, 2026   Case Laws Income Tax
Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
July 27, 2026   Case Laws Income Tax
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting evidence.
July 27, 2026   Case Laws Income Tax
Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
July 27, 2026   Case Laws Customs
Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
July 27, 2026   Case Laws Customs
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be adjudicated.

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GST

Rectification of errors in filing GST Returns - The case...

Court Allows Amendments to GST Returns Due to Initial Implementation Errors, Emphasizing Flexibility for Unintentional Mistakes.

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GST March 18, 2024 Case Laws HC
Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly reflecting the SGST tax component and subsequently by reversing ITC under IGST instead of SGST. The petitioner promptly notified the authorities about these errors and submitted a detailed reply to the show cause notice. The court, considering similar precedents and the challenges faced by taxpayers during the early stages of GST implementation, directed the authorities to permit the petitioner to rectify their GST returns, emphasizing the need for a flexible approach to address inadvertent errors.
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Acts Income Tax
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