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    July 20, 2026   Case Laws IBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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    July 18, 2026   Case Laws GST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
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July 20, 2026   Case Laws IBC
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan approval.
July 20, 2026   Case Laws IBC
CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
July 20, 2026   Case Laws Service Tax
Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
July 20, 2026   Case Laws Service Tax
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastructure services.
July 20, 2026   Case Laws VAT / Sales Tax
High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
July 18, 2026   Case Laws Money Laundering
PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
July 18, 2026   Notifications Income Tax
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filing.
July 18, 2026   Notifications Income Tax
Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
July 18, 2026   Notifications Income Tax
Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
July 18, 2026   Circulars SEBI
Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
July 18, 2026   Case Laws GST
Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
July 18, 2026   Case Laws GST
Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
July 18, 2026   Case Laws GST
Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
July 18, 2026   Case Laws GST
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
July 18, 2026   Case Laws GST
Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
July 18, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
July 18, 2026   Case Laws GST
Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
July 18, 2026   Case Laws GST
Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
July 18, 2026   Case Laws Income Tax
Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.
July 18, 2026   Case Laws Income Tax
Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions.

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Insolvency and Bankruptcy

Scope of the Report of IRP - IRP was appointed on application...

Tribunal Dismisses Debtor's Application, Cites IRP Bias and Strategic Moratorium Exploitation Attempt.

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Insolvency and Bankruptcy April 15, 2024 Case Laws Tri
Scope of the Report of IRP - IRP was appointed on application under Section 94(1) - After appointing an Interim Resolution Professional (IRP) and receiving a report recommending acceptance of the petition, various applications were filed by the Financial Creditor challenging the application's legitimacy. The Debtor contested these objections, asserting the validity of the IRP's report. The Tribunal scrutinized the facts and found potential bias in the IRP's conclusions, ultimately concluding that the application seemed to be a strategic move by the Debtor to benefit from the moratorium and delay recovery proceedings. As a result, the Tribunal rejected the application and accompanying report, along with dismissing other related applications.
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Acts Income Tax
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