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    September 28, 2026   Case Laws GST
    GST registration cancellation requires a fair opportunity to produce evidence; unrelated input tax credit demands require separate notice.
    September 28, 2026   Case Laws GST
    Overlapping GST proceedings bar consolidated demands for periods already covered by State tax action and require fresh determination.
    September 28, 2026   Case Laws GST
    Effective service of rectification notices is essential before rejecting inverted-duty GST refunds, requiring fresh hearing on remand.
    September 28, 2026   Case Laws GST
    Erroneous refund recovery permits statutory interest on excess inverted-duty ITC refunds despite unchallenged sanction orders and principal repayment.
    September 28, 2026   Case Laws Income Tax
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    September 28, 2026   Case Laws Income Tax
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    September 28, 2026   Case Laws Income Tax
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    September 28, 2026   Case Laws Income Tax
    Genuine hardship in refund condonation requires reasoned findings on claim correctness and genuineness, not a stand-alone delay explanation.
    September 28, 2026   Case Laws Income Tax
    Tariff-related income-tax reimbursement disputes require specialised regulatory adjudication, leaving contested debit-note merits outside ordinary wri...
    September 28, 2026   Case Laws Income Tax
    Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
    September 28, 2026   Case Laws Income Tax
    Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
    September 28, 2026   Case Laws Income Tax
    Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
    September 28, 2026   Case Laws Income Tax
    DCF valuation choice: Assessing officers cannot replace a valid share valuation method with NAV solely over projections.
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    September 28, 2026   Case Laws Income Tax
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    September 28, 2026   Case Laws Income Tax
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    September 28, 2026   Case Laws Income Tax
    Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.
    September 28, 2026   Case Laws Income Tax
    Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
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    September 28, 2026   Case Laws Income Tax
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September 28, 2026   Case Laws GST
GST registration cancellation requires a fair opportunity to produce evidence; unrelated input tax credit demands require separate notice.
September 28, 2026   Case Laws GST
Overlapping GST proceedings bar consolidated demands for periods already covered by State tax action and require fresh determination.
September 28, 2026   Case Laws GST
Effective service of rectification notices is essential before rejecting inverted-duty GST refunds, requiring fresh hearing on remand.
September 28, 2026   Case Laws GST
Erroneous refund recovery permits statutory interest on excess inverted-duty ITC refunds despite unchallenged sanction orders and principal repayment.
September 28, 2026   Case Laws Income Tax
Section 132B release requires timely disclosure of seized cash's nature and source; established ownership alone does not compel release.
September 28, 2026   Case Laws Income Tax
Change-of-opinion reassessment of employment deduction fails without fresh tangible material, invalidating the reopening process entirely.
September 28, 2026   Case Laws Income Tax
Reassessment notices alleging fictitious mutual-fund losses were quashed where a final prior ruling governed identical facts.
September 28, 2026   Case Laws Income Tax
Genuine hardship in refund condonation requires reasoned findings on claim correctness and genuineness, not a stand-alone delay explanation.
September 28, 2026   Case Laws Income Tax
Tariff-related income-tax reimbursement disputes require specialised regulatory adjudication, leaving contested debit-note merits outside ordinary writ jurisdiction for determination.
September 28, 2026   Case Laws Income Tax
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application of Mind
September 28, 2026   Case Laws Income Tax
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceedings.
September 28, 2026   Case Laws Income Tax
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range claim.
September 28, 2026   Case Laws Income Tax
DCF valuation choice: Assessing officers cannot replace a valid share valuation method with NAV solely over projections.
September 28, 2026   Case Laws Income Tax
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure additions.
September 28, 2026   Case Laws Income Tax
Time-barred scrutiny notices invalidate assessments, while missing statutory transfer orders deprive the assessing officer of jurisdiction.
September 28, 2026   Case Laws Income Tax
Appellate territorial jurisdiction follows the Assessing Officer's location, requiring proceedings only before the appropriate Bench.
September 28, 2026   Case Laws Income Tax
Unexplained investment requires proof that the assessee made an unrecorded investment; predecessor liabilities cannot support addition.
September 28, 2026   Case Laws Income Tax
Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owned land.
September 28, 2026   Case Laws Income Tax
Reopening beyond the statutory time limit fails when recorded reasons lack tangible material and disclosures were complete.
September 28, 2026   Case Laws Income Tax
Rectification jurisdiction bars evidence reappraisal where alleged on-money additions were previously decided after considering relevant material.

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Home › Highlights › Indian Laws › 2024 › May, 2024 › This
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Indian Laws

The Kerala High Court reviewed a case involving dishonor of a...

Dishonor of Cheque: Suspension of sentence. Sufficient reason for ordering a deposit of 20% of the amount of compensation, not assigned. Matter restored back

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Indian Laws May 31, 2024 Case Laws HC
The Kerala High Court reviewed a case involving dishonor of a cheque under section 138 of the Negotiable Instruments Act. The court examined the suspension of sentence under section 389 of the CrPC and found that the Sessions Judge did not provide sufficient reasoning for ordering a deposit of 20% of the compensation imposed by the Trial Court. The High Court set aside the order directing the petitioner to make the deposit and instructed the Sessions Court to reconsider the applications with a fresh hearing for both parties within one month.
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Acts Income Tax
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