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    August 3, 2026   Case LawsIndian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case LawsIndian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   NotificationsIncome Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
    August 1, 2026   CircularsSEBI
    Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
    August 1, 2026   Case LawsIndian Laws
    Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.
    August 1, 2026   Case LawsGST
    Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective applic...
    August 1, 2026   Case LawsGST
    Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
    August 1, 2026   Case LawsGST
    Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
    August 1, 2026   Case LawsGST
    Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
    August 1, 2026   Case LawsGST
    Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
    August 1, 2026   Case LawsGST
    Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
    August 1, 2026   Case LawsGST
    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    August 1, 2026   Case LawsGST
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
    August 1, 2026   Case LawsGST
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
    August 1, 2026   Case LawsGST
    Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.
    August 1, 2026   Case LawsGST
    Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
    August 1, 2026   Case LawsIncome Tax
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
    August 1, 2026   Case LawsIncome Tax
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
    August 1, 2026   Case LawsIncome Tax
    Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
    August 1, 2026   Case LawsIncome Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
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    August 3, 2026   Case Laws Indian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case Laws Indian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   Notifications Income Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.
    August 1, 2026   Circulars SEBI
    Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchanged.
    August 1, 2026   Case Laws Indian Laws
    Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.
    August 1, 2026   Case Laws GST
    Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective application.
    August 1, 2026   Case Laws GST
    Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
    August 1, 2026   Case Laws GST
    Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
    August 1, 2026   Case Laws GST
    Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
    August 1, 2026   Case Laws GST
    Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
    August 1, 2026   Case Laws GST
    Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
    August 1, 2026   Case Laws GST
    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    August 1, 2026   Case Laws GST
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
    August 1, 2026   Case Laws GST
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
    August 1, 2026   Case Laws GST
    Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.
    August 1, 2026   Case Laws GST
    Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
    August 1, 2026   Case Laws Income Tax
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
    August 1, 2026   Case Laws Income Tax
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
    August 1, 2026   Case Laws Income Tax
    Wilful tax evasion requires conscious intent, not delayed payment where bona fide instalments and full settlement negate mens rea.
    August 1, 2026   Case Laws Income Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.

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      Home› Highlights › GST › 2024 › June, 2024 › This
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      GST

      The High Court addressed the validity of a bank attachment...

      Pet. to pay Rs.10,00,000/- by 15.04.2024 for interest liability. Installments for balance due. Bank attachment withdrawn.

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      GSTJune 19, 2024Case LawsHC
      The High Court addressed the validity of a bank attachment notice for overdue interest and tax liabilities. The petitioner discharged the tax liability belatedly, leading to interest liability. The court acknowledged the petitioner's payment towards interest and tax liabilities. It directed the petitioner to pay Rs.10,00,000 by 15.04.2024 towards outstanding interest, with the remaining amount in 11 monthly installments. Upon receipt of the initial sum, the bank attachment and garnishee notices were to be withdrawn. Failure to comply could result in fresh attachment orders u/s relevant laws. The petition was disposed of accordingly.
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      ActsIncome Tax
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