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    September 4, 2026   Case Laws GST
    Condonation of GST appeal delay through writ jurisdiction enables merits review despite statutory appellate limitation.
    September 4, 2026   Case Laws GST
    Reversed excess input tax credit and available ledger balance require fresh adjudication before recovery of the disputed demand.
    September 4, 2026   Case Laws GST
    Personal hearing after a GST reply is essential where an adverse adjudication order may follow.
    September 4, 2026   Case Laws GST
    Statutory Limitation in GST Assessments invalidates notices, assessment orders and recovery action issued beyond the prescribed deadline.
    September 4, 2026   Case Laws GST
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    September 4, 2026   Case Laws Income Tax
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    September 4, 2026   Case Laws Income Tax
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    September 4, 2026   Case Laws Income Tax
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    September 4, 2026   Case Laws Income Tax
    Unclaimed Section 80C deductions cannot be secured through rectification but may be pursued through a condoned revised return.
    September 4, 2026   Case Laws Income Tax
    Section 87A rebate covers eligible short-term capital gains tax for AY 2025-26; later restrictions apply prospectively only.
    September 4, 2026   Case Laws Income Tax
    Merits-based appellate adjudication is mandatory where an income-tax appeal remains pending despite the assessee's non-prosecution.
    September 4, 2026   Case Laws Income Tax
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    September 4, 2026   Case Laws Income Tax
    Belated Form 10BB filing cannot defeat charitable-trust exemption where the audit report is subsequently verified.
    September 4, 2026   Case Laws Income Tax
    Section 271AAD penalty initiation cannot be directed through revisionary jurisdiction before false entries receive final determination.
    September 4, 2026   Case Laws Customs
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    September 4, 2026   Case Laws Customs
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    September 4, 2026   Case Laws Customs
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    September 4, 2026   Case Laws Customs
    Absolute confiscation after redemption was invalid, while penalty enhancement failed without evidence establishing the importer's profit margin.
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September 4, 2026   Case Laws GST
Condonation of GST appeal delay through writ jurisdiction enables merits review despite statutory appellate limitation.
September 4, 2026   Case Laws GST
Reversed excess input tax credit and available ledger balance require fresh adjudication before recovery of the disputed demand.
September 4, 2026   Case Laws GST
Personal hearing after a GST reply is essential where an adverse adjudication order may follow.
September 4, 2026   Case Laws GST
Statutory Limitation in GST Assessments invalidates notices, assessment orders and recovery action issued beyond the prescribed deadline.
September 4, 2026   Case Laws GST
Mandatory GST appellate pre-deposit remains payable despite tax payment during adjudication, preserving appeal subject to delay condonation.
September 4, 2026   Case Laws GST
Voluntary excess ITC reversal before notice ends further interest liability after revenue verifies the taxpayer's claim.
September 4, 2026   Case Laws Income Tax
Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions.
September 4, 2026   Case Laws Income Tax
Interest on borrowed capital includes loan-linked insurance, processing and maintenance charges, making them deductible for let-out property income.
September 4, 2026   Case Laws Income Tax
Reassessment threshold limits extended reopening where only embedded profit from unaccounted purchases constitutes escaped income.
September 4, 2026   Case Laws Income Tax
Survey-surrendered excess stock and cash treated as business income, excluding enhanced taxation for the relevant assessment year.
September 4, 2026   Case Laws Income Tax
Unclaimed Section 80C deductions cannot be secured through rectification but may be pursued through a condoned revised return.
September 4, 2026   Case Laws Income Tax
Section 87A rebate covers eligible short-term capital gains tax for AY 2025-26; later restrictions apply prospectively only.
September 4, 2026   Case Laws Income Tax
Merits-based appellate adjudication is mandatory where an income-tax appeal remains pending despite the assessee's non-prosecution.
September 4, 2026   Case Laws Income Tax
Unverified trade creditors and unsupported expenditure require evidentiary review before appellate relief can stand in tax assessments.
September 4, 2026   Case Laws Income Tax
Belated Form 10BB filing cannot defeat charitable-trust exemption where the audit report is subsequently verified.
September 4, 2026   Case Laws Income Tax
Section 271AAD penalty initiation cannot be directed through revisionary jurisdiction before false entries receive final determination.
September 4, 2026   Case Laws Customs
Provisional release of seized prohibited imports may be refused where national-security restrictions and adjudication proceedings remain engaged.
September 4, 2026   Case Laws Customs
Extended limitation for SAD recovery failed where FTWZ clearances followed authorised exemption practice without intentional suppression of facts.
September 4, 2026   Case Laws Customs
Voluntary Customs statements supported Customs Broker penalties for knowingly misclassifying areca nuts and enabling improper imports.
September 4, 2026   Case Laws Customs
Absolute confiscation after redemption was invalid, while penalty enhancement failed without evidence establishing the importer's profit margin.

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Service Tax

The High Court quashed the impugned show cause notice for...

High Court quashes service tax notice over Rs. 50 lakh due to lack of pre-notice consultation. Dept. directed to follow proper procedure.

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Service Tax July 6, 2024 Case Laws HC
The High Court quashed the impugned show cause notice for service tax demand exceeding Rs. 50,00,000/- due to the department's failure to conduct mandatory pre-notice consultation as per the Master Circular dated 10.03.2017. Despite the court's earlier order to keep the notice in abeyance and complete the consultation by 18.04.2024, the department scheduled a hearing on 23.04.2024 without passing any order. Consequently, the court set aside the notice, allowing the department to initiate proceedings after conducting proper pre-notice consultation within the limitation period.
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Acts Income Tax
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