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    June 6, 2026   Case Laws IBC
    Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
    June 5, 2026   Notifications IBC
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
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    June 5, 2026   Case Laws GST
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    June 5, 2026   Case Laws Income Tax
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    June 5, 2026   Case Laws Income Tax
    Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment
    June 5, 2026   Case Laws Income Tax
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    June 5, 2026   Case Laws Income Tax
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    June 5, 2026   Case Laws Income Tax
    Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.
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June 6, 2026   Case Laws IBC
Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
June 5, 2026   Notifications IBC
Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
June 5, 2026   Notifications SEZ
SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
June 5, 2026   Notifications IBC
Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedures.
June 5, 2026   Circulars Customs
Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
June 5, 2026   Circulars Customs
Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
June 5, 2026   Circulars Customs
Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
June 5, 2026   Case Laws GST
Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
June 5, 2026   Case Laws GST
Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
June 5, 2026   Case Laws GST
Writ petition not entertained where an efficacious CGST Appellate Tribunal remedy remained available and could address the same grounds.
June 5, 2026   Case Laws GST
Efficacious alternative remedy bars writ review where statutory appeal remains available and merits are left open.
June 5, 2026   Case Laws GST
Healthcare services exemption upheld where revenue-sharing clinical services remained direct patient care, not taxable support services.
June 5, 2026   Case Laws GST
Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.
June 5, 2026   Case Laws GST
GST appellate remedy revived as Tribunal becomes functional; writ challenge not examined, with limitation protection and pre-deposit credit.
June 5, 2026   Case Laws Income Tax
Quasi-judicial misconduct requires more than a debatable assessment order; plausible reasoning defeats disciplinary action.
June 5, 2026   Case Laws Income Tax
Permanent establishment under the Indo-Canadian DTAA failed where customer premises were not at disposal and treaty threshold was not met.
June 5, 2026   Case Laws Income Tax
Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment
June 5, 2026   Case Laws Income Tax
Estimated provision for airline spare-part repairs held allowable as accrued business expenditure; obsolescence claim rejected for the year.
June 5, 2026   Case Laws Income Tax
Fringe benefits tax and penalty relief upheld where disputed employee expenses fell within statutory fringe benefit heads.
June 5, 2026   Case Laws Income Tax
Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.

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GST

Challenge to assessment order - time limitation. It is not...

Challenge assessment order time limit. GST taxability from 01.07.2017 irrelevant. Fresh order after 10% tax deposit in 30 days.

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GST July 15, 2024 Case Laws HC
Challenge to assessment order - time limitation. It is not required to dilate on taxability under GST regime from 01.07.2017. Matter requires consideration on merits. Prayer for quashing cannot be considered. However, balancing interests, impugned orders set aside by remitting cases to pass fresh orders, subject to depositing 10% of disputed tax within 30 days. Petition disposed by way of remand.
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Acts Income Tax
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