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    July 31, 2026   Case Laws Income Tax
    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    July 31, 2026   Case Laws Customs
    Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
    July 31, 2026   Case Laws Customs
    Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
    July 31, 2026   Case Laws FEMA
    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
    July 31, 2026   Case Laws Money Laundering
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prim...
    July 31, 2026   Case Laws Money Laundering
    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
    July 31, 2026   Case Laws Central Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claim...
    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
    July 30, 2026   Notifications DGFT
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
    Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
    July 30, 2026   Case Laws GST
    Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
    July 30, 2026   Case Laws GST
    Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
    July 30, 2026   Case Laws GST
    Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.
    July 30, 2026   Case Laws GST
    Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.
    July 30, 2026   Case Laws GST
    Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
    July 30, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
    July 30, 2026   Case Laws GST
    Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
    July 30, 2026   Case Laws GST
    Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices...
    July 30, 2026   Case Laws Income Tax
    Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.
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July 31, 2026   Case Laws Income Tax
Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
July 31, 2026   Case Laws Customs
Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
July 31, 2026   Case Laws Customs
Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
July 31, 2026   Case Laws FEMA
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained breaches.
July 31, 2026   Case Laws Money Laundering
Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
July 31, 2026   Case Laws Money Laundering
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.
July 31, 2026   Case Laws Central Excise
Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
July 31, 2026   Case Laws Central Excise
Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
July 31, 2026   Case Laws Indian Laws
Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
July 30, 2026   Notifications DGFT
Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
July 30, 2026   Circulars SEBI
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an updated compliance framework.
July 30, 2026   Case Laws GST
Unsigned GST DRC forms challenge may be pursued through statutory appeal, subject to pre-deposit and delay condonation consideration.
July 30, 2026   Case Laws GST
Extraordinary writ jurisdiction cannot revive a time-barred statutory GST appeal merely because appellate limitation has expired.
July 30, 2026   Case Laws GST
Natural justice in GST appeals requires a hearing and reasoned order; cryptic rejection was quashed and remanded.
July 30, 2026   Case Laws GST
Consistency in export-service classification supports input tax credit refunds where identical services lack distinguishing features.
July 30, 2026   Case Laws GST
Mandatory hearing before adverse GST determination protects natural justice; unconsidered replies invalidate resulting demand and appellate action.
July 30, 2026   Case Laws GST
Deemed withdrawal of best-judgment assessment follows delayed return filing when the prescribed late fee is paid.
July 30, 2026   Case Laws GST
Commensurate price reduction for input tax credit cannot be replaced by free upgrades, with GST and interest repayable.
July 30, 2026   Case Laws GST
Statutory labelling and institutional-consumer packaging preserved GST exemption for frozen chicken cuts despite corporate names appearing on invoices.
July 30, 2026   Case Laws Income Tax
Scrutiny selection reasons need not be disclosed where a specific information notice is issued during assessment proceedings.

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VAT and Sales Tax

Secured creditor's priority charge over dues upheld. Section 26E...

Secured creditor's priority charge upheld over dues. Precedent grants priority over taxes. Bank claim registered earlier. Tax authority can recover from debtor.

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VAT and Sales Tax July 27, 2024 Case Laws HC
Secured creditor's priority charge over dues upheld. Section 26E of SARFAESI Act grants secured creditors priority over all other debts and taxes. Petitioner bank registered claim against secured assets earlier. As per precedent, secured creditor has priority over state government revenues and taxes. Petition allowed. Respondent tax authority free to recover dues from debtor as per law.
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Acts Income Tax
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