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    September 4, 2026   Case Laws SEBI
    Leave to Appeal Against Acquittal: Arguable Points Justify Merits Review, While Certified-Copy Time Is Excluded
    September 4, 2026   Case Laws IBC
    Interim Moratorium Exclusion applies to pending personal-guarantor insolvency proceedings, permitting limited asset-preservation measures pending arbi...
    September 4, 2026   Case Laws IBC
    Section 10A protection bars CIRP where cash-credit and ad hoc facility defaults arise during the protected period.
    September 4, 2026   Case Laws Money Laundering
    PMLA retention safeguards require recorded reasons, evidentiary nexus and fair hearing; non-compliance invalidates continued seizure.
    September 4, 2026   Case Laws Indian Laws
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    September 4, 2026   Case Laws Indian Laws
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    September 3, 2026   Case Laws GST
    Input tax credit fraud permits Section 74 recovery where invoices and payments do not prove receipt of goods.
    September 3, 2026   Case Laws Money Laundering
    PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
    September 3, 2026   Notifications Customs
    Sea cargo manifest compliance date is substituted in the Form XII table, effective upon Official Gazette publication.
    September 3, 2026   Circulars DGFT
    Raw sugar tariff-rate quota allocations move to daily batch processing, with pro-rata sharing when remaining quota is exhausted.
    September 3, 2026   Circulars Customs
    Sea cargo manifest electronic filing becomes mandatory through phased port implementation, with no penalties during the transition period.
    September 3, 2026   Circulars GST
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    September 3, 2026   Case Laws GST
    Security-based bail conditions for alleged tax liabilities were modified when disclosed family assets could secure the alleged dues.
    September 3, 2026   Case Laws GST
    Reasonable cause protects service-tax defaulters from Section 78 penalties when departmental guidance creates genuine interpretational uncertainty.
    September 3, 2026   Case Laws GST
    GST refund restriction omission applies to pending proceedings, requiring related notices, orders and refund claims to be processed accordingly.
    September 3, 2026   Case Laws GST
    Input tax credit for leased construction requires binding precedent consideration; unlawful ledger recovery must be reversed.
    September 3, 2026   Case Laws GST
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    September 3, 2026   Case Laws GST
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    September 3, 2026   Case Laws Income Tax
    Finality of tax liability required before criminal prosecution may be closed; premature closure was set aside for reconsideration.
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September 4, 2026   Case Laws SEBI
Leave to Appeal Against Acquittal: Arguable Points Justify Merits Review, While Certified-Copy Time Is Excluded
September 4, 2026   Case Laws IBC
Interim Moratorium Exclusion applies to pending personal-guarantor insolvency proceedings, permitting limited asset-preservation measures pending arbitration.
September 4, 2026   Case Laws IBC
Section 10A protection bars CIRP where cash-credit and ad hoc facility defaults arise during the protected period.
September 4, 2026   Case Laws Money Laundering
PMLA retention safeguards require recorded reasons, evidentiary nexus and fair hearing; non-compliance invalidates continued seizure.
September 4, 2026   Case Laws Indian Laws
Assigned secured debts permit banks to use SARFAESI, while borrowers retain merits review of remaining challenges before the Tribunal.
September 4, 2026   Case Laws Indian Laws
Codeine cough syrup exemption turns on medicinal dealing, while intoxication diversion triggers NDPS liability and whole-mixture quantification.
September 3, 2026   Case Laws GST
Input tax credit fraud permits Section 74 recovery where invoices and payments do not prove receipt of goods.
September 3, 2026   Case Laws Money Laundering
PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering proceedings.
September 3, 2026   Notifications Customs
Sea cargo manifest compliance date is substituted in the Form XII table, effective upon Official Gazette publication.
September 3, 2026   Circulars DGFT
Raw sugar tariff-rate quota allocations move to daily batch processing, with pro-rata sharing when remaining quota is exhausted.
September 3, 2026   Circulars Customs
Sea cargo manifest electronic filing becomes mandatory through phased port implementation, with no penalties during the transition period.
September 3, 2026   Circulars GST
Omission of GST refund restriction rule ends its application to proceedings pending on its omission date.
September 3, 2026   Case Laws GST
Security-based bail conditions for alleged tax liabilities were modified when disclosed family assets could secure the alleged dues.
September 3, 2026   Case Laws GST
Reasonable cause protects service-tax defaulters from Section 78 penalties when departmental guidance creates genuine interpretational uncertainty.
September 3, 2026   Case Laws GST
GST refund restriction omission applies to pending proceedings, requiring related notices, orders and refund claims to be processed accordingly.
September 3, 2026   Case Laws GST
Input tax credit for leased construction requires binding precedent consideration; unlawful ledger recovery must be reversed.
September 3, 2026   Case Laws GST
Retrospective input tax credit protection overrides delayed-return limits, requiring reconsideration where statutory eligibility under Section 16(5) is met.
September 3, 2026   Case Laws GST
Electronic gift vouchers can validly pass GST rate-reduction benefits when unconditional, traceable e-wallet credits reach identified customers.
September 3, 2026   Case Laws GST
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax evasion.
September 3, 2026   Case Laws Income Tax
Finality of tax liability required before criminal prosecution may be closed; premature closure was set aside for reconsideration.

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Income Tax

Delay in depositing TDS amount ranging from 31 to 214 days due...

Delay in TDS deposit (31-214 days) due to COVID-19 held reasonable cause. Sanction order mechanically passed, vitiated.

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Income Tax July 29, 2024 Case Laws SCH
Delay in depositing TDS amount ranging from 31 to 214 days due to COVID-19 pandemic constituted reasonable and sufficient cause. As per High Court [2023 (11) TMI 447], failure to comply with TDS deposit provisions was attributable to reasonable causes arising from COVID-19 pandemic. Sanction order passed without due application of mind and mechanically, blaming petitioners for not filing exemption/relaxation notifications/circulars, vitiated. Cognizance u/ss 279B, 2(35), and 278(B) of IT Act improper as latter two are not penal provisions. Revision allowed, delay condoned. Supreme Court dismissed Special Leave Petition, declining to interfere with High Court order.
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Acts Income Tax
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