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    September 23, 2026   Case Laws Money Laundering
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    September 22, 2026   Case Laws GST
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    September 22, 2026   Case Laws GST
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    September 22, 2026   Case Laws GST
    Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.
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September 23, 2026   Case Laws Money Laundering
PMLA bail conditions limit parity claims where prima facie laundering evidence and statutory exceptions materially differ.
September 23, 2026   Case Laws Indian Laws
TDS Payments and Balance Confirmations Can Keep Loan-Recovery Limitation Issues Open for Evidentiary Determination at Trial
September 23, 2026   Case Laws Indian Laws
Employment-agreement recovery claims are not commercial disputes, requiring return of plaints filed before the wrong commercial forum.
September 22, 2026   Notifications SEZ
Special Economic Zone de-notification reduces the designated IT/ITES zone to its remaining notified area under the statutory framework.
September 22, 2026   Circulars IBC
Interim moratorium for personal guarantors no longer covers pending insolvency applications, permitting proceedings to continue against them.
September 22, 2026   Circulars Customs
Customs adjudication of fraudulently obtained export scrips must follow the applicable determination and cancellation pathway.
September 22, 2026   Notes Customs
Principal function determines whether Bluetooth headsets are wireless communication apparatus or merely audio devices for customs classification.
September 22, 2026   Notes Income Tax
Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains disputed.
September 22, 2026   Notes Customs
Late-fee waiver for supplementary Bills of Entry depends on sufficient cause, not automated delay calculations alone.
September 22, 2026   Notes GST
Contractual GST reimbursement depends on tax-risk allocation, while statutory compliance remains unaffected by any employer-payment adjustment.
September 22, 2026   Notes Income Tax
Medical relief registration: hospital scale and premium services do not alone defeat charitable renewal or justify retrospective cancellation.
September 22, 2026   Notes Income Tax
Retrenchment compensation classification determines tax exemption for BSNL workforce-reduction payments and separates leave encashment from voluntary-retirement relief.
September 22, 2026   Case Laws GST
Successive GST writ petitions fail when an earlier challenge was withdrawn without liberty to refile the same adjudication dispute.
September 22, 2026   Case Laws GST
Acquiescence to a tax demand makes voluntarily admitted liability subject to consequential interest and penalty.
September 22, 2026   Case Laws GST
Pre-trial detention in CGST prosecutions remains non-punitive, supporting bail where investigation is complete and trial is delayed.
September 22, 2026   Case Laws GST
E-way bill reuse allegations require cogent proof, not vehicle-movement suspicion, invalidating detention-based tax and penalties.
September 22, 2026   Case Laws GST
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation guidelines.
September 22, 2026   Case Laws GST
Excess GST realisation alone cannot establish apartment-sale profiteering where no GST rate reduction or input tax credit benefit exists.
September 22, 2026   Case Laws GST
GST rate reduction on cinema tickets must reach consumers despite maximum-price caps; retrospective anti-profiteering penalties cannot apply.
September 22, 2026   Case Laws GST
Commensurate GST price reduction for cinema tickets overrides base-price increases where suppliers cannot prove benefits reached viewers.

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Home › Highlights › GST › 2024 › August, 2024 › This
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GST

The court set aside the impugned order pertaining to tax demand...

Tax demand order set aside - Mismatch in GST returns; Pay 10% demand & reply to notice.

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GST August 24, 2024 Case Laws HC
The court set aside the impugned order pertaining to tax demand arising from mismatch between GSTR 3B returns and auto-populated GSTR 2A, subject to petitioner remitting 10% of disputed tax demand and submitting reply to show cause notice within two weeks. The order was passed without considering petitioner's objections, necessitating opportunity to contest demand on merits.
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