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    May 16, 2026   Case Laws GST
    Natural justice in assessment proceedings: matter remitted for fresh merits review after no reply was filed to the show cause notice.
    May 16, 2026   Case Laws GST
    GST registration restoration follows payment of outstanding dues where cancellation for non-filing would prejudice revenue interests.
    May 16, 2026   Case Laws GST
    Advance ruling scope limited: documentary sufficiency for SEZ authorised operations falls outside section 97 jurisdiction.
    May 16, 2026   Case Laws GST
    Tariff classification of AAC bricks turns on ceramic character, with heading 6810 preferred over tariff item 69041000.
    May 16, 2026   Case Laws GST
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    May 16, 2026   Case Laws Income Tax
    Transfer pricing adjustment: Bright Line Test rejected, royalty issues treated as covered, and comparable exclusion found factual.
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    May 16, 2026   Case Laws Income Tax
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    May 16, 2026   Case Laws Income Tax
    TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
    May 16, 2026   Case Laws Income Tax
    Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
    May 16, 2026   Case Laws Income Tax
    Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
    May 16, 2026   Case Laws Income Tax
    Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
    May 16, 2026   Case Laws Income Tax
    Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
    May 16, 2026   Case Laws Income Tax
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
    May 16, 2026   Case Laws Income Tax
    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
    May 16, 2026   Case Laws Benami Property
    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
    May 16, 2026   Case Laws Customs
    Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
    May 16, 2026   Case Laws Customs
    Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
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May 16, 2026   Case Laws GST
Natural justice in assessment proceedings: matter remitted for fresh merits review after no reply was filed to the show cause notice.
May 16, 2026   Case Laws GST
GST registration restoration follows payment of outstanding dues where cancellation for non-filing would prejudice revenue interests.
May 16, 2026   Case Laws GST
Advance ruling scope limited: documentary sufficiency for SEZ authorised operations falls outside section 97 jurisdiction.
May 16, 2026   Case Laws GST
Tariff classification of AAC bricks turns on ceramic character, with heading 6810 preferred over tariff item 69041000.
May 16, 2026   Case Laws GST
Input tax credit allowed for concrete VCV tower treated as structural support of plant and machinery, not blocked civil construction.
May 16, 2026   Case Laws Income Tax
Transfer pricing adjustment: Bright Line Test rejected, royalty issues treated as covered, and comparable exclusion found factual.
May 16, 2026   Case Laws Income Tax
Stamp duty valuation governed reassessment limitation, and the extended period applied because the petitioner's share crossed the threshold.
May 16, 2026   Case Laws Income Tax
Reassessment limitation upheld where response time was excluded under section 149 and survey material qualified as an asset.
May 16, 2026   Case Laws Income Tax
Peak credit, TDS disallowance and work-in-progress adjustments shaped the tribunal's tax rulings on business receipts.
May 16, 2026   Case Laws Income Tax
Treaty benefit for separate capital gains sources allowed; DTAA-exempt share gains cannot be forced into Act-based loss set-off.
May 16, 2026   Case Laws Income Tax
TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
May 16, 2026   Case Laws Income Tax
Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
May 16, 2026   Case Laws Income Tax
Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
May 16, 2026   Case Laws Income Tax
Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
May 16, 2026   Case Laws Income Tax
Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
May 16, 2026   Case Laws Income Tax
Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
May 16, 2026   Case Laws Income Tax
Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
May 16, 2026   Case Laws Benami Property
Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
May 16, 2026   Case Laws Customs
Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
May 16, 2026   Case Laws Customs
Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unproved.

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

The High Court prima facie found the notification No. 56/2023...

Court Grants Interim Protection to Petitioner, Questions Validity of Tax Notification, Awaits Force Majeure Justification.

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GST August 24, 2024 Case Laws HC
The High Court prima facie found the notification No. 56/2023 issued by the Central Board of Indirect Taxes and Customs to be inconsistent with Section 168(A) of the Central GST Act, 2017. Consequently, any actions based on the said notification would fail. While acknowledging the petitioner's entitlement to reliefs proposed in the Financial Bill 2024, the Court deemed it necessary to examine the applicability of force majeure concerning the notification, considering the Minutes of the 49th GST Council Meeting. However, the respondent authorities were granted an opportunity to present their stance and materials justifying the force majeure claim. Interim protection was granted to the petitioner, prohibiting coercive action based on the impugned assessment order dated 18.04.2024 until the next hearing scheduled for 21.08.2024, with the respondents directed to file affidavits by 19.08.2024.
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