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    September 29, 2026   Case Laws Income Tax
    Section 69A Addition: Income included in taxable income but omitted from return schedule, alongside appeal-limitation exclusion.
    September 29, 2026   Case Laws Income Tax
    Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
    September 29, 2026   Case Laws Income Tax
    Reassessment limitation excludes the section 148A(b) response period, while political donation deductions require proof beyond banking records.
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    Source-of-source burden shifts to Revenue after cash-gift donors' identity, genuineness, and basic creditworthiness are established.
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    Evidentiary substantiation in assessments: unsupported cash deposits, land-facilitation receipts, and GST sales supported additions and business-incom...
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    Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
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    Redevelopment hardship compensation is capital, while gross salary reporting alone cannot determine taxability or defeat evidenced deductions.
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    Treaty-rate dividend tax refund claim remitted pending larger Bench ruling; commercially expedient media research expenditure remained deductible.
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    September 29, 2026   Case Laws Companies Law
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    September 29, 2026   Case Laws IBC
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September 29, 2026   Case Laws Income Tax
Section 69A Addition: Income included in taxable income but omitted from return schedule, alongside appeal-limitation exclusion.
September 29, 2026   Case Laws Income Tax
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreements.
September 29, 2026   Case Laws Income Tax
Reassessment limitation excludes the section 148A(b) response period, while political donation deductions require proof beyond banking records.
September 29, 2026   Case Laws Income Tax
Source-of-source burden shifts to Revenue after cash-gift donors' identity, genuineness, and basic creditworthiness are established.
September 29, 2026   Case Laws Income Tax
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investments.
September 29, 2026   Case Laws Income Tax
Evidentiary substantiation in assessments: unsupported cash deposits, land-facilitation receipts, and GST sales supported additions and business-income treatment.
September 29, 2026   Case Laws Income Tax
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for transfer-pricing purposes.
September 29, 2026   Case Laws Income Tax
Redevelopment hardship compensation is capital, while gross salary reporting alone cannot determine taxability or defeat evidenced deductions.
September 29, 2026   Case Laws Income Tax
Treaty-rate dividend tax refund claim remitted pending larger Bench ruling; commercially expedient media research expenditure remained deductible.
September 29, 2026   Case Laws Income Tax
Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed
September 29, 2026   Case Laws Customs
Interest on redemption-related customs duty runs only from adjudicated liability, permitting limited writ review despite an alternative remedy.
September 29, 2026   Case Laws Customs
MEIS eligibility survives an inadvertent electronic shipping-bill declaration error where genuine exports and reward-claim intent are established.
September 29, 2026   Case Laws Customs
Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully
September 29, 2026   Case Laws Customs
Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
September 29, 2026   Case Laws Customs
Customs Exemption Conditions Require Pavers to Meet Prescribed Width at Import, Upholding Duty Recovery for Misdeclaration
September 29, 2026   Case Laws Customs
Burden of proving smuggled character of non-notified goods defeats confiscation and consequential penalties where Revenue lacks evidence.
September 29, 2026   Case Laws Companies Law
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaults.
September 29, 2026   Case Laws Companies Law
Reasoned adjudication in oppression disputes requires findings on restructuring allegations; unsupported perjury directions require fair notice and reasons.
September 29, 2026   Case Laws IBC
Restoration after counsel default permits delay condonation where insolvency rules impose no express bar on late recall applications.
September 29, 2026   Case Laws IBC
Deemed relinquishment of security interest brings uninvoked performance guarantee FDRs into the liquidation estate after creditor inaction.

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Home › Highlights › GST › 2024 › September, 2024 › This
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Petitioners challenged adjudication order passed u/s 73(9) of...

Delay in filing GSTR 3B leads to reversal of ITC; Court grants interim relief subject to deposit.

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GST September 18, 2024 Case Laws HC
Petitioners challenged adjudication order passed u/s 73(9) of CGST/WBGST Act, 2017. Court noted Rs. 3,96,08,142/- was reversible as petitioners availed ITC by filing GSTR 3B after due date. Finance Bill No. 02 of 2024 proposes amending Section 16 to allow ITC for returns filed until 30th November 2021 for FY 2017-18 to 2020-21. Petitioners filed Form 3B for 2018-19 belatedly but before 30th November 2021. Court held petitioners made out prima facie case and Finance Bill 2024 covers major part of determination u/s 73 for 2018-19. Petitioners directed to deposit Rs. 25 lakhs with Registrar General within 3 weeks, to be invested in interest-bearing fixed deposit until further order.
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