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    August 8, 2026   Case LawsIncome Tax
    Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
    August 8, 2026   Case LawsIncome Tax
    Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
    August 8, 2026   Case LawsIncome Tax
    Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
    August 8, 2026   Case LawsIncome Tax
    Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
    August 8, 2026   Case LawsIncome Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
    August 8, 2026   Case LawsIncome Tax
    HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
    August 8, 2026   Case LawsIncome Tax
    Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarifi...
    August 8, 2026   Case LawsIncome Tax
    Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
    August 8, 2026   Case LawsCustoms
    Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
    August 8, 2026   Case LawsIncome Tax
    Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
    August 8, 2026   Case LawsIncome Tax
    Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
    August 8, 2026   Case LawsCustoms
    Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
    August 8, 2026   Case LawsCustoms
    Credible material of corruption is required for an independent investigation; clearance delays and valuation disputes alone are insufficient.
    August 8, 2026   Case LawsCustoms
    Baggage import jurisdiction remains outside Tribunal appeals, directing confiscation and penalty disputes to the statutory revisional remedy.
    August 8, 2026   Case LawsCustoms
    Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
    August 8, 2026   Case LawsCustoms
    IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
    August 8, 2026   Case LawsCustoms
    Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.
    August 8, 2026   Case LawsCustoms
    Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
    August 8, 2026   Case LawsCompanies Law
    Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
    August 8, 2026   Case LawsCompanies Law
    Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains r...
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    August 8, 2026   Case Laws Income Tax
    Reasonable cause for notice non-compliance during pandemic disruption prevented penalty for a technical default by an educational trust.
    August 8, 2026   Case Laws Income Tax
    Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
    August 8, 2026   Case Laws Income Tax
    Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
    August 8, 2026   Case Laws Income Tax
    Bona fide deduction claims and unspecified penalty notices prevent under-reporting penalty under section 270A.
    August 8, 2026   Case Laws Income Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.
    August 8, 2026   Case Laws Income Tax
    HUF property taxation: individual ownership evidence excluded stamp-duty value difference from taxation under the deemed receipt provision.
    August 8, 2026   Case Laws Income Tax
    Binding interim judicial directions protected employers from withholding default on foreign-leg leave travel concession payments despite later clarification.
    August 8, 2026   Case Laws Income Tax
    Rectification jurisdiction excludes debatable income computation, leaving capital receipt and expenditure treatment for appellate determination.
    August 8, 2026   Case Laws Customs
    Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate remedy.
    August 8, 2026   Case Laws Income Tax
    Jurisdictional notice requirement invalidates scrutiny assessments when the assessing officer completing assessment issued no statutory notice.
    August 8, 2026   Case Laws Income Tax
    Reasonable cause for emergency cash loans protected genuine acceptance and repayment transactions from statutory penalties.
    August 8, 2026   Case Laws Customs
    Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automatic abatement.
    August 8, 2026   Case Laws Customs
    Credible material of corruption is required for an independent investigation; clearance delays and valuation disputes alone are insufficient.
    August 8, 2026   Case Laws Customs
    Baggage import jurisdiction remains outside Tribunal appeals, directing confiscation and penalty disputes to the statutory revisional remedy.
    August 8, 2026   Case Laws Customs
    Glow Plug Control Units classified as engine starting equipment; extended demand and penalty fail without suppression or evasion intent.
    August 8, 2026   Case Laws Customs
    IGST import refund limitation commenced only after a prescribed mechanism existed, making United Nations agency claims timely.
    August 8, 2026   Case Laws Customs
    Customs supervision charges cannot shift to cost recovery without an actual exclusive officer posting beyond regular staffing.
    August 8, 2026   Case Laws Customs
    Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for customs classification.
    August 8, 2026   Case Laws Companies Law
    Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued.
    August 8, 2026   Case Laws Companies Law
    Foreign judgment presumption supports asset disclosure, while appellate review preserves reasonably exercised interlocutory discretion and maintains restraint directions.

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      Home› Highlights › GST › 2024 › September, 2024 › This
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      GST

      The imposition of a time limit for availing Input Tax Credit...

      Tax law amendment restricting input tax credit availability challenged; court seeks reconsideration.

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      GSTSeptember 21, 2024Case LawsHC
      The imposition of a time limit for availing Input Tax Credit (ITC) is violative of Articles 14, 19(1)(g), and 300A of the Constitution of India. The insertion of sub-section (5) u/s 16 of the CGST Act, effective from July 1, 2017, provided that for invoices or debit notes pertaining to Financial Years 2017-18 to 2020-21, the registered person could take ITC in any return filed until November 30, 2021. However, this decision was taken without considering the stipulation in sub-section (5) of Section 16, effective from July 1, 2017. Consequently, the High Court remitted the matter to the authority to pass a fresh order considering the implication of sub-section (5) of Section 16 of the CGST Act.
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