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    July 16, 2026   Case LawsIncome Tax
    Share premium valuation requires examination of supporting reports, while limited scrutiny restricts additions beyond the selected issues.
    July 16, 2026   Case LawsIncome Tax
    Revision limitation for issues outside reassessment runs from the original assessment, rendering delayed revision proceedings time-barred.
    July 16, 2026   Case LawsIncome Tax
    Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.
    July 16, 2026   Case LawsIncome Tax
    Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.
    July 16, 2026   Case LawsIncome Tax
    Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
    July 16, 2026   Case LawsIncome Tax
    Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.
    July 16, 2026   Case LawsIncome Tax
    Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.
    July 16, 2026   Case LawsCustoms
    Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
    July 16, 2026   Case LawsCustoms
    Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
    July 16, 2026   Case LawsCustoms
    Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
    July 16, 2026   Case LawsCustoms
    Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
    July 16, 2026   Case LawsCustoms
    Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
    July 16, 2026   Case LawsIBC
    Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
    July 16, 2026   Case LawsIBC
    Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.
    July 16, 2026   Case LawsIBC
    Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
    July 16, 2026   Case LawsMoney Laundering
    Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
    July 16, 2026   Case LawsMoney Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
    July 16, 2026   Case LawsService Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...
    July 16, 2026   Case LawsService Tax
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    July 16, 2026   Case LawsWealth-tax
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
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    July 16, 2026   Case Laws Income Tax
    Share premium valuation requires examination of supporting reports, while limited scrutiny restricts additions beyond the selected issues.
    July 16, 2026   Case Laws Income Tax
    Revision limitation for issues outside reassessment runs from the original assessment, rendering delayed revision proceedings time-barred.
    July 16, 2026   Case Laws Income Tax
    Per-payment TDS threshold limits online gaming withholding, while unclaimed player payouts cannot trigger expenditure disallowance under tax law.
    July 16, 2026   Case Laws Income Tax
    Section 87A rebate remains available against short-term capital gains where the relevant law contained no express exclusion.
    July 16, 2026   Case Laws Income Tax
    Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protection.
    July 16, 2026   Case Laws Income Tax
    Estimated business expenditure for unsupported commission expenses increased after considering the nature and circumstances of commission activities.
    July 16, 2026   Case Laws Income Tax
    Intra-group software licence costs require evidence of actual use, while comparable selection must reflect functional and scale differences.
    July 16, 2026   Case Laws Customs
    Reasonable-time limits on duty drawback recovery bar unexplained delayed proceedings where fraud or suppression is not alleged.
    July 16, 2026   Case Laws Customs
    Specific LCD tariff classification prevails over end-use based controller classification, requiring fresh determination under Chapter 90.
    July 16, 2026   Case Laws Customs
    Provisional release for re-export remains available pending unresolved classification, despite alleged import restrictions on seized goods.
    July 16, 2026   Case Laws Customs
    Strict construction of customs exemptions denies ELISA-kit duty concession to separately imported QFT Tube components.
    July 16, 2026   Case Laws Customs
    Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequential relief.
    July 16, 2026   Case Laws IBC
    Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and related show-cause notice.
    July 16, 2026   Case Laws IBC
    Leasehold BOT rights can be liquidated as going-concern assets while preserving landowner rights and end-of-concession transfer obligations.
    July 16, 2026   Case Laws IBC
    Contractual development rights may be insolvency assets, but resolution plans cannot override third-party land title or statutory approvals.
    July 16, 2026   Case Laws Money Laundering
    Territorial jurisdiction under PMLA may be concurrent, allowing transfer to align money-laundering proceedings with the connected scheduled offence.
    July 16, 2026   Case Laws Money Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitation.
    July 16, 2026   Case Laws Service Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidance.
    July 16, 2026   Case Laws Service Tax
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    July 16, 2026   Case Laws Wealth-tax
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.

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      Home› Highlights › GST › 2024 › October, 2024 › This
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      GST

      Petitioner failed to establish grounds for invoking Section 74...

      Allegations of tax suppression; statutory remedies advised over writ petition for factual disputes. Rectification plea rightly rejected after due process.

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      GSTOctober 14, 2024Case LawsHC
      Petitioner failed to establish grounds for invoking Section 74 of CGST/SGST Acts regarding suppression allegations. Disputed questions of fact cannot be adjudicated through writ petition under Article 226. Petitioner directed to pursue statutory remedies for adjudication. Rectification application was properly rejected after providing opportunity. Limitation period for appeal against original order excluded from date of rectification application till disposal of writ petition.
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