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    July 20, 2026   Case LawsIncome Tax
    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
    July 20, 2026   Case LawsIncome Tax
    Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
    July 20, 2026   Case LawsIncome Tax
    Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
    July 20, 2026   Case LawsCustoms
    Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention ch...
    July 20, 2026   Case LawsCustoms
    Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
    July 20, 2026   Case LawsCustoms
    Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
    July 20, 2026   Case LawsSEBI
    Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
    July 20, 2026   Case LawsIBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
    July 20, 2026   Case LawsIBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
    July 20, 2026   Case LawsService Tax
    Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
    July 20, 2026   Case LawsService Tax
    Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
    July 20, 2026   Case LawsVAT / Sales Tax
    High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
    July 18, 2026   Case LawsMoney Laundering
    PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
    July 18, 2026   NotificationsIncome Tax
    Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
    July 18, 2026   NotificationsIncome Tax
    Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
    July 18, 2026   NotificationsIncome Tax
    Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
    July 18, 2026   CircularsSEBI
    Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
    July 18, 2026   Case LawsGST
    Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
    July 18, 2026   Case LawsGST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case LawsGST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
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    July 20, 2026   Case Laws Income Tax
    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
    July 20, 2026   Case Laws Income Tax
    Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
    July 20, 2026   Case Laws Income Tax
    Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
    July 20, 2026   Case Laws Customs
    Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention charges.
    July 20, 2026   Case Laws Customs
    Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
    July 20, 2026   Case Laws Customs
    Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
    July 20, 2026   Case Laws SEBI
    Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
    July 20, 2026   Case Laws IBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan approval.
    July 20, 2026   Case Laws IBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
    July 20, 2026   Case Laws Service Tax
    Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
    July 20, 2026   Case Laws Service Tax
    Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastructure services.
    July 20, 2026   Case Laws VAT / Sales Tax
    High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
    July 18, 2026   Case Laws Money Laundering
    PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
    July 18, 2026   Notifications Income Tax
    Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filing.
    July 18, 2026   Notifications Income Tax
    Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
    July 18, 2026   Notifications Income Tax
    Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
    July 18, 2026   Circulars SEBI
    Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
    July 18, 2026   Case Laws GST
    Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
    July 18, 2026   Case Laws GST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case Laws GST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.

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      Home› Highlights › GST › 2024 › November, 2024 › This
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      GST

      The High Court ruled on the constitutional validity of Rule...

      Court Nullifies Rule 96(10) for Violating Constitution; Halts IGST Refund Recovery Proceedings for Specified Period.

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      GSTNovember 6, 2024Case LawsHC
      The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires Section 16 of the Integrated Goods and Services Tax (IGST) Act, 2017, and violating Articles 14, 19(1)(g), and 265 of the Constitution. The court held that Rule 96(10), as inserted by a notification dated 09-10-2018 with effect from 23-10-2017, is ultra vires Section 16 of the IGST Act and manifestly arbitrary, producing absurd results unintended by the legislature. Consequently, the court declared Rule 96(10) unenforceable and quashed any actions or orders against the petitioners based on it. The court directed that no proceedings shall be taken to recover IGST refunded to the petitioners by applying Rule 96(10) for the period between 23-10-2017 and 08-10-2024.
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      ActsIncome Tax
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