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    September 25, 2026   Case Laws Income Tax
    Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
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September 25, 2026   Case Laws Income Tax
Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
September 25, 2026   Case Laws Income Tax
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Income.
September 25, 2026   Case Laws Income Tax
Consistency between reassessment notice and recorded satisfaction bars additions founded on a different explanation for land investment.
September 25, 2026   Case Laws Income Tax
Scrutiny notice format defects remain curable, while untested appellate evidence requires a fresh reasoned assessment after fair examination.
September 25, 2026   Case Laws Income Tax
Tax deduction on interest applies only upon current-year credit or payment, while real income requires actual accrual.
September 25, 2026   Case Laws Income Tax
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuine contributions.
September 25, 2026   Case Laws Income Tax
Slump-sale valuation under the prescribed method cannot be replaced without identified defects, and proper show-cause notice remains mandatory.
September 25, 2026   Case Laws Income Tax
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character governs reinvestment relief.
September 25, 2026   Case Laws Customs
Electronic correction of Reward declarations enables timely transmission of amended shipping bills for MEIS benefit processing.
September 25, 2026   Case Laws Customs
Tariff reclassification burden required article-specific evidence, defeating extended limitation, confiscation, and penalties for imported vehicle parts.
September 25, 2026   Case Laws Customs
Section 28 Recovery: unpaid anti-dumping duty may be demanded without overturning self-assessment; IGST and contemporaneous penalty limits apply.
September 25, 2026   Case Laws Customs
Minimum Import Price restrictions do not govern bonded warehoused goods solely intended for re-export, preserving declared customs value.
September 25, 2026   Case Laws Customs
Vegetable extract classification keeps bulk Pine Bark and Grape Seed Extracts under Heading 1302, not food preparations.
September 25, 2026   Case Laws IBC
Pending arbitration does not bar wilful-defaulter proceedings over alleged unauthorised disposal of secured assets before committee review.
September 25, 2026   Case Laws Central Excise
Ready-to-assemble greenhouse classification favours the specific tariff entry, while limitation extensions cannot revive expired excise demands.
September 24, 2026   Notes Customs
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensatory interest.
September 24, 2026   Notes IBC
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves them.
September 24, 2026   Notes GST
GST registration cancellation for return default requires a hearing, while full compliance can prevent or conditionally reverse cancellation.
September 24, 2026   Notes Income Tax
Article 8 treaty protection excludes third-party ground handling and engineering income lacking a direct link to international carriage.
September 24, 2026   Notes Income Tax
Scrutiny notice format deviations do not invalidate timely notices that substantively meet statutory requirements without taxpayer prejudice.

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Home › Highlights › GST › 2024 › December, 2024 › This
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The HC stayed the impugned order invoking Section 73 of the CGST...

CGST Act: Tax Recovery for GSTR Mismatch Stayed, Requires Non-Fraud Reasons Proven.

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GST December 30, 2024 Case Laws HC
The HC stayed the impugned order invoking Section 73 of the CGST Act, 2017 for recovery of short paid tax due to discrepancy between GSTR-1 and GSTR-3B, holding that Section 73 allows recovery of tax not paid or short paid due to reasons other than fraud or willful misstatement, and the conclusions referring to Section 9 of CGST Act show liability created with reference to IGST and cess leviable.
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