Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    September 24, 2026   Case Laws GST
    Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.
    September 24, 2026   Case Laws GST
    Government-funded health insurance qualifies for GST exemption when the State Government alone pays the entire scheme premium.
    September 24, 2026   Case Laws GST
    Common-parlance and primary-use classification places turmeric wellness supplements under Heading 2106; MRP does not affect their GST rate.
    September 24, 2026   Case Laws Income Tax
    Substantial question of law requirement bars reassessment of concurrent findings on developer eligibility for infrastructure deduction.
    September 24, 2026   Case Laws Income Tax
    Additional evidence before the Tribunal was properly admitted, leaving cash-credit findings immune from further legal challenge.
    September 24, 2026   Case Laws Income Tax
    DTAA separate-enterprise treatment makes head-office interest taxable and subject to withholding, while ATMs receive computer depreciation.
    September 24, 2026   Case Laws Income Tax
    Constructive receipt of interest through equity conversion supports revision where the assessment lacked necessary inquiry.
    September 24, 2026   Case Laws Income Tax
    Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
    September 24, 2026   Case Laws Income Tax
    Prospective specified-violation rules bar retrospective trust-registration cancellation and require precise notice, inquiry, and a meaningful hearing.
    September 24, 2026   Case Laws Income Tax
    Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
    September 24, 2026   Case Laws Income Tax
    Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
    September 24, 2026   Case Laws Income Tax
    Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
    September 24, 2026   Case Laws Income Tax
    Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
    September 24, 2026   Case Laws Income Tax
    Specific identification of concealment or inaccurate particulars is essential before imposing penalty for undisclosed mining-transaction income.
    September 24, 2026   Case Laws Income Tax
    Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
    September 24, 2026   Case Laws Income Tax
    Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
    September 24, 2026   Case Laws Customs
    Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
    September 24, 2026   Case Laws Customs
    Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage
    September 24, 2026   Case Laws Customs
    Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
    September 24, 2026   Case Laws Customs
    Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
September 24, 2026   Case Laws GST
Intermediary student recruitment services gain export treatment when the recipient-location place-of-supply rule applies to overseas universities.
September 24, 2026   Case Laws GST
Government-funded health insurance qualifies for GST exemption when the State Government alone pays the entire scheme premium.
September 24, 2026   Case Laws GST
Common-parlance and primary-use classification places turmeric wellness supplements under Heading 2106; MRP does not affect their GST rate.
September 24, 2026   Case Laws Income Tax
Substantial question of law requirement bars reassessment of concurrent findings on developer eligibility for infrastructure deduction.
September 24, 2026   Case Laws Income Tax
Additional evidence before the Tribunal was properly admitted, leaving cash-credit findings immune from further legal challenge.
September 24, 2026   Case Laws Income Tax
DTAA separate-enterprise treatment makes head-office interest taxable and subject to withholding, while ATMs receive computer depreciation.
September 24, 2026   Case Laws Income Tax
Constructive receipt of interest through equity conversion supports revision where the assessment lacked necessary inquiry.
September 24, 2026   Case Laws Income Tax
Digital Evidence Authentication Failures Prevent Income-Tax Additions, While Mandatory Post-Search Reassessment Governs Covered Assessment Years
September 24, 2026   Case Laws Income Tax
Prospective specified-violation rules bar retrospective trust-registration cancellation and require precise notice, inquiry, and a meaningful hearing.
September 24, 2026   Case Laws Income Tax
Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciation.
September 24, 2026   Case Laws Income Tax
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction.
September 24, 2026   Case Laws Income Tax
Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
September 24, 2026   Case Laws Income Tax
Double taxation of recorded sales income barred separate assessment of alleged cash returns; conceded accommodation-entry commission remained taxable.
September 24, 2026   Case Laws Income Tax
Specific identification of concealment or inaccurate particulars is essential before imposing penalty for undisclosed mining-transaction income.
September 24, 2026   Case Laws Income Tax
Direct appeals against rectification orders require prior use of the first appellate remedy and are otherwise non-maintainable.
September 24, 2026   Case Laws Income Tax
Capital grants reduce asset cost for depreciation, while book-profit adjustments require a specified statutory clause.
September 24, 2026   Case Laws Customs
Fresh export authorisation supported provisional release of seized Ketamine Hydrochloride despite expiry of the original shipment authorisation.
September 24, 2026   Case Laws Customs
Capital Goods in Manufacturing Warehouses Avoid Interest When Intended Use Exists at Import and Warehousing Stage
September 24, 2026   Case Laws Customs
Customs valuation of royalty requires a direct imported-goods nexus and payment as a condition of sale.
September 24, 2026   Case Laws Customs
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penalties.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2024 › December, 2024 › This
Back

All Highlights

GST

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.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

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.
View Source View

Topics

Acts Income Tax
Next ➔