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    September 24, 2026   Case Laws Income Tax
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    Transitional reassessment limitation invalidates non est assessments and prevents revision where capital-gains exemption was duly examined.
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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.
September 24, 2026   Case Laws Customs
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and commissioning.
September 24, 2026   Case Laws Customs
Medical-device accessory classification places Cell Separator accessories under CTH 9018 rather than residual classification for IGST purposes.
September 24, 2026   Case Laws Customs
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary penalties.
September 24, 2026   Case Laws Customs
Group-company status under export promotion schemes permits affiliated export earnings and duty credit scrips to satisfy import obligations.

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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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