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    August 28, 2026   Case Laws Service Tax
    Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
    August 28, 2026   Case Laws Service Tax
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    August 28, 2026   Case Laws Central Excise
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    August 27, 2026   Case Laws GST
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    August 27, 2026   Case Laws GST
    Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
    August 27, 2026   Case Laws GST
    Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
    August 27, 2026   Case Laws GST
    Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
    August 27, 2026   Case Laws GST
    Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
    August 27, 2026   Case Laws GST
    Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
    August 27, 2026   Case Laws GST
    GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
    August 27, 2026   Case Laws GST
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August 28, 2026   Case Laws Service Tax
Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
August 28, 2026   Case Laws Service Tax
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax liability.
August 28, 2026   Case Laws Central Excise
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment bar.
August 28, 2026   Case Laws Central Excise
Recovery of suo motu excise credit as erroneous refund is time-barred after the applicable limitation period expires.
August 28, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sustain prosecution.
August 27, 2026   Notifications Indian Laws
Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
August 27, 2026   Circulars SEBI
Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
August 27, 2026   Circulars SEBI
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monitoring.
August 27, 2026   Circulars Customs
Customs cargo custodianship covers imported and export goods at the container freight station until statutory clearance or export.
August 27, 2026   Circulars Customs
Customs Area designation permits specified container freight station premises to handle import and export cargo under prescribed customs procedures.
August 27, 2026   Case Laws GST
Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.
August 27, 2026   Case Laws GST
GST valuation notices must disclose the applicable rule; confirmation on a different rule violates natural justice.
August 27, 2026   Case Laws GST
GST registration cancellation requires independent satisfaction and tangible evidence; nil GSTR-3B turnover alone cannot establish business discontinuance.
August 27, 2026   Case Laws GST
Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
August 27, 2026   Case Laws GST
Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
August 27, 2026   Case Laws GST
Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
August 27, 2026   Case Laws GST
Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
August 27, 2026   Case Laws GST
Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
August 27, 2026   Case Laws GST
GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
August 27, 2026   Case Laws GST
Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.

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Income Tax

The ITAT held that the assessee is entitled to opt for the...

Assessee allowed reduced 22% tax rate u/s 115BAA for AY 2022-23 despite delay in Form 10IC filing.

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Income Tax January 15, 2025 Case Laws AT
The ITAT held that the assessee is entitled to opt for the reduced tax rate u/s 115BAA for the AY 2022-23, despite the delay in filing Form 10IC for the AY 2021-22. The Form 10IC, once filed, is applicable for subsequent years, and the CIT(A) erred in denying the benefit. The ITAT set aside the orders of the AO and CIT(A) and directed the AO to allow the reduced tax rate of 22% u/s 115BAA for the AY 2022-23.
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Acts Income Tax
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