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]

✆ To Call / Whatsapp, 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 ❯
    October 28, 2026   Case Laws GST
    GST notice service requires alternative delivery and personal hearing before ex parte assessment; time-barred input tax credit is quashed.
    October 28, 2026   Case Laws IBC
    Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
    October 28, 2026   Case Laws GST
    Retrospective input tax credit eligibility overrides filing-time limits for specified years when GST returns met the prescribed deadline.
    October 28, 2026   Case Laws GST
    Effective GST notice service requires further statutory communication and a personal hearing when portal notices receive no response.
    October 28, 2026   Case Laws GST
    Interest on wrongly availed IGST credit requires fresh review against the combined electronic credit ledger balance.
    October 28, 2026   Case Laws GST
    Ex parte compensation cess demand set aside, restoring show-cause response opportunity subject to partial balance-tax payment.
    October 28, 2026   Case Laws GST
    Show-cause notice specificity invalidates GST demands founded on undisclosed grounds and requires reconciliation of wrong-head tax payments.
    October 28, 2026   Case Laws GST
    Delayed bookkeeping entries supported by invoices and returns do not establish deliberate non-accountal or justify stock confiscation.
    October 28, 2026   Case Laws GST
    Statutory limits on GST appeal delay prevent excess condonation, while implemented registration restoration renders departmental challenge non-maintai...
    October 28, 2026   Case Laws GST
    Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
    October 28, 2026   Case Laws Income Tax
    Tax deductions for manufacturing repairs, research and captive power were accepted, while parking-shed depreciation remained restricted.
    October 28, 2026   Case Laws Income Tax
    Change of opinion bars reassessment where scrutiny already examined mutual fund short-term capital loss without fresh tangible material.
    October 28, 2026   Case Laws Income Tax
    Tax exemption for Urban Improvement Trust income fails without notified status, State ownership, or timely charitable registration.
    October 28, 2026   Case Laws Income Tax
    Crystallised royalty liabilities and compensatory interest qualify as business expenditure when demands arise and payments support mining operations.
    October 28, 2026   Case Laws Income Tax
    Reasonable cause shields inadvertent TDS non-deduction from penalty where a bona fide belief and administrative disruption are established.
    October 28, 2026   Case Laws Income Tax
    Section 87A rebate applies under the new tax regime when total income stays within the statutory threshold.
    October 28, 2026   Case Laws Income Tax
    Limited remand finality bars reopening stamp-duty valuation, while unproven agricultural use and cash claims fail.
    October 28, 2026   Case Laws Income Tax
    Jewellery seizure guidelines do not create assessment exemption where separate ownership and source remain unproved.
    October 28, 2026   Case Laws Income Tax
    Binding interim judicial directions protect employers from TDS default and consequential interest on foreign leave fare reimbursements.
    October 28, 2026   Case Laws Income Tax
    Search-triggered assessment route invalidates regular scrutiny completion without reassessment procedure and mandatory statutory approval being obtain...
❮
❯
❯❯
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
October 28, 2026   Case Laws GST
GST notice service requires alternative delivery and personal hearing before ex parte assessment; time-barred input tax credit is quashed.
October 28, 2026   Case Laws IBC
Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineligibility.
October 28, 2026   Case Laws GST
Retrospective input tax credit eligibility overrides filing-time limits for specified years when GST returns met the prescribed deadline.
October 28, 2026   Case Laws GST
Effective GST notice service requires further statutory communication and a personal hearing when portal notices receive no response.
October 28, 2026   Case Laws GST
Interest on wrongly availed IGST credit requires fresh review against the combined electronic credit ledger balance.
October 28, 2026   Case Laws GST
Ex parte compensation cess demand set aside, restoring show-cause response opportunity subject to partial balance-tax payment.
October 28, 2026   Case Laws GST
Show-cause notice specificity invalidates GST demands founded on undisclosed grounds and requires reconciliation of wrong-head tax payments.
October 28, 2026   Case Laws GST
Delayed bookkeeping entries supported by invoices and returns do not establish deliberate non-accountal or justify stock confiscation.
October 28, 2026   Case Laws GST
Statutory limits on GST appeal delay prevent excess condonation, while implemented registration restoration renders departmental challenge non-maintainable.
October 28, 2026   Case Laws GST
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged.
October 28, 2026   Case Laws Income Tax
Tax deductions for manufacturing repairs, research and captive power were accepted, while parking-shed depreciation remained restricted.
October 28, 2026   Case Laws Income Tax
Change of opinion bars reassessment where scrutiny already examined mutual fund short-term capital loss without fresh tangible material.
October 28, 2026   Case Laws Income Tax
Tax exemption for Urban Improvement Trust income fails without notified status, State ownership, or timely charitable registration.
October 28, 2026   Case Laws Income Tax
Crystallised royalty liabilities and compensatory interest qualify as business expenditure when demands arise and payments support mining operations.
October 28, 2026   Case Laws Income Tax
Reasonable cause shields inadvertent TDS non-deduction from penalty where a bona fide belief and administrative disruption are established.
October 28, 2026   Case Laws Income Tax
Section 87A rebate applies under the new tax regime when total income stays within the statutory threshold.
October 28, 2026   Case Laws Income Tax
Limited remand finality bars reopening stamp-duty valuation, while unproven agricultural use and cash claims fail.
October 28, 2026   Case Laws Income Tax
Jewellery seizure guidelines do not create assessment exemption where separate ownership and source remain unproved.
October 28, 2026   Case Laws Income Tax
Binding interim judicial directions protect employers from TDS default and consequential interest on foreign leave fare reimbursements.
October 28, 2026   Case Laws Income Tax
Search-triggered assessment route invalidates regular scrutiny completion without reassessment procedure and mandatory statutory approval being obtained.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2025 › January, 2025 › This
Back

All Highlights

GST

HC set aside the order disallowing Input Tax Credit (ITC) u/s...

High Court Orders Fresh Notice for ITC Disallowance Under GST Section 17(5) Due to Lack of Specific Clause Citation.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST January 23, 2025 Case Laws HC
HC set aside the order disallowing Input Tax Credit (ITC) u/s 17(5) of GST Act. The revenue authorities failed to specify which clause u/s 17(5) was invoked for ITC disallowance. The court directed authorities to issue fresh notice clearly indicating the applicable clause u/s 17(5), provide reasonable hearing opportunity to the assessee, and proceed according to law. The matter was remanded for fresh consideration with specific instructions to follow proper procedure in determining ITC eligibility. The petition was disposed of with these directions.
View Source View

Topics

Acts Income Tax
Next ➔