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    July 29, 2026   Case LawsIBC
    Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
    July 29, 2026   Case LawsIBC
    Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.
    July 29, 2026   Case LawsService Tax
    Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
    July 29, 2026   Case LawsIndian Laws
    Statutory limits on Facilitation Council membership can render an arbitral award void and permit exceptional writ review.
    July 29, 2026   Case LawsIndian Laws
    Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
    July 28, 2026   NotificationsSEZ
    SEZ area de-notification reduces the notified Information Technology zone at Pallipuram, leaving a revised notified area.
    July 28, 2026   NotificationsSEZ
    SEZ de-notification rescinds the IT and IT-enabled services zone notification while preserving prior actions and omissions.
    July 28, 2026   NotificationsIncome Tax
    Form ITR-BN governs block-period returns after covered searches, requiring prescribed verification and treatment of provisional income.
    July 28, 2026   CircularsCustoms
    Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.
    July 28, 2026   Case LawsGST
    Independent application of mind in show cause notices required quashing AI-generated notice and consequential proceedings.
    July 28, 2026   Case LawsGST
    Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
    July 28, 2026   Case LawsGST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case LawsGST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case LawsGST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outco...
    July 28, 2026   Case LawsGST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    July 28, 2026   Case LawsGST
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    July 28, 2026   Case LawsGST
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    July 28, 2026   Case LawsGST
    GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-reme...
    July 28, 2026   Case LawsGST
    Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
    July 28, 2026   Case LawsGST
    Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
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    July 29, 2026   Case Laws IBC
    Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
    July 29, 2026   Case Laws IBC
    Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.
    July 29, 2026   Case Laws Service Tax
    Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
    July 29, 2026   Case Laws Indian Laws
    Statutory limits on Facilitation Council membership can render an arbitral award void and permit exceptional writ review.
    July 29, 2026   Case Laws Indian Laws
    Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offences.
    July 28, 2026   Notifications SEZ
    SEZ area de-notification reduces the notified Information Technology zone at Pallipuram, leaving a revised notified area.
    July 28, 2026   Notifications SEZ
    SEZ de-notification rescinds the IT and IT-enabled services zone notification while preserving prior actions and omissions.
    July 28, 2026   Notifications Income Tax
    Form ITR-BN governs block-period returns after covered searches, requiring prescribed verification and treatment of provisional income.
    July 28, 2026   Circulars Customs
    Digital Section 49 warehousing enables online applications, query responses, status tracking and renewable storage-period extensions through ICEGATE.
    July 28, 2026   Case Laws GST
    Independent application of mind in show cause notices required quashing AI-generated notice and consequential proceedings.
    July 28, 2026   Case Laws GST
    Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
    July 28, 2026   Case Laws GST
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    July 28, 2026   Case Laws GST
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    July 28, 2026   Case Laws GST
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outcome.
    July 28, 2026   Case Laws GST
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    July 28, 2026   Case Laws GST
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    July 28, 2026   Case Laws GST
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    July 28, 2026   Case Laws GST
    GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-remedy objections.
    July 28, 2026   Case Laws GST
    Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate authorisation.
    July 28, 2026   Case Laws GST
    Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustainable.

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      GST

      HC upheld the validity of a show-cause notice (SCN) regarding...

      Tax Authority Issues Show-Cause Notice for Rs. 16.56 Lakh Short Payment on Commission Income from Jembo Cable Services.

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      GSTJanuary 24, 2025Case LawsHC
      HC upheld the validity of a show-cause notice (SCN) regarding short payment of tax on commission income of Rs. 16,56,267/-. The authority correctly determined that commission received from M/s. Jembo Cable could not qualify as an exempted service. Court emphasized that SCN represents a preliminary procedural step, ensuring principles of natural justice by allowing petitioner to present evidence and submissions during adjudication. The adjudicating authority must consider all submissions before passing final order. Court found SCN lawful as integral part of tax adjudication process, particularly concerning determination of claimed exemption applicability. Application disposed of accordingly.
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