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    July 20, 2026   Case Laws Income Tax
    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
    July 20, 2026   Case Laws Income Tax
    Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
    July 20, 2026   Case Laws Income Tax
    Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
    July 20, 2026   Case Laws Customs
    Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention ch...
    July 20, 2026   Case Laws Customs
    Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
    July 20, 2026   Case Laws Customs
    Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
    July 20, 2026   Case Laws SEBI
    Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
    July 20, 2026   Case Laws IBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
    July 20, 2026   Case Laws IBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
    July 20, 2026   Case Laws Service Tax
    Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
    July 20, 2026   Case Laws Service Tax
    Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
    July 20, 2026   Case Laws VAT / Sales Tax
    High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
    July 18, 2026   Case Laws Money Laundering
    PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
    July 18, 2026   Notifications Income Tax
    Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
    July 18, 2026   Notifications Income Tax
    Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
    July 18, 2026   Notifications Income Tax
    Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
    July 18, 2026   Circulars SEBI
    Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
    July 18, 2026   Case Laws GST
    Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
    July 18, 2026   Case Laws GST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case Laws GST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
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July 20, 2026   Case Laws Income Tax
Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
July 20, 2026   Case Laws Income Tax
Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
July 20, 2026   Case Laws Income Tax
Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
July 20, 2026   Case Laws Customs
Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention charges.
July 20, 2026   Case Laws Customs
Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
July 20, 2026   Case Laws Customs
Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
July 20, 2026   Case Laws SEBI
Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
July 20, 2026   Case Laws IBC
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan approval.
July 20, 2026   Case Laws IBC
CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
July 20, 2026   Case Laws Service Tax
Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
July 20, 2026   Case Laws Service Tax
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastructure services.
July 20, 2026   Case Laws VAT / Sales Tax
High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
July 18, 2026   Case Laws Money Laundering
PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
July 18, 2026   Notifications Income Tax
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filing.
July 18, 2026   Notifications Income Tax
Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
July 18, 2026   Notifications Income Tax
Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
July 18, 2026   Circulars SEBI
Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
July 18, 2026   Case Laws GST
Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
July 18, 2026   Case Laws GST
Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
July 18, 2026   Case Laws GST
Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.

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GST

The Central Government amended the CGST Rules 2017 through...

Central Government Introduces Rule 16A in CGST Rules for Temporary GST Numbers to Unregistered Taxpayers Making Payments.

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GST January 25, 2025 Notifications
The Central Government amended the CGST Rules 2017 through Notification 07/2025-CT dated January 23, 2025. Key modifications include insertion of Rule 16A enabling proper officers to grant temporary identification numbers to persons not registered but required to make payments under the Act. The amendment updates Rule 19(1) to include references to Form GST CMP-02 and modifies Rule 87(4) regarding common portal payments. A new comprehensive Form GST REG-12 is introduced for temporary registration/identification numbers, containing detailed sections for personal information, address, bank details and jurisdictional requirements. The changes aim to streamline registration processes for non-registered persons needing to make GST payments while maintaining regulatory oversight.
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Acts Income Tax
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