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    August 18, 2026   Case LawsGST
    Supplier registration cancellation alone does not defeat input tax credit or justify custodial interrogation without evidence of purchaser collusion.
    August 18, 2026   Case LawsGST
    Penalty notice jurisdiction under UPGST turns on delegated authority and election of statutory appellate remedy.
    August 18, 2026   Case LawsGST
    Condonation of delay restored the GST appeal against retrospective registration cancellation for adjudication on merits.
    August 18, 2026   Case LawsGST
    Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.
    August 18, 2026   Case LawsGST
    Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).
    August 18, 2026   Case LawsGST
    GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering ...
    August 18, 2026   Case LawsGST
    GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.
    August 18, 2026   Case LawsGST
    Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.
    August 18, 2026   Case LawsIncome Tax
    Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.
    August 18, 2026   Case LawsIncome Tax
    Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
    August 18, 2026   Case LawsIncome Tax
    Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.
    August 18, 2026   Case LawsIncome Tax
    Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.
    August 18, 2026   Case LawsIncome Tax
    Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.
    August 18, 2026   Case LawsIncome Tax
    TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.
    August 18, 2026   Case LawsIncome Tax
    Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
    August 18, 2026   Case LawsIncome Tax
    Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
    August 18, 2026   Case LawsIncome Tax
    Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
    August 18, 2026   Case LawsIncome Tax
    Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
    August 18, 2026   Case LawsIncome Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case LawsIncome Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.
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    August 18, 2026   Case Laws GST
    Supplier registration cancellation alone does not defeat input tax credit or justify custodial interrogation without evidence of purchaser collusion.
    August 18, 2026   Case Laws GST
    Penalty notice jurisdiction under UPGST turns on delegated authority and election of statutory appellate remedy.
    August 18, 2026   Case Laws GST
    Condonation of delay restored the GST appeal against retrospective registration cancellation for adjudication on merits.
    August 18, 2026   Case Laws GST
    Intra-firm stock transfers without taxable supply cannot trigger detention penalties solely for missing e-way bills.
    August 18, 2026   Case Laws GST
    Mandatory seven-day limitation for transit-goods penalty orders renders delayed detention penalties without jurisdiction under Section 129(3).
    August 18, 2026   Case Laws GST
    GST rate-reduction benefits on cinema tickets require commensurate price cuts; raising base prices to retain cum-tax fares breaches anti-profiteering rules.
    August 18, 2026   Case Laws GST
    GST rate reduction benefits must lower cum-tax cinema ticket prices despite fare-regulation directions and proposed fares.
    August 18, 2026   Case Laws GST
    Tariff Notes prevail over trade parlance, classifying PTFE braided gland packing as plastic and subjecting it to GST.
    August 18, 2026   Case Laws Income Tax
    Section 10B loss set-off remains available against other undertaking profits despite separate computation of export-profit deductions.
    August 18, 2026   Case Laws Income Tax
    Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business profitability.
    August 18, 2026   Case Laws Income Tax
    Reassessment beyond four years fails where recorded reasons produce no addition and full disclosure conditions remain unmet.
    August 18, 2026   Case Laws Income Tax
    Business loss carry-forward fails where intervening returns were not filed, preventing determination of unabsorbed losses for set-off.
    August 18, 2026   Case Laws Income Tax
    Section 263 revision fails where completed inquiry shows no identifiable revenue prejudice from unsecured loans or trade payables.
    August 18, 2026   Case Laws Income Tax
    TDS on cash withdrawals remains the bank's responsibility, and unsupported liens over customer accounts must be released.
    August 18, 2026   Case Laws Income Tax
    Digital advertising and search optimisation costs remain revenue expenditure when they create no capital asset or enduring capital advantage.
    August 18, 2026   Case Laws Income Tax
    Third-party search assessments fail after the statutory cut-off, while unrelated cash-acceptance penalties remain subject to strict limitation.
    August 18, 2026   Case Laws Income Tax
    Interest expenditure linked to interest-bearing advances is deductible against taxable interest income when the borrowing nexus is established.
    August 18, 2026   Case Laws Income Tax
    Consequential cash-receipt penalty fails when the underlying addition is deleted and seized material does not implicate the assessee.
    August 18, 2026   Case Laws Income Tax
    Post-purchase residential reconstruction costs qualify for capital gains exemption when they genuinely improve the acquired house for residence.
    August 18, 2026   Case Laws Income Tax
    Co-operative society deposit interest may retain business-income character, subject to statutory deposit conditions and factual verification.

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      Home› Highlights › GST › 2025 › February, 2025 › This
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      GST

      HC quashed deficiency memo dated 21.02.2024 regarding CESS...

      GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order Under Section 39(9) for CESS Column Error

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      GSTFebruary 15, 2025Case LawsHC
      HC quashed deficiency memo dated 21.02.2024 regarding CESS refund claim for AY 2017-18. Petitioner claimed clerical error in placing SGST figures in CESS column. While authority has discretion on refund eligibility under Section 39(9) and 54(1) of Act 2017, rejection requires reasoned order uploaded to portal enabling appeal rights. Court directed authority to reconsider refund application dated 05.02.2024 after providing hearing opportunity, pass reasoned order, and upload promptly to relevant portal. Matter concerns procedural compliance rather than substantive refund determination. Authority must follow due process in handling correction requests within statutory timeframes.
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      ActsIncome Tax
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