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    August 6, 2026   Case LawsIncome Tax
    Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
    August 6, 2026   Case LawsIncome Tax
    Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
    August 6, 2026   Case LawsIncome Tax
    Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
    August 6, 2026   Case LawsIncome Tax
    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
    August 6, 2026   Case LawsIncome Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
    August 6, 2026   Case LawsIncome Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
    August 6, 2026   Case LawsIncome Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
    August 6, 2026   Case LawsIncome Tax
    Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.
    August 6, 2026   Case LawsIncome Tax
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
    August 6, 2026   Case LawsIncome Tax
    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
    August 6, 2026   Case LawsIncome Tax
    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
    August 6, 2026   Case LawsIncome Tax
    Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
    August 6, 2026   Case LawsIncome Tax
    Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
    August 6, 2026   Case LawsBenami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    August 6, 2026   Case LawsCustoms
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
    August 6, 2026   Case LawsCustoms
    SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported...
    August 6, 2026   Case LawsCustoms
    Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.
    August 6, 2026   Case LawsCustoms
    Transaction value follows the renegotiated price actually paid by an unrelated subsequent importer after the original consignee defaults.
    August 6, 2026   Case LawsCustoms
    Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.
    August 6, 2026   Case LawsIBC
    Moratorium asset restoration permits consequential directions to replenish the insolvency estate despite no finding of fraudulent trading.
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    August 6, 2026   Case Laws Income Tax
    Corroboration of seized loose sheets is essential; unsupported fee additions and extrapolations cannot survive factual scrutiny.
    August 6, 2026   Case Laws Income Tax
    Reassessment on suspicious transaction reports fails where partner capital withdrawals lack material showing income escapement or bogus entries.
    August 6, 2026   Case Laws Income Tax
    Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amendment.
    August 6, 2026   Case Laws Income Tax
    Unauthorised supervisory approval vitiates a survey-based assessment by undermining the Assessing Officer's independent quasi-judicial discretion.
    August 6, 2026   Case Laws Income Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
    August 6, 2026   Case Laws Income Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
    August 6, 2026   Case Laws Income Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
    August 6, 2026   Case Laws Income Tax
    Arm's length pricing for corporate guarantees and foreign-currency receivables applies a reduced commission, LIBOR benchmark, and credit period.
    August 6, 2026   Case Laws Income Tax
    Agricultural land character at transfer determines capital-gains treatment despite purchaser obtaining later non-agricultural-use permission.
    August 6, 2026   Case Laws Income Tax
    Accommodation-entry interest is disallowed, but tax withholding is excluded and unsupported estimated commission additions fail.
    August 6, 2026   Case Laws Income Tax
    Transitional reassessment limitation preserves the old regime's time bar, invalidating notices issued after the applicable period expired.
    August 6, 2026   Case Laws Income Tax
    Deemed annual value of completed unsold developer units must use municipal rateable value, subject to verified purchaser-advance exclusions.
    August 6, 2026   Case Laws Income Tax
    Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exemption treatment.
    August 6, 2026   Case Laws Benami Property
    Benami share attachment upheld on traced funding and control, while unlisted demat shares required release to their rightful owner.
    August 6, 2026   Case Laws Customs
    Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods.
    August 6, 2026   Case Laws Customs
    SAFTA certificate of origin benefit survived compelled relinquishment, invalidating reassessment, duty demand, confiscation and penalties for imported ship-breaking material.
    August 6, 2026   Case Laws Customs
    Social Welfare Surcharge follows aggregate customs duty payable, making it inapplicable where MEIS or SEIS exemptions reduce duty to nil.
    August 6, 2026   Case Laws Customs
    Transaction value follows the renegotiated price actually paid by an unrelated subsequent importer after the original consignee defaults.
    August 6, 2026   Case Laws Customs
    Related-party customs valuation requires deductive redetermination where undisclosed funding discounts undermine the declared transaction value.
    August 6, 2026   Case Laws IBC
    Moratorium asset restoration permits consequential directions to replenish the insolvency estate despite no finding of fraudulent trading.

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      Home› Highlights › GST › 2025 › March, 2025 › This
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      GST

      HC determined GST audit completion timeframe was compliant with...

      GST Audit Completion Timeline Valid as Three-Month Period Starts from Date of Final Document Submission under Section 65

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      GSTMarch 1, 2025Case LawsHC
      HC determined GST audit completion timeframe was compliant with Section 65 of CGST Act. Petitioner challenged SCNs under Sections 73 and 74, claiming audit exceeded statutory timeline. Court found additional documents were submitted by petitioner on 09.04.2024, which marked commencement of audit per Section 65 Explanation. Three-month completion requirement ran from this date, not initial notice. Final audit report was filed within prescribed period. While question of whether timeline is mandatory or directory remained open, Court dismissed petition finding audit was timely completed based on actual document submission date. Writ petition dismissed with no merit.
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