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    August 17, 2026   Case LawsIndian Laws
    Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
    August 17, 2026   Case LawsIndian Laws
    Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
    August 14, 2026   NotificationsCompanies Law
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
    August 14, 2026   Case LawsGST
    Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
    August 14, 2026   Case LawsGST
    Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitutio...
    August 14, 2026   Case LawsGST
    Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
    August 14, 2026   Case LawsGST
    Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
    August 14, 2026   Case LawsGST
    Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
    August 14, 2026   Case LawsGST
    Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
    August 14, 2026   Case LawsGST
    Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
    August 14, 2026   Case LawsGST
    GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
    August 14, 2026   Case LawsGST
    Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
    August 14, 2026   Case LawsGST
    Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
    August 14, 2026   Case LawsGST
    Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
    August 14, 2026   Case LawsGST
    Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
    August 14, 2026   Case LawsIncome Tax
    Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
    August 14, 2026   Case LawsIncome Tax
    Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
    August 14, 2026   Case LawsIncome Tax
    Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
    August 14, 2026   Case LawsIncome Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging ...
    August 14, 2026   Case LawsIncome Tax
    Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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    August 17, 2026   Case Laws Indian Laws
    Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretion.
    August 17, 2026   Case Laws Indian Laws
    Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
    August 14, 2026   Notifications Companies Law
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements from annual periods beginning April 2026.
    August 14, 2026   Case Laws GST
    Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
    August 14, 2026   Case Laws GST
    Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitution.
    August 14, 2026   Case Laws GST
    Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
    August 14, 2026   Case Laws GST
    Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit disputes.
    August 14, 2026   Case Laws GST
    Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
    August 14, 2026   Case Laws GST
    Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
    August 14, 2026   Case Laws GST
    Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
    August 14, 2026   Case Laws GST
    GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
    August 14, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
    August 14, 2026   Case Laws GST
    Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders invalid.
    August 14, 2026   Case Laws GST
    Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
    August 14, 2026   Case Laws GST
    Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the local authority.
    August 14, 2026   Case Laws Income Tax
    Judicial review of Look Out Circulars cannot reassess subjective satisfaction where material supports economic-interest travel restrictions.
    August 14, 2026   Case Laws Income Tax
    Revisionary jurisdiction remains available after appellate limitation expires where no appeal or condonation application is pending.
    August 14, 2026   Case Laws Income Tax
    Genuine hardship under Section 119(2)(b) permits condonation where a clerical return correction causes no revenue prejudice.
    August 14, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional similarity and current-year segmental data, supporting exclusion of materially different packaging companies.
    August 14, 2026   Case Laws Income Tax
    Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-income challenges.

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

      HC set aside refund rejection order under GST RFD-06 concerning...

      IGST Refund Rejection Order Overturned: Exporter Not Given Fair Chance to Explain Data Mismatch Under Rule 96(4)

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      GSTMarch 3, 2025Case LawsHC
      HC set aside refund rejection order under GST RFD-06 concerning export transactions with IGST payment. Petitioner, a manufacturer-exporter, made zero-rated supplies under Section 16 of IGST Act, 2017, through invoices dated April 17 and June 3, 2023, with corresponding shipping bills. Refund was withheld under Rule 96(4) due to data mismatch between shipping bills and GSTR-1. Court found violation of natural justice principles as petitioner wasn't given adequate opportunity to respond to show cause notice. Emphasizing benefit of doubt doctrine, HC invalidated refund rejection order dated September 25, 2024, directing fresh consideration of refund claim after providing proper hearing opportunity.
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      ActsIncome Tax
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