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    August 14, 2026   Case LawsIncome Tax
    Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
    August 14, 2026   Case LawsIncome Tax
    Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
    August 14, 2026   Case LawsIncome Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case LawsIncome Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
    August 14, 2026   Case LawsIncome Tax
    Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
    August 14, 2026   Case LawsIncome Tax
    Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
    August 14, 2026   Case LawsIncome Tax
    Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
    August 14, 2026   Case LawsIncome Tax
    Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
    August 14, 2026   Case LawsIncome Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case LawsIncome Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
    August 14, 2026   Case LawsIncome Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case LawsIncome Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case LawsCustoms
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
    August 14, 2026   Case LawsCustoms
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case LawsCustoms
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
    August 14, 2026   Case LawsCustoms
    Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
    August 14, 2026   Case LawsSEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
    August 14, 2026   Case LawsIBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case LawsIBC
    Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
    August 14, 2026   Case LawsIBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.
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    August 14, 2026   Case Laws Income Tax
    Compounding for delayed TDS remittance restored after bona fide payment delay and full subsequent deposit of charges.
    August 14, 2026   Case Laws Income Tax
    Annual treaty election permits separate beneficial tax choices each year and preserves capital losses against exempt treaty gains.
    August 14, 2026   Case Laws Income Tax
    Offshore supply profits escaped Indian taxation where no fixed-place PE existed and supervisory activities lacked transactional connection.
    August 14, 2026   Case Laws Income Tax
    Comparable Uncontrolled Price benchmarking prevailed where reliable preform silica data existed, eliminating the adjustment based on TNMM.
    August 14, 2026   Case Laws Income Tax
    Valid concealment penalty initiation requires assessment-stage satisfaction; future intent and belated notices cannot create jurisdiction.
    August 14, 2026   Case Laws Income Tax
    Charitable registration renewal cannot require a written trust deed where statutory evidence establishes charitable creation and genuine activities.
    August 14, 2026   Case Laws Income Tax
    Composite commercial letting remains house property income when amenities and fixtures are inseparable from licensed premises.
    August 14, 2026   Case Laws Income Tax
    Charitable-purpose exemption protects incidental rental income where trust property supports education, medical relief, or poverty relief objectives.
    August 14, 2026   Case Laws Income Tax
    Reassessment additions from subsequent enquiries fail without an addition on the foundational reopening issue, including search-related reassessments.
    August 14, 2026   Case Laws Income Tax
    COVID-19 extraordinary costs and non-AE transactions reshape TNMM margins, capacity adjustments, and transfer-pricing adjustment scope.
    August 14, 2026   Case Laws Income Tax
    Binding interim judicial directions precluded TDS default liability on Leave Travel Concession reimbursements involving foreign travel.
    August 14, 2026   Case Laws Income Tax
    Non-performing asset interest follows real income principles, while disclosed but inadmissible bad-debt claims do not automatically attract penalty.
    August 14, 2026   Case Laws Customs
    Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merits.
    August 14, 2026   Case Laws Customs
    Statutory customs appeal remedy governs writ challenges, while secured release of attached bank accounts preserves business operations pending appeal.
    August 14, 2026   Case Laws Customs
    Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer penalty.
    August 14, 2026   Case Laws Customs
    Bulk drug imports qualify for the specific concessional IGST rate despite classification under chemical chapters, subject to nil-rating exclusions.
    August 14, 2026   Case Laws SEBI
    Material event disclosure under LODR requires prominent communication of a terminated share purchase agreement, not an obscure financial-results note.
    August 14, 2026   Case Laws IBC
    GST classification of insolvency professional services requires forward charge, despite the professional also being enrolled as an Advocate.
    August 14, 2026   Case Laws IBC
    Continuing personal guarantees can cover renewed credit facilities and contracted interest beyond the stipulated principal cap.
    August 14, 2026   Case Laws IBC
    Finality of insolvency orders bars guarantors from reopening notice, limitation, and factual challenges during consequential bankruptcy proceedings.

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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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