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    July 27, 2026   Case LawsIncome Tax
    Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
    July 27, 2026   Case LawsIncome Tax
    IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
    July 27, 2026   Case LawsIncome Tax
    Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
    July 27, 2026   Case LawsIncome Tax
    Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
    July 27, 2026   Case LawsIncome Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
    July 27, 2026   Case LawsIncome Tax
    Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.
    July 27, 2026   Case LawsIncome Tax
    Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.
    July 27, 2026   Case LawsIncome Tax
    Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
    July 27, 2026   Case LawsIncome Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case LawsIncome Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
    July 27, 2026   Case LawsIncome Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case LawsCustoms
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
    July 27, 2026   Case LawsCustoms
    Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
    July 27, 2026   Case LawsCustoms
    Interest on refunded pre-deposits runs from deposit until realisation, with consequential relief granted at the prescribed annual rate.
    July 27, 2026   Case LawsSEBI
    Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
    July 27, 2026   Case LawsService Tax
    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
    July 27, 2026   Case LawsCentral Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case LawsCentral Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 26, 2026   CircularsGST
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   NotificationsDGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
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    July 27, 2026   Case Laws Income Tax
    Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
    July 27, 2026   Case Laws Income Tax
    IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
    July 27, 2026   Case Laws Income Tax
    Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
    July 27, 2026   Case Laws Income Tax
    Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
    July 27, 2026   Case Laws Income Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proceedings.
    July 27, 2026   Case Laws Income Tax
    Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.
    July 27, 2026   Case Laws Income Tax
    Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.
    July 27, 2026   Case Laws Income Tax
    Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
    July 27, 2026   Case Laws Income Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case Laws Income Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting evidence.
    July 27, 2026   Case Laws Income Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case Laws Customs
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
    July 27, 2026   Case Laws Customs
    Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be adjudicated.
    July 27, 2026   Case Laws Customs
    Interest on refunded pre-deposits runs from deposit until realisation, with consequential relief granted at the prescribed annual rate.
    July 27, 2026   Case Laws SEBI
    Alternative remedies under stock-exchange bye-laws barred writ review of contractual shareholding and Demat-account disputes.
    July 27, 2026   Case Laws Service Tax
    Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability.
    July 27, 2026   Case Laws Central Excise
    Forfeited die-development deposits are liquidated damages, not excise consideration, defeating valuation, extended limitation and penalty.
    July 27, 2026   Case Laws Central Excise
    Finality of sanctioned refunds prevents recovery proceedings where appellate findings stand and credit notes negate unjust enrichment.
    July 26, 2026   Circulars GST
    GSTAT appeals in common adjudication cases require separate review and filing by each noticee's jurisdictional CGST Commissionerate.
    July 25, 2026   Notifications DGFT
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.

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

      HC granted interim relief against coercive action following show...

      GST Department Barred from Coercive Recovery After Time Limit Extension Under Section 168A CGST Act Challenged

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      GSTMarch 4, 2025Case LawsHC
      HC granted interim relief against coercive action following show cause notices issued under extended time limits per Section 168A CGST Act notifications. Petitioner challenged validity of notifications dated December 28, 2023 and January 16, 2024 that extended statutory time limits under Sections 73/74. Following precedent from Aspect Integrated IT case, court found strong prima facie case meriting stay, particularly regarding notification validity and consequent order legitimacy. Parties retain liberty to reapply based on Supreme Court's eventual determination of the matter. Order digitally authenticated by court registry.
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      ActsIncome Tax
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