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    June 16, 2026   Notifications Customs
    Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
    June 16, 2026   Circulars GST
    GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
    June 16, 2026   Circulars GST
    GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
    June 16, 2026   Circulars FEMA
    Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
    June 16, 2026   Circulars Customs
    Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
    June 16, 2026   Case Laws GST
    Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
    June 16, 2026   Case Laws GST
    GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
    June 16, 2026   Case Laws GST
    GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
    June 16, 2026   Case Laws GST
    Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
    June 16, 2026   Case Laws Income Tax
    Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
    June 16, 2026   Case Laws GST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case Laws Income Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case Laws Income Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case Laws Income Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case Laws Income Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case Laws Income Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case Laws Income Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case Laws Income Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case Laws Income Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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June 16, 2026   Notifications Customs
Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
June 16, 2026   Circulars GST
GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
June 16, 2026   Circulars GST
GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
June 16, 2026   Circulars FEMA
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring and compliance.
June 16, 2026   Circulars Customs
Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
June 16, 2026   Case Laws GST
Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
June 16, 2026   Case Laws GST
GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
June 16, 2026   Case Laws GST
GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
June 16, 2026   Case Laws GST
Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
June 16, 2026   Case Laws Income Tax
Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
June 16, 2026   Case Laws GST
Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
June 16, 2026   Case Laws Income Tax
Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
June 16, 2026   Case Laws Income Tax
Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
June 16, 2026   Case Laws Income Tax
Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
June 16, 2026   Case Laws Income Tax
Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
June 16, 2026   Case Laws Income Tax
Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
June 16, 2026   Case Laws Income Tax
Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
June 16, 2026   Case Laws Income Tax
Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
June 16, 2026   Case Laws Income Tax
Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
June 16, 2026   Case Laws Income Tax
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.

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GST

HC quashed GST assessment order dated 22.04.2024 for violation...

GST Assessment Order Nullified Due to Denial of Personal Hearing Under Section 75(4), Matter Remanded for Fresh Consideration

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GST March 5, 2025 Case Laws HC
HC quashed GST assessment order dated 22.04.2024 for violation of natural justice principles under Section 75(4) of GST Act, 2017. Despite petitioner filing two detailed replies (25.01.2024 and 14.03.2024) to Form GST DRC-01 notice, respondent authority passed final order without granting mandatory personal hearing. The scheduling of hearing dates (03.01.2024 and 11.03.2024) prior to reply submission deadlines (25.01.2024 and 14.03.2024 respectively) was procedurally improper. Matter remanded back to respondent authority for fresh consideration after providing proper hearing opportunity to petitioner in accordance with statutory provisions.
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Acts Income Tax
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