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    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.
    August 6, 2026   Case LawsMoney Laundering
    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory ...
    August 6, 2026   Case LawsService Tax
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case LawsCentral Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    August 6, 2026   Case LawsCentral Excise
    Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
    August 6, 2026   Case LawsIndian Laws
    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.
    August 6, 2026   Case LawsIndian Laws
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
    August 5, 2026   NotificationsCentral Excise
    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    August 5, 2026   NotificationsCentral Excise
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
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    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.
    August 6, 2026   Case Laws Money Laundering
    Provisional attachment challenges require clear jurisdictional defects; revenue quantification disputes belong before the statutory PMLA adjudicatory mechanism.
    August 6, 2026   Case Laws Service Tax
    Packaged software treated as goods excludes deemed sales from service tax, while late return filing fees remain payable.
    August 6, 2026   Case Laws Central Excise
    Manufacture requires a distinct marketable commodity; photocopier module kitting without assembly does not attract central excise duty.
    August 6, 2026   Case Laws Central Excise
    Natural gas compression solely for transport, followed by decompression before sale, does not constitute manufacture of compressed natural gas.
    August 6, 2026   Case Laws Indian Laws
    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.
    August 6, 2026   Case Laws Indian Laws
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
    August 5, 2026   Notifications Central Excise
    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    August 5, 2026   Notifications Central Excise
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.

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

      The HC set aside the impugned order dated 28.08.2024 due to...

      GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles

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      GSTMarch 12, 2025Case LawsHC
      The HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded show cause notices only on the GST Portal under "Additional Notice" tab without physical service, which went unnoticed by the petitioner. Although the petitioner's former consultant filed a reply on 20.06.2024, the respondents passed an order raising tax/interest/penalty demands without providing an opportunity for the petitioner to present their case. The petitioner only became aware of the rejection of their reply on 04.01.2025 when receiving a notice dated 02.01.2025. The Court remanded the matter to the first respondent for fresh consideration, allowing the petition.
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      ActsIncome Tax
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