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    July 28, 2026   Case LawsIncome Tax
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
    July 28, 2026   Case LawsIncome Tax
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    July 28, 2026   Case LawsIncome Tax
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
    July 28, 2026   Case LawsIncome Tax
    Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
    July 28, 2026   Case LawsIncome Tax
    Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
    July 28, 2026   Case LawsIncome Tax
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    July 28, 2026   Case LawsIncome Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
    July 28, 2026   Case LawsIncome Tax
    Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
    July 28, 2026   Case LawsIncome Tax
    Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
    July 28, 2026   Case LawsIncome Tax
    Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
    July 28, 2026   Case LawsIncome Tax
    Independent corroboration and proven nexus govern additions based on retracted statements, loose sheets, and third-party records.
    July 28, 2026   Case LawsIncome Tax
    Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
    July 28, 2026   Case LawsIncome Tax
    Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
    July 28, 2026   Case LawsCustoms
    Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
    July 28, 2026   Case LawsCustoms
    Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.
    July 28, 2026   Case LawsIBC
    Prior approval for liquidator-initiated arbitration is mandatory, but post facto approval makes invocation effective from the approval date.
    July 28, 2026   Case LawsIBC
    Reasoned fraud-classification orders must address defences; proceedings against an uninvolved former director could not be restarted.
    July 28, 2026   Case LawsMoney Laundering
    Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.
    July 28, 2026   Case LawsMoney Laundering
    Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
    July 28, 2026   Case LawsService Tax
    Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
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    July 28, 2026   Case Laws Income Tax
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relevant date.
    July 28, 2026   Case Laws Income Tax
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    July 28, 2026   Case Laws Income Tax
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
    July 28, 2026   Case Laws Income Tax
    Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
    July 28, 2026   Case Laws Income Tax
    Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
    July 28, 2026   Case Laws Income Tax
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    July 28, 2026   Case Laws Income Tax
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report income.
    July 28, 2026   Case Laws Income Tax
    Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
    July 28, 2026   Case Laws Income Tax
    Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported adjustments failed.
    July 28, 2026   Case Laws Income Tax
    Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
    July 28, 2026   Case Laws Income Tax
    Independent corroboration and proven nexus govern additions based on retracted statements, loose sheets, and third-party records.
    July 28, 2026   Case Laws Income Tax
    Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual business use.
    July 28, 2026   Case Laws Income Tax
    Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
    July 28, 2026   Case Laws Customs
    Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
    July 28, 2026   Case Laws Customs
    Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.
    July 28, 2026   Case Laws IBC
    Prior approval for liquidator-initiated arbitration is mandatory, but post facto approval makes invocation effective from the approval date.
    July 28, 2026   Case Laws IBC
    Reasoned fraud-classification orders must address defences; proceedings against an uninvolved former director could not be restarted.
    July 28, 2026   Case Laws Money Laundering
    Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.
    July 28, 2026   Case Laws Money Laundering
    Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
    July 28, 2026   Case Laws Service Tax
    Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.

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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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