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    August 5, 2026   Case LawsIncome Tax
    Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.
    August 5, 2026   Case LawsIncome Tax
    Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
    August 5, 2026   Case LawsIncome Tax
    Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
    August 5, 2026   Case LawsIncome Tax
    Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
    August 5, 2026   Case LawsIncome Tax
    Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.
    August 5, 2026   Case LawsIncome Tax
    Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
    August 5, 2026   Case LawsIncome Tax
    Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.
    August 5, 2026   Case LawsBenami Property
    Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.
    August 5, 2026   Case LawsCustoms
    Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
    August 5, 2026   Case LawsCustoms
    Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.
    August 5, 2026   Case LawsCustoms
    Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classificatio...
    August 5, 2026   Case LawsCustoms
    Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.
    August 5, 2026   Case LawsCustoms
    Actual user conditions prohibit disguised sales of duty-free inputs through arrangements labelled as job work.
    August 5, 2026   Case LawsCustoms
    Abetment of attempted export requires proven positive assistance or knowledge; penalties cannot rest on unsupported allegations of concealment.
    August 5, 2026   Case LawsIBC
    Unsubmitted arbitral award claims are extinguished by approved resolution plans, while court-deposited security remains the corporate debtor's asset.
    August 5, 2026   Case LawsIBC
    Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
    August 5, 2026   Case LawsIBC
    Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
    August 5, 2026   Case LawsCentral Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case LawsIndian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   CircularsDGFT
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
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    August 5, 2026   Case Laws Income Tax
    Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.
    August 5, 2026   Case Laws Income Tax
    Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
    August 5, 2026   Case Laws Income Tax
    Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustments.
    August 5, 2026   Case Laws Income Tax
    Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments cannot survive statutory omission.
    August 5, 2026   Case Laws Income Tax
    Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.
    August 5, 2026   Case Laws Income Tax
    Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
    August 5, 2026   Case Laws Income Tax
    Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.
    August 5, 2026   Case Laws Benami Property
    Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.
    August 5, 2026   Case Laws Customs
    Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation right.
    August 5, 2026   Case Laws Customs
    Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.
    August 5, 2026   Case Laws Customs
    Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classification disputes.
    August 5, 2026   Case Laws Customs
    Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.
    August 5, 2026   Case Laws Customs
    Actual user conditions prohibit disguised sales of duty-free inputs through arrangements labelled as job work.
    August 5, 2026   Case Laws Customs
    Abetment of attempted export requires proven positive assistance or knowledge; penalties cannot rest on unsupported allegations of concealment.
    August 5, 2026   Case Laws IBC
    Unsubmitted arbitral award claims are extinguished by approved resolution plans, while court-deposited security remains the corporate debtor's asset.
    August 5, 2026   Case Laws IBC
    Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration.
    August 5, 2026   Case Laws IBC
    Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case Laws Indian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   Circulars DGFT
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.

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

      The HC held that the impugned assessment order violated...

      IRS Assessment Order Quashed for Ignoring Taxpayer's Multiple Replies and Denying Personal Hearing Opportunity

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      GSTMarch 24, 2025Case LawsHC
      The HC held that the impugned assessment order violated principles of natural justice and suffered from non-application of mind. Despite the petitioner filing multiple replies on 28.10.2023, 21.11.2023, 29.11.2023, and 18.12.2023 to the Show Cause Notice, the authority failed to consider these submissions or even reference them in the final order. Additionally, no opportunity for personal hearing was provided to the petitioner before passing the order. The Court determined that this constituted a gross violation of natural justice principles and demonstrated failure to properly consider material evidence on record. The petition was accordingly disposed of in favor of the petitioner.
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      ActsIncome Tax
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