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    August 7, 2026   Case LawsIncome Tax
    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
    August 7, 2026   Case LawsIncome Tax
    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
    August 7, 2026   Case LawsBenami Property
    Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
    August 7, 2026   Case LawsCustoms
    Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
    August 7, 2026   Case LawsCustoms
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
    August 7, 2026   Case LawsCustoms
    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
    August 7, 2026   Case LawsCustoms
    Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot...
    August 7, 2026   Case LawsCustoms
    Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
    August 7, 2026   Case LawsCustoms
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
    August 7, 2026   Case LawsCustoms
    Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties ...
    August 7, 2026   Case LawsCustoms
    Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.
    August 7, 2026   Case LawsIBC
    Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.
    August 7, 2026   Case LawsIBC
    Committee of Creditors' commercial wisdom governs Interim Resolution Professional replacement unless exceptional circumstances justify tribunal interv...
    August 7, 2026   Case LawsMoney Laundering
    Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
    August 7, 2026   Case LawsService Tax
    Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.
    August 7, 2026   Case LawsIndian Laws
    Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.
    August 6, 2026   NotificationsDGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    August 6, 2026   NotificationsDGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and contr...
    August 6, 2026   CircularsDGFT
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obliga...
    August 6, 2026   CircularsDGFT
    Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
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    August 7, 2026   Case Laws Income Tax
    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
    August 7, 2026   Case Laws Income Tax
    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubts.
    August 7, 2026   Case Laws Benami Property
    Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations remain unaddressed.
    August 7, 2026   Case Laws Customs
    Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
    August 7, 2026   Case Laws Customs
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
    August 7, 2026   Case Laws Customs
    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
    August 7, 2026   Case Laws Customs
    Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot establish under-invoicing.
    August 7, 2026   Case Laws Customs
    Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spares.
    August 7, 2026   Case Laws Customs
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
    August 7, 2026   Case Laws Customs
    Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties fail.
    August 7, 2026   Case Laws Customs
    Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.
    August 7, 2026   Case Laws IBC
    Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.
    August 7, 2026   Case Laws IBC
    Committee of Creditors' commercial wisdom governs Interim Resolution Professional replacement unless exceptional circumstances justify tribunal intervention.
    August 7, 2026   Case Laws Money Laundering
    Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental interests.
    August 7, 2026   Case Laws Service Tax
    Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.
    August 7, 2026   Case Laws Indian Laws
    Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.
    August 6, 2026   Notifications DGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    August 6, 2026   Notifications DGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
    August 6, 2026   Circulars DGFT
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obligations on exporters.
    August 6, 2026   Circulars DGFT
    Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.

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      Home› Highlights › GST › 2025 › May, 2025 › This
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      GST

      HC found procedural irregularities in GST Department's notice...

      Procedural Lapses in GST Notice Invalidate Department's Order Due to Non-Compliance with Statutory Upload and Communication Requirements

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      GSTMay 23, 2025Case LawsHC
      HC found procedural irregularities in GST Department's notice and order issuance. The Show Cause Notice was not uploaded on the portal, and the order signed on 30th April 2024 was uploaded on 5th May 2024, beyond prescribed limitation period. HC directed GST Department to establish a Standard Operating Procedure (SOP) ensuring: (a) portal uploads of all communications, email notifications, and speed post dispatch; (b) consistent signature and Digital Identification Number (DIN) protocols on notices and orders; (c) simultaneous order passing and portal upload. Department instructed to review existing protocols and implement comprehensive guidelines addressing these procedural deficiencies.
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      ActsIncome Tax
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