Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    September 25, 2026   Case Laws Income Tax
    Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral...
    September 25, 2026   Case Laws Income Tax
    Recurring advertising expenditure remains revenue in nature where it creates no capital asset or enduring benefit.
    September 25, 2026   Case Laws Income Tax
    Agricultural Land Capital-Asset Status Requires Proof of Municipal Limits Before Capital Gains and Exemption Claims Are Decided
    September 25, 2026   Case Laws Income Tax
    Unrecorded sales receipts: profit estimates require evidentiary basis, while off-book entries cannot trigger cash-credit additions.
    September 25, 2026   Case Laws Income Tax
    Best-judgment expenditure disallowances need material evidence; book rejection alone cannot justify an unsupported ad hoc addition.
    September 25, 2026   Case Laws Income Tax
    Foreign tax credit survives delayed prescribed-form filing where no rule prescribes denial, permitting rectification of contradictory computations.
    September 25, 2026   Case Laws Income Tax
    Survey statements need corroboration for unexplained money additions; genuine tax audit report uploading delays can avoid penalty.
    September 25, 2026   Case Laws Income Tax
    Stamp-duty valuation alone cannot establish concealment when disclosed purchase records remain undisputed for penalty purposes.
    September 25, 2026   Case Laws Income Tax
    Under-reported income penalties require consideration of bona fide explanation, full disclosure, and statutory discretion before imposition.
    September 25, 2026   Case Laws Income Tax
    Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
    September 25, 2026   Case Laws Income Tax
    Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
    September 25, 2026   Case Laws Income Tax
    Consistency between reassessment notice and recorded satisfaction bars additions founded on a different explanation for land investment.
    September 25, 2026   Case Laws Income Tax
    Scrutiny notice format defects remain curable, while untested appellate evidence requires a fresh reasoned assessment after fair examination.
    September 25, 2026   Case Laws Income Tax
    Tax deduction on interest applies only upon current-year credit or payment, while real income requires actual accrual.
    September 25, 2026   Case Laws Income Tax
    Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
    September 25, 2026   Case Laws Income Tax
    Slump-sale valuation under the prescribed method cannot be replaced without identified defects, and proper show-cause notice remains mandatory.
    September 25, 2026   Case Laws Income Tax
    Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
    September 25, 2026   Case Laws Customs
    Electronic correction of Reward declarations enables timely transmission of amended shipping bills for MEIS benefit processing.
    September 25, 2026   Case Laws Customs
    Tariff reclassification burden required article-specific evidence, defeating extended limitation, confiscation, and penalties for imported vehicle par...
    September 25, 2026   Case Laws Customs
    Section 28 Recovery: unpaid anti-dumping duty may be demanded without overturning self-assessment; IGST and contemporaneous penalty limits apply.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
September 25, 2026   Case Laws Income Tax
Stamp valuation increases after registration-fee payment led to deletion of property-purchase addition within tolerance and without valuation referral.
September 25, 2026   Case Laws Income Tax
Recurring advertising expenditure remains revenue in nature where it creates no capital asset or enduring benefit.
September 25, 2026   Case Laws Income Tax
Agricultural Land Capital-Asset Status Requires Proof of Municipal Limits Before Capital Gains and Exemption Claims Are Decided
September 25, 2026   Case Laws Income Tax
Unrecorded sales receipts: profit estimates require evidentiary basis, while off-book entries cannot trigger cash-credit additions.
September 25, 2026   Case Laws Income Tax
Best-judgment expenditure disallowances need material evidence; book rejection alone cannot justify an unsupported ad hoc addition.
September 25, 2026   Case Laws Income Tax
Foreign tax credit survives delayed prescribed-form filing where no rule prescribes denial, permitting rectification of contradictory computations.
September 25, 2026   Case Laws Income Tax
Survey statements need corroboration for unexplained money additions; genuine tax audit report uploading delays can avoid penalty.
September 25, 2026   Case Laws Income Tax
Stamp-duty valuation alone cannot establish concealment when disclosed purchase records remain undisputed for penalty purposes.
September 25, 2026   Case Laws Income Tax
Under-reported income penalties require consideration of bona fide explanation, full disclosure, and statutory discretion before imposition.
September 25, 2026   Case Laws Income Tax
Ambiguous reassessment notices and mismatched approval amounts invalidate proceedings for lack of application of mind.
September 25, 2026   Case Laws Income Tax
Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Income.
September 25, 2026   Case Laws Income Tax
Consistency between reassessment notice and recorded satisfaction bars additions founded on a different explanation for land investment.
September 25, 2026   Case Laws Income Tax
Scrutiny notice format defects remain curable, while untested appellate evidence requires a fresh reasoned assessment after fair examination.
September 25, 2026   Case Laws Income Tax
Tax deduction on interest applies only upon current-year credit or payment, while real income requires actual accrual.
September 25, 2026   Case Laws Income Tax
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuine contributions.
September 25, 2026   Case Laws Income Tax
Slump-sale valuation under the prescribed method cannot be replaced without identified defects, and proper show-cause notice remains mandatory.
September 25, 2026   Case Laws Income Tax
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character governs reinvestment relief.
September 25, 2026   Case Laws Customs
Electronic correction of Reward declarations enables timely transmission of amended shipping bills for MEIS benefit processing.
September 25, 2026   Case Laws Customs
Tariff reclassification burden required article-specific evidence, defeating extended limitation, confiscation, and penalties for imported vehicle parts.
September 25, 2026   Case Laws Customs
Section 28 Recovery: unpaid anti-dumping duty may be demanded without overturning self-assessment; IGST and contemporaneous penalty limits apply.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2025 › June, 2025 › This
Back

All Highlights

GST

HC held that respondents' recovery of amount from petitioner's...

Recovery from Electronic Credit Ledger without following Section 78 three-month waiting period ruled illegal and arbitrary

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST June 19, 2025 Case Laws HC
HC held that respondents' recovery of amount from petitioner's Electronic Credit Ledger/Electronic Cash Ledger under Section 79 of GST Act, 2017 was illegal and arbitrary. Court found that pursuant to Section 78, recovery proceedings cannot be initiated within three months of demand becoming payable unless reasons are recorded. Additionally, under Section 112(9), deposit of 10% of demand stays remaining amount, with three-month limitation for appeal filing. CBIC circular dated 11.07.2024 permits pre-deposit even when appellate tribunals are not constituted. Since respondents recovered amount on 29.01.2025 without complying with statutory requirements, HC quashed and set aside the recovery action. Petition allowed.
View Source View

Topics

Acts Income Tax
Next ➔