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    August 3, 2026   Case LawsIncome Tax
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    August 3, 2026   Case LawsIncome Tax
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    August 3, 2026   Case LawsIncome Tax
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    August 3, 2026   Case LawsIncome Tax
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    August 3, 2026   Case LawsCustoms
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
    August 3, 2026   Case LawsCustoms
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
    August 3, 2026   Case LawsCustoms
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    August 3, 2026   Case LawsCustoms
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    August 3, 2026   Case LawsCustoms
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
    August 3, 2026   Case LawsCustoms
    Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
    August 3, 2026   Case LawsCustoms
    Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
    August 3, 2026   Case LawsCompanies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case LawsIBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
    August 3, 2026   Case LawsFEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
    August 3, 2026   Case LawsMoney Laundering
    Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
    August 3, 2026   Case LawsIndian Laws
    Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
    August 3, 2026   Case LawsIndian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case LawsIndian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   NotificationsIncome Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
    August 1, 2026   CircularsSEBI
    Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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    August 3, 2026   Case Laws Income Tax
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    August 3, 2026   Case Laws Income Tax
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    August 3, 2026   Case Laws Income Tax
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    August 3, 2026   Case Laws Income Tax
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    August 3, 2026   Case Laws Customs
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent adjudication.
    August 3, 2026   Case Laws Customs
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling withheld drawback release.
    August 3, 2026   Case Laws Customs
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    August 3, 2026   Case Laws Customs
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    August 3, 2026   Case Laws Customs
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
    August 3, 2026   Case Laws Customs
    Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
    August 3, 2026   Case Laws Customs
    Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
    August 3, 2026   Case Laws Companies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case Laws IBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of valid prior liquidation steps.
    August 3, 2026   Case Laws FEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
    August 3, 2026   Case Laws Money Laundering
    Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
    August 3, 2026   Case Laws Indian Laws
    Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
    August 3, 2026   Case Laws Indian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case Laws Indian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   Notifications Income Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.
    August 1, 2026   Circulars SEBI
    Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchanged.

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

      HC disposed of writ petition by setting aside summary of show...

      Writ petition allowed after finding summary show cause notice violated natural justice under Section 73 CGST Act 2017

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      GSTJune 30, 2025Case LawsHC
      HC disposed of writ petition by setting aside summary of show cause notice dated 20.05.2024 and summary of order dated 30.08.2024, finding violation of natural justice principles. Court held that summary documents were issued without proper SCN under Section 73(1) CGST Act, 2017 and without passing order under Section 73(9). No opportunity of hearing was provided before passing summary order. Following precedent in Construction Catalysers Pvt. Ltd., HC determined that summary documents do not dispense with requirement of proper SCN, statement and order as mandated under Section 73, which must be authenticated per Rule 26(3) of 2017 Rules. Petition disposed of favorably.
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      ActsIncome Tax
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