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    October 3, 2026   Case Laws Income Tax
    Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
    October 3, 2026   Case Laws Income Tax
    Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
    October 3, 2026   Case Laws Income Tax
    Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
    October 3, 2026   Case Laws Income Tax
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    October 3, 2026   Case Laws Income Tax
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    October 3, 2026   Case Laws Income Tax
    National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
    October 3, 2026   Case Laws Income Tax
    Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
    October 3, 2026   Case Laws Income Tax
    Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
    October 3, 2026   Case Laws Customs
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    October 3, 2026   Case Laws Customs
    Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
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    Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
    October 3, 2026   Case Laws Customs
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    October 3, 2026   Case Laws Customs
    Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
    October 3, 2026   Case Laws Customs
    Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
    October 3, 2026   Case Laws Customs
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    October 3, 2026   Case Laws Customs
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    October 3, 2026   Case Laws Companies Law
    Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
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October 3, 2026   Case Laws Income Tax
Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
October 3, 2026   Case Laws Income Tax
Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
October 3, 2026   Case Laws Income Tax
Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
October 3, 2026   Case Laws Income Tax
Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
October 3, 2026   Case Laws Income Tax
Personal-use motor cars are personal effects, so their sale cannot generate an allowable long-term capital loss.
October 3, 2026   Case Laws Income Tax
Online gaming withholding applies only to qualifying game winnings, protecting promotional bonuses and unsupported prize-payment disallowances.
October 3, 2026   Case Laws Income Tax
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefit.
October 3, 2026   Case Laws Income Tax
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish commercial independence.
October 3, 2026   Case Laws Income Tax
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loans.
October 3, 2026   Case Laws Income Tax
Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
October 3, 2026   Case Laws Customs
Immediate preventive suspension requires prompt action; unexplained departmental delay invalidates Customs Broker licence suspension orders.
October 3, 2026   Case Laws Customs
Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
October 3, 2026   Case Laws Customs
Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
October 3, 2026   Case Laws Customs
Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Lading.
October 3, 2026   Case Laws Customs
Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
October 3, 2026   Case Laws Customs
Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
October 3, 2026   Case Laws Customs
Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.
October 3, 2026   Case Laws Customs
Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
October 3, 2026   Case Laws Companies Law
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require proof.
October 3, 2026   Case Laws IBC
Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.

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Home › Highlights › GST › 2025 › July, 2025 › This
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GST

HC set aside impugned orders finding violation of principles of...

Show cause notices uploaded on GST portal without proper service violate natural justice principles

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GST July 1, 2025 Case Laws HC
HC set aside impugned orders finding violation of principles of natural justice regarding service of show cause notices (SCN). The SCNs dated 25th September 2023 and 1st December 2023 were uploaded on 'Additional Notices Tab' of GST portal without proper notice to Petitioner. Though portal changes made 'Additional Notices Tab' visible after 16th January 2024, Petitioner remained unaware of earlier SCNs and was denied opportunity to respond on merits. Following precedent in similar circumstances involving improper service via 'Additional Notices Tab', HC allowed petition by way of remand to Adjudicating Authority for fresh consideration after proper service and hearing.
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