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    July 13, 2026   Case LawsIncome Tax
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case LawsIncome Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case LawsIncome Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
    July 13, 2026   Case LawsBenami Property
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
    July 13, 2026   Case LawsCustoms
    Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
    July 13, 2026   Case LawsCustoms
    Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
    July 13, 2026   Case LawsCustoms
    Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
    July 13, 2026   Case LawsCustoms
    Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
    July 13, 2026   Case LawsCompanies Law
    Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.
    July 13, 2026   Case LawsIBC
    Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint
    July 13, 2026   Case LawsFEMA
    Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
    July 13, 2026   Case LawsMoney Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case LawsVAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
    July 13, 2026   Case LawsVAT / Sales Tax
    Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
    July 13, 2026   Case LawsIndian Laws
    Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
    July 11, 2026   NotificationsSEZ
    Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
    July 11, 2026   NotificationsSEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   CircularsSEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   CircularsCustoms
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
    July 11, 2026   CircularsIncome Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
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    July 13, 2026   Case Laws Income Tax
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
    July 13, 2026   Case Laws Income Tax
    Strict construction of deduction claims bars REIT from section 35D public issue expense relief under company-specific rule.
    July 13, 2026   Case Laws Income Tax
    Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port services.
    July 13, 2026   Case Laws Benami Property
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
    July 13, 2026   Case Laws Customs
    Provisional release of seized imported goods ordered subject to duty payment, bank guarantee, and independent adjudication
    July 13, 2026   Case Laws Customs
    Improper export penalties fail absent corroborated involvement in misdeclaration, false documents, or prior notice for residual penalty.
    July 13, 2026   Case Laws Customs
    Specific tariff heading for quick lime prevails over general chemical heading; reclassification under a competing entry fails.
    July 13, 2026   Case Laws Customs
    Post-export shipping bill amendments to change scheme codes can proceed when circular-based time limits lack legal force.
    July 13, 2026   Case Laws Companies Law
    Discretionary transfer of winding-up proceedings under Section 434(1)(c) denied for delay, limited locus, and mature liquidation stage.
    July 13, 2026   Case Laws IBC
    Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint
    July 13, 2026   Case Laws FEMA
    Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
    July 13, 2026   Case Laws Money Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case Laws VAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
    July 13, 2026   Case Laws VAT / Sales Tax
    Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
    July 13, 2026   Case Laws Indian Laws
    Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
    July 11, 2026   Notifications SEZ
    Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
    July 11, 2026   Notifications SEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   Circulars SEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   Circulars Customs
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
    July 11, 2026   Circulars Income Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.

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

      HC allowed petitioner to challenge pre-show cause notice dated...

      Petitioner can challenge pre-show cause notice and avail amnesty benefits under Section 128A before June 2025

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      GSTJuly 2, 2025Case LawsHC
      HC allowed petitioner to challenge pre-show cause notice dated 18th July 2024 in Form GSTDRC-01A under Section 74 of WBGST/CGST Act 2017 regarding alleged fraudulent input tax credit availment for 2019-20. Court granted liberty to petitioner to avail Amnesty Scheme benefits under Section 128A before expiry on 30th June 2025, without prejudice to parties' rights in writ petition. If petitioner applies for amnesty benefits, authority shall permit such benefits by treating show cause notice dated 5th February 2025 as issued under Section 73. All subsequent steps including tax deposit shall abide by petition's outcome. Respondent directed to file affidavit-in-opposition within six weeks.
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      ActsIncome Tax
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