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October 8, 2026   Case Laws IBC
Corporate veil lifting binds project land and allottee claims to restored resolution plans, barring parallel insolvency processes.
October 8, 2026   Case Laws IBC
Suspension of insolvency professional registration ends eligibility for ongoing assignments and does not automatically justify interim stay.
October 8, 2026   Case Laws FEMA
Independent FEMA adjudication permits proof of under-invoiced imports through reliable electronic records, but rejects uncorroborated extrapolated allegations.
October 8, 2026   Case Laws Central Excise
Specific nil-rate exemptions cover sealed-packaged Bhujia and Cheese Balls despite residual-entry packaging restrictions and tariff-item classification.
October 8, 2026   Case Laws Income Tax
Pecuniary Jurisdiction Defect Invalidates Reassessment Notice and Voids Consequential Assessment When Issued by an Incompetent Officer
October 7, 2026   Notes GST
Inverted-duty ITC refunds cover higher-rated component inputs, not just principal materials, subject to statutory exclusions and formula-based limits.
October 7, 2026   Notes GST
Statutory timing for GST detention: delayed penalty orders are invalid despite administrative obstacles or intervening regulatory action.
October 7, 2026   Notes GST
Supplier tax payment remains a cumulative input tax credit condition, while reversal demands require transaction-specific evidence and reasons.
October 7, 2026   Notes GST
Vested appellate rights protect penalty-only GST appeals from later pre-deposit burdens when adjudication began before amendment.
October 7, 2026   Notes GST
Section 74 extended limitation requires pleaded facts establishing fraud, wilful misstatement or suppression, not a mere tax mismatch.
October 7, 2026   Case Laws GST
Interest on wrongly availed and utilised input tax credit runs from actual utilisation until reversal under GST rules.
October 7, 2026   Case Laws GST
Natural justice in GST appeals requires hearings and reasoned orders; non-prosecution cannot end appeals without merits review.
October 7, 2026   Case Laws Customs
Alternative statutory remedy governs Customs adjudication challenges after orders, making writ relief on securities and assessments unavailable.
October 7, 2026   Case Laws IBC
Irrevocable joint development rights prevented land exclusion from CIRP, requiring status quo pending appellate disposal.
October 7, 2026   Case Laws Money Laundering
Special bail treatment for women accused of money laundering permits departure from twin conditions, subject to case-specific judicial discretion.
October 7, 2026   Case Laws GST
Portal service of GST show cause notices requires effective intimation; absent notice invalidates adjudication and requires fresh hearing.
October 7, 2026   Case Laws GST
Input Tax Credit reconciliation requires examination of return records before excess-credit demands are reconsidered and bank attachments released.
October 7, 2026   Case Laws GST
Statutory limitation bars appellate condonation beyond the prescribed outer limit, but implemented registration restoration made departmental challenges infructuous.
October 7, 2026   Case Laws Customs
Temporal application of customs exemptions protects pre-amendment multimodal consignments from denial of provisional release consideration.
October 7, 2026   Case Laws Customs
Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory revision.

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Home › Highlights › GST › 2025 › July, 2025 › This
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The HC set aside the orders dated 09.06.2025 and 10.06.2025...

Orders rejecting rectification under Section 161 GST Act set aside; tax deposit required for reconsideration under Section 128A

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GST July 21, 2025 Case Laws HC
The HC set aside the orders dated 09.06.2025 and 10.06.2025 rejecting the petition for rectification under Section 161 of the GST Act. The petitioner is directed to deposit the tax amount as determined in the assessment order dated 16.02.2022 within one week. Upon timely deposit, the Additional CT & GST Officer shall reconsider the application for waiver of interest and penalty under Section 128A on its own merits. The petition is disposed of accordingly.
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