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    May 21, 2026   Case Laws GST
    Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...
    May 21, 2026   Case Laws Income Tax
    Reasoned appellate orders are mandatory; remand is proper where the first appeal lacks independent adjudication.
    May 21, 2026   Case Laws Income Tax
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    Transfer pricing receivables, goodwill depreciation and section 80-IC deductions were upheld on core business principles.
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    Reopening limitation under section 149 barred a belated reassessment notice; the consequential reassessment was quashed.
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    May 21, 2026   Case Laws Customs
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    May 21, 2026   Case Laws Customs
    EOU duty exemption and limitation issues decide customs liability, excise demand, adjustment, and penalties for marble clearances
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    Misclassification alone does not trigger confiscation or penalty when goods are not otherwise liable to confiscation.
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May 21, 2026   Case Laws GST
Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.
May 21, 2026   Case Laws Income Tax
Reasoned appellate orders are mandatory; remand is proper where the first appeal lacks independent adjudication.
May 21, 2026   Case Laws Income Tax
Transfer pricing comparables must match both functional similarity and scale of operations; turnover mismatch can exclude a company.
May 21, 2026   Case Laws Income Tax
Legal representative notice valid, but reassessment failed for lack of competent approval under extended limitation rules
May 21, 2026   Case Laws Income Tax
Rectification jurisdiction is limited to obvious record errors; debatable issues and merit re-litigation cannot be reopened.
May 21, 2026   Case Laws Income Tax
Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.
May 21, 2026   Case Laws Income Tax
Commercial exploitation of property supports business income treatment, and unsupported estimated expense disallowance cannot stand.
May 21, 2026   Case Laws Income Tax
Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.
May 21, 2026   Case Laws Income Tax
Double disallowance and broken period interest relief, with treaty-rate dividend claim remanded for missing foundational facts.
May 21, 2026   Case Laws Income Tax
Limitation, third-party evidence and section 65B proof defeated additions based on disputed cash entries and electronic records.
May 21, 2026   Case Laws Income Tax
Inordinate delay and absence of bona fides barred condonation where the assessee offered no sufficient cause for filing the appeal late.
May 21, 2026   Case Laws Income Tax
Transfer pricing receivables, goodwill depreciation and section 80-IC deductions were upheld on core business principles.
May 21, 2026   Case Laws Income Tax
Reopening limitation under section 149 barred a belated reassessment notice; the consequential reassessment was quashed.
May 21, 2026   Case Laws Customs
Burden of proof for notified gold and sale proceeds of smuggled goods controls confiscation and penalty exposure
May 21, 2026   Case Laws Customs
Tariff classification of ONT/ONU and OLT under data transmission heading upheld; exemption issue remanded for expert review.
May 21, 2026   Case Laws Customs
Valid documents and no operative export ban defeat misdeclaration findings in ferrous scrap imports from UAE.
May 21, 2026   Case Laws Customs
Penalty under section 112(b) failed where dealing with confiscable goods and required knowledge were not proved.
May 21, 2026   Case Laws Customs
SEZ authorised operations shield customs duty demand, with interest and penalties failing when the notice lacks the necessary allegation.
May 21, 2026   Case Laws Customs
EOU duty exemption and limitation issues decide customs liability, excise demand, adjustment, and penalties for marble clearances
May 21, 2026   Case Laws Customs
Misclassification alone does not trigger confiscation or penalty when goods are not otherwise liable to confiscation.

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GST

The HC held that initiation of proceedings under section 129 of...

Section 129 GST Proceedings Require Proof of Mens Rea; Minor Invoice Errors Insufficient for Penalty

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GST July 22, 2025 Case Laws HC
The HC held that initiation of proceedings under section 129 of the GST Act requires proof of mens rea to evade tax. A minor discrepancy of one digit in the tax invoice and e-way bill did not establish such intent. Relying on precedent emphasizing the necessity of mens rea for penalty imposition, the Court found the impugned orders unsustainable. Consequently, the orders were quashed, and the petition was allowed.
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Acts Income Tax
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