Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    PMLA committal requires prior cognizance, protecting a substantially completed scheduled-offence trial from delay and preserving speedy trial rights.
    PMLA twin conditions bar regular bail where alleged undervalued asset sales generated unrecorded cash and investigation risks persist.
    Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.
    Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.
    Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.
    Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
    Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
    DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.
    Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.
    Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside
    GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
    Provisional attachment expires after its statutory duration, making the challenge infructuous without a merits determination.
    Ophthalmic surgical microscopes fall under medical instruments heading 9018 and qualify for the concessional GST rate.
    Paper bag classification under the concessional entry places qualifying paper sacks and bags at the lower GST rate.
    Conditional remand cannot extinguish statutory appeal rights; invalid ex parte orders require fresh reasoned merits adjudication.
    Retrospective tax amendments cannot create new liability for offshore technical services or override favourable treaty interpretation.
    Inter-co-operative society interest exemption protects co-operative banks from withholding tax on deposits paid to non-member societies.
    Finality of judicial findings required compounding fee recomputation under earlier guidelines, barring application of later revised guidelines.
    Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
    Reassessment procedure: participation may cure objections to an absent scrutiny notice, while additions must retain nexus with recorded reasons.
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      The HC set aside the cancellation of registration of petitioner...

      Registration cancellation under WBGST/CGST Act set aside after Rule 25 inquiry confirms valid business premises

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      GSTJuly 29, 2025Case LawsHC
      The HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CGST Rules, 2017, the Court found the business premises to be legitimately operational at the specified location. Consequently, the Court held that the cancellation order dated 17th February 2023 and all consequential orders were unsustainable and quashed them. The petition was accordingly disposed of.

      Topics

      ActsIncome Tax