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 characters 0/2000
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.
Relevance Default Date
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
    Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective...
    Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement re...
    Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions...
    Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
    Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
    Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
    Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
    Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
    Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
    Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
    Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
    Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
    Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
    Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine a...
    Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
    Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
    BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
    Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
    Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
❯❯
Maximize Maximize Maximize
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 Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

HC directed refund of the deposit with interest and...

Refund deposit with interest and reconsider alleged wrongful blocking of ITC; representation to be decided by 15 Oct 2025

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST August 29, 2025 Case Laws HC
HC directed refund of the deposit with interest and consideration of alleged wrongful negative blocking of ITC where the amount was collected against the Petitioner's will and purportedly contravened applicable CBIC guidance. The Court found an undue delay in adjudicating the Petitioner's representation and ordered the Petitioner to appear before the Additional Director General, DGGI, Gurugram Zonal Unit on 09 Sept 2025 at 11:30 AM. The authority is directed to hear the Petitioner and decide the representation by a reasoned order by 15 Oct 2025. All statutory and other rights and remedies of the parties are expressly kept open. Petition disposed of.

Topics

Acts Income Tax