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    June 11, 2026   Circulars SEBI
    Surveillance of securities market rules updated through a master circular consolidating prior circulars and preserving accrued rights and proceedings.
    June 11, 2026   Circulars Customs
    Customs area approval and cargo custodianship for BMCTPL access road, with CCSP status and compliance conditions.
    June 11, 2026   Case Laws GST
    Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
    June 11, 2026   Case Laws GST
    Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
    June 11, 2026   Case Laws GST
    GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
    June 11, 2026   Case Laws GST
    Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
    June 11, 2026   Case Laws GST
    Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
    June 11, 2026   Case Laws GST
    Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
    June 11, 2026   Case Laws GST
    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    June 11, 2026   Case Laws GST
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    June 11, 2026   Case Laws GST
    Article 226 writs are not used for disputed contractual dues without a public law element.
    June 11, 2026   Case Laws GST
    IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
    June 11, 2026   Case Laws GST
    Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
    June 11, 2026   Case Laws GST
    Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
    June 11, 2026   Case Laws Income Tax
    Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
    June 11, 2026   Case Laws Income Tax
    Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
    June 11, 2026   Case Laws Income Tax
    Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
    June 11, 2026   Case Laws Income Tax
    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
    June 11, 2026   Case Laws Income Tax
    Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
    June 11, 2026   Case Laws Income Tax
    Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
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June 11, 2026   Circulars SEBI
Surveillance of securities market rules updated through a master circular consolidating prior circulars and preserving accrued rights and proceedings.
June 11, 2026   Circulars Customs
Customs area approval and cargo custodianship for BMCTPL access road, with CCSP status and compliance conditions.
June 11, 2026   Case Laws GST
Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
June 11, 2026   Case Laws GST
Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
June 11, 2026   Case Laws GST
GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
June 11, 2026   Case Laws GST
Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
June 11, 2026   Case Laws GST
Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
June 11, 2026   Case Laws GST
Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
June 11, 2026   Case Laws GST
Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
June 11, 2026   Case Laws GST
Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
June 11, 2026   Case Laws GST
Article 226 writs are not used for disputed contractual dues without a public law element.
June 11, 2026   Case Laws GST
IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
June 11, 2026   Case Laws GST
Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
June 11, 2026   Case Laws GST
Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
June 11, 2026   Case Laws Income Tax
Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
June 11, 2026   Case Laws Income Tax
Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
June 11, 2026   Case Laws Income Tax
Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
June 11, 2026   Case Laws Income Tax
TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
June 11, 2026   Case Laws Income Tax
Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
June 11, 2026   Case Laws Income Tax
Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance

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GST

The HC allowed the petition and held that Input Tax Credit is an...

Input tax credit accrues on purchase date under Section 54; circular limiting refunds to applications by 18.07.2022 held ultra vires

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GST September 17, 2025 Case Laws HC
The HC allowed the petition and held that Input Tax Credit is an indefeasible right accruing on the date of purchase; therefore the CBITC clarification (Circular No. 181/13/2022-GST Pt.2) which confined entitlement to refunds only for applications filed up to 18.07.2022 is ultra vires, arbitrary and violative of Article 14. The court found that Notification dated 13.07.2022 contains no embargo and that section 54 of the Act of 2017 affords a two-year limitation to claim refund; consequently the impugned provision was quashed to the extent it curtailed refund claims post-18.07.2022 and the petitioner's challenge was allowed.
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Acts Income Tax
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