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    July 23, 2026   Case LawsIncome Tax
    Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
    July 23, 2026   Case LawsIncome Tax
    Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
    July 23, 2026   Case LawsIncome Tax
    Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
    July 23, 2026   Case LawsIncome Tax
    Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
    July 23, 2026   Case LawsIncome Tax
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    July 23, 2026   Case LawsIncome Tax
    Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
    July 23, 2026   Case LawsCustoms
    Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.
    July 23, 2026   Case LawsCustoms
    Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.
    July 23, 2026   Case LawsCustoms
    Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
    July 23, 2026   Case LawsCustoms
    Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
    July 23, 2026   Case LawsCustoms
    Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
    July 23, 2026   Case LawsFEMA
    Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
    July 23, 2026   Case LawsMoney Laundering
    Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.
    July 23, 2026   Case LawsMoney Laundering
    Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
    July 23, 2026   Case LawsMoney Laundering
    Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
    July 23, 2026   Case LawsCentral Excise
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee...
    July 23, 2026   Case LawsCentral Excise
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    July 23, 2026   Case LawsVAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   NotificationsCustoms
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   CircularsSEBI
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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    July 23, 2026   Case Laws Income Tax
    Scope of reassessment restricts unrelated additions when the recorded escapement issue is accepted without any addition.
    July 23, 2026   Case Laws Income Tax
    Capital-gains exemption for under-construction flats remains available despite developer delay and may be admitted despite return-form omission.
    July 23, 2026   Case Laws Income Tax
    Holding period of flat allotment rights runs from reservation, supporting long-term capital gain and indexation on surrender.
    July 23, 2026   Case Laws Income Tax
    Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act additions.
    July 23, 2026   Case Laws Income Tax
    Bona fide property-sale receipts supported by records may avoid cash-transaction penalties where genuineness and identity are established.
    July 23, 2026   Case Laws Income Tax
    Satisfactory source evidence for foreign assets prevents their treatment as undisclosed assets and removes consequential Black Money Act penalty.
    July 23, 2026   Case Laws Customs
    Customs exemption for EOU manufacturing inputs survives excess waste when authorised clearance occurs on payment of applicable duty.
    July 23, 2026   Case Laws Customs
    Intentional aid is essential for abetment; a Customs House Agent employee need not verify customs-sealed container contents.
    July 23, 2026   Case Laws Customs
    Bill of entry amendment remains available where loss evidence predates final clearance for home consumption after provisional assessment.
    July 23, 2026   Case Laws Customs
    Provisional release security was moderated for non-IPR garments, with full bond retained pending provisional assessment.
    July 23, 2026   Case Laws Customs
    Blood glucose monitoring systems fall under chemical analysis instruments, displacing classification as general medical and surgical instruments.
    July 23, 2026   Case Laws FEMA
    Discretionary confiscation under FEMA requires a reasoned factual exercise and is not automatic alongside monetary penalties.
    July 23, 2026   Case Laws Money Laundering
    Distinct money-laundering offence permits PMLA prosecution after predicate-offence conviction; double jeopardy does not apply.
    July 23, 2026   Case Laws Money Laundering
    Reasoned adjudication of crypto asset freezing required findings on ownership, platform control, knowledge, and nexus with proceeds of crime.
    July 23, 2026   Case Laws Money Laundering
    Proceeds of crime classification upheld where claimed salary and loan receipts lacked supporting employment, loan, and repayment evidence.
    July 23, 2026   Case Laws Central Excise
    Statutory exemption certificates bind departmental authorities; a refund recovery notice cannot allege misrepresentation without the issuing committee's determination.
    July 23, 2026   Case Laws Central Excise
    Prima facie criminal liability for excise-duty evasion requires admissible independent evidence, not departmental adjudication orders alone.
    July 23, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   Notifications Customs
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   Circulars SEBI
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributors' eligibility temporarily.

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      Home› Highlights › GST › 2025 › October, 2025 › This
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      GST

      The HC allowed the applicant's petition and granted regular...

      Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperative

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      GSTOctober 28, 2025Case LawsHC
      The HC allowed the applicant's petition and granted regular bail, concluding custodial detention was unnecessary. The court observed a complaint has been filed but no statutory notice or assessment under the SGST Act, 2017 has been issued, leaving the tax quantum unassessed and appealable. Noting the applicant's cooperation with the investigation, the economic recovery objective of the statute, and settled jurisprudence, the court found continued detention unwarranted despite allegations of availing ineligible or fake ITC from non-existent or deregistered suppliers. Having regard to the applicant's character and protracted incarceration since 20.08.2025, bail was granted without expressing any view on merits, subject to the specified conditions.
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      ActsIncome Tax
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