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    July 20, 2026   Case LawsCustoms
    Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
    July 20, 2026   Case LawsSEBI
    Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
    July 20, 2026   Case LawsIBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
    July 20, 2026   Case LawsIBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
    July 20, 2026   Case LawsService Tax
    Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
    July 20, 2026   Case LawsService Tax
    Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
    July 20, 2026   Case LawsVAT / Sales Tax
    High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
    July 18, 2026   Case LawsMoney Laundering
    PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
    July 18, 2026   NotificationsIncome Tax
    Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
    July 18, 2026   NotificationsIncome Tax
    Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
    July 18, 2026   NotificationsIncome Tax
    Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
    July 18, 2026   CircularsSEBI
    Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
    July 18, 2026   Case LawsGST
    Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
    July 18, 2026   Case LawsGST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case LawsGST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
    July 18, 2026   Case LawsGST
    Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
    July 18, 2026   Case LawsGST
    Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
    July 18, 2026   Case LawsGST
    Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
    July 18, 2026   Case LawsGST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
    July 18, 2026   Case LawsGST
    Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective...
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    July 20, 2026   Case Laws Customs
    Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
    July 20, 2026   Case Laws SEBI
    Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
    July 20, 2026   Case Laws IBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan approval.
    July 20, 2026   Case Laws IBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
    July 20, 2026   Case Laws Service Tax
    Suppression of taxable service receipts justified extended limitation and penalty where mandatory returns and records were not furnished.
    July 20, 2026   Case Laws Service Tax
    Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastructure services.
    July 20, 2026   Case Laws VAT / Sales Tax
    High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.
    July 18, 2026   Case Laws Money Laundering
    PMLA twin bail conditions remained unsatisfied as alleged fund diversion, flight risk, and imminent trial defeated regular bail.
    July 18, 2026   Notifications Income Tax
    Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filing.
    July 18, 2026   Notifications Income Tax
    Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
    July 18, 2026   Notifications Income Tax
    Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
    July 18, 2026   Circulars SEBI
    Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
    July 18, 2026   Case Laws GST
    Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
    July 18, 2026   Case Laws GST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case Laws GST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
    July 18, 2026   Case Laws GST
    Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
    July 18, 2026   Case Laws GST
    Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
    July 18, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
    July 18, 2026   Case Laws GST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
    July 18, 2026   Case Laws GST
    Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.

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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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