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    August 13, 2026   Case LawsGST
    GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.
    August 13, 2026   Case LawsGST
    GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.
    August 13, 2026   Case LawsGST
    Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.
    August 13, 2026   Case LawsGST
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
    August 13, 2026   Case LawsGST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    August 13, 2026   Case LawsGST
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
    August 13, 2026   Case LawsGST
    Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
    August 13, 2026   Case LawsGST
    Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
    August 13, 2026   Case LawsGST
    Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.
    August 13, 2026   Case LawsGST
    End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.
    August 13, 2026   Case LawsGST
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certificat...
    August 13, 2026   Case LawsIncome Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case LawsIncome Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    August 13, 2026   Case LawsIncome Tax
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    August 13, 2026   Case LawsIncome Tax
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    August 13, 2026   Case LawsIncome Tax
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    August 13, 2026   Case LawsIncome Tax
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise...
    August 13, 2026   Case LawsBenami Property
    Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
    August 13, 2026   Case LawsBenami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case LawsCustoms
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
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    August 13, 2026   Case Laws GST
    GST search powers: Sealing cannot retain seized material after search, and prohibition orders cover confiscable goods only.
    August 13, 2026   Case Laws GST
    GST registration revocation requires fresh consideration after returns, taxes and late fees are fully complied with.
    August 13, 2026   Case Laws GST
    Natural justice in GST adjudication requires consideration of the assessee's reply before an ex parte demand order is made.
    August 13, 2026   Case Laws GST
    Alternative statutory remedy under GST prevails where factual and evidentiary objections require appellate review of adjudication orders.
    August 13, 2026   Case Laws GST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    August 13, 2026   Case Laws GST
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
    August 13, 2026   Case Laws GST
    Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
    August 13, 2026   Case Laws GST
    Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
    August 13, 2026   Case Laws GST
    Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.
    August 13, 2026   Case Laws GST
    End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.
    August 13, 2026   Case Laws GST
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certification.
    August 13, 2026   Case Laws Income Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case Laws Income Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    August 13, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    August 13, 2026   Case Laws Income Tax
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    August 13, 2026   Case Laws Income Tax
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    August 13, 2026   Case Laws Income Tax
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise transactions.
    August 13, 2026   Case Laws Benami Property
    Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
    August 13, 2026   Case Laws Benami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case Laws Customs
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.

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      Home› Highlights › GST › 2025 › November, 2025 › This
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      GST

      HC held that the statutory three-month period prescribed by...

      Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed

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      GSTNovember 4, 2025Case LawsHC
      HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31 May 2024; the SCN was not served within the statutory period and was sent to an incorrect address despite the petitioner's address amendment on 15 May 2024. Consequently the SCN of 28/31 May 2024 and all consequential orders are quashed and the petition is allowed.
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      ActsIncome Tax
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