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    July 25, 2026   Case LawsIncome Tax
    Reasonable cause for delayed tax audit reporting can prevent penalty where the lapse is technical and non-wilful.
    July 25, 2026   Case LawsIncome Tax
    Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.
    July 25, 2026   Case LawsIncome Tax
    Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.
    July 25, 2026   Case LawsIncome Tax
    Fresh share allotment is not receipt of pre-existing property, limiting deemed-income taxation for inadequate consideration.
    July 25, 2026   Case LawsIncome Tax
    Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.
    July 25, 2026   Case LawsIncome Tax
    Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without thei...
    July 25, 2026   Case LawsIncome Tax
    Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.
    July 25, 2026   Case LawsIncome Tax
    Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural...
    July 25, 2026   Case LawsIncome Tax
    Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideratio...
    July 25, 2026   Case LawsCustoms
    Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment ...
    July 25, 2026   Case LawsCustoms
    Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
    July 25, 2026   Case LawsCustoms
    Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
    July 25, 2026   Case LawsCustoms
    Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
    July 25, 2026   Case LawsCustoms
    Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
    July 25, 2026   Case LawsCustoms
    Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
    July 25, 2026   Case LawsCustoms
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
    July 25, 2026   Case LawsCustoms
    Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty e...
    July 25, 2026   Case LawsCustoms
    Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
    July 25, 2026   Case LawsCustoms
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    July 25, 2026   Case LawsCompanies Law
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
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    July 25, 2026   Case Laws Income Tax
    Reasonable cause for delayed tax audit reporting can prevent penalty where the lapse is technical and non-wilful.
    July 25, 2026   Case Laws Income Tax
    Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.
    July 25, 2026   Case Laws Income Tax
    Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.
    July 25, 2026   Case Laws Income Tax
    Fresh share allotment is not receipt of pre-existing property, limiting deemed-income taxation for inadequate consideration.
    July 25, 2026   Case Laws Income Tax
    Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.
    July 25, 2026   Case Laws Income Tax
    Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without their statutory conditions.
    July 25, 2026   Case Laws Income Tax
    Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.
    July 25, 2026   Case Laws Income Tax
    Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural land.
    July 25, 2026   Case Laws Income Tax
    Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideration.
    July 25, 2026   Case Laws Customs
    Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment or trigger extended limitation.
    July 25, 2026   Case Laws Customs
    Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
    July 25, 2026   Case Laws Customs
    Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply prospectively.
    July 25, 2026   Case Laws Customs
    Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
    July 25, 2026   Case Laws Customs
    Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
    July 25, 2026   Case Laws Customs
    Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
    July 25, 2026   Case Laws Customs
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
    July 25, 2026   Case Laws Customs
    Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty entry.
    July 25, 2026   Case Laws Customs
    Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
    July 25, 2026   Case Laws Customs
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    July 25, 2026   Case Laws Companies Law
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mismanagement.

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

      The HC held that the prolonged non-disposal of statutory appeals...

      Delay in Section 107 CGST appeals, refunds violates one-year limit; authority ordered to decide by 10 January 2026

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      GSTNovember 27, 2025Case LawsHC
      The HC held that the prolonged non-disposal of statutory appeals filed in 2021, 2022, and 2023 under Section 107 of the CGST Act, 2017, and consequential delay in refund, was contrary to the statutory mandate requiring disposal within one year. Observing that such undue delay and blocking of refunds adversely affects business, the HC directed the Appellate Authority to adjudicate all pending appeals filed by the petitioner on or before 10 January 2026, by passing reasoned orders in accordance with law. The HC further directed that, if any refund is ultimately found due to the petitioner, the same shall be released along with statutory interest for the entire period of delay. The writ petition was accordingly disposed of.
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      ActsIncome Tax
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