Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Natural justice in GST rectification requires consideration of submissions and reasonable hearing before rejection and fresh determination.
    GST detention penalties for invoiced goods must proceed against the owner, not under unregistered-person provisions after registration restoration.
    GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund.
    Authentication of electronic GST notices is mandatory; unsigned portal documents cannot sustain adjudication or recovery without effective hearing.
    GST appellate adjournments require sufficient cause; the three-adjournment limit is a ceiling, not an automatic litigant entitlement.
    GSTR-2A mismatches require invoice-wise credit verification, while adverse GST adjudication requires a mandatory personal hearing.
    Input tax credit misclassification across GST heads requires aggregate ledger verification before any excess-credit demand can stand.
    Reassessment Notices Issued to Deceased Assessees Are Jurisdictionally Invalid and Require Proceedings Against Legal Representatives
    Penalty immunity for misreported income remains unavailable despite objections to notice, hearing, and decision delay.
    Land-acquisition compensation remains outside income-tax withholding, enabling refund of tax deducted after prescribed compliance is completed.
    Retention of seized cash ends when the searched person's assessment closes, requiring release after tax adjustment.
    Leave-encashment exemption under the enhanced limit may be pursued through revised returns, with eligibility questions left open.
    Genuine charitable activities require a trust's own educational work, not merely rental income from leased school premises.
    Best judgment assessment requires rational, business-specific profit estimation; online share-trading addition was deleted for unsupported guesswork.
    Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
    External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
    Reassessment on fresh bogus-transaction information survives where original scrutiny omitted purchases and sales; income is estimated on gross profit.
    Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
    Section 263 limitation barred revision of software receipts assessment, which was independently upheld as non-erroneous royalty treatment.
    Section 80P deduction covers member-credit income and bank interest from surplus lending funds of Souharda Sahakaris.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

HC considered an application for regular bail by A1, accused of...

Regular bail denied to A1 under S.61(2) BNS, Ss.7,7A PC Act for CGST bribery conspiracy

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws December 1, 2025 Case Laws HC
HC considered an application for regular bail by A1, accused of offences under S.61(2) BNS and Ss.7, 7A PC Act. HC noted the investigation is complete and charge sheets filed, but found strong prima facie material showing A1 as the prime conspirator, having impersonated a CGST Commissioner, orchestrated the demand for illegal gratification, and directed co-accused in execution of the conspiracy. HC relied on CCTV footage, identification by the complainant and other witnesses, and corroborative voice sample evidence to conclude A1's presence and role at the place of negotiation. HC further recorded adverse conduct, including evasion of CBI notices under S.35(3) BNSS and avoidance of a non-bailable warrant. Considering parity with co-accused whose bail was rejected and affirmed by SC, HC held the case unfit for bail and dismissed the bail application.

Topics

Acts Income Tax