Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    Book printing as manufacture falls outside service tax, while return discrepancies alone cannot establish a taxable service.
    Sales tax surcharge calculated on tax payable remains a turnover-based levy, not a tax on tax or dealer income.
    Electricity equipment use rights attract VAT on service line and development charges despite retained licensee ownership and control.
    Disciplinary scrutiny of tax rectification powers can proceed despite good faith claims and absence of a departmental appeal.
    Cross-state loan agreements require completed execution and a real territorial nexus to determine which stamp law applies.
    Assessment years for electricity regulator's income-tax notification are corrected in English, while the Hindi version remains unchanged.
    Drawback claims on SEZ bills of export go to the specified officer, with disclaimers enabling domestic suppliers to claim benefits.
    Service export declarations and import reporting depend on resident individual status and specified thresholds under foreign exchange regulations.
    Quality complaints and trade disputes require accessible portal updates on action taken and status until resolution or final disposal.
    Digital onboarding for overseas individual investors permits remote KYC from FATF-compliant countries while preserving verification and audit safeguar...
    Real estate insolvency compliance requires access to regulatory records, prominent site disclosures and continued adherence to property law during res...
    Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
    GST registration cancellation requires specific notice grounds and a fair opportunity to rebut adverse evidence introduced on appeal.
    Stock confiscation requires proof of intent to evade tax; statutory interpretation disputes fall outside departmental appeal limits.
    E-way bill exemptions cover short feeder movements, while recurring legal issues fall outside departmental appeal monetary limits.
    Ophthalmic chairs and surgical tables fall under medical furniture classification and attract GST at the prescribed rate.
    Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
    Compostable polymer carry bags are classified as plastic and qualify for concessional GST only if biodegradable.
    Tea and utensil mixed supplies attract the highest component GST rate, with HSN selection based on component rates.
    Rice husk composite board qualifies as fibreboard for tariff classification, while specific GST entries govern its applicable rates.
❮
❯
❯❯
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

Telegram Get Daily Updates

HC dismissed the writ petition challenging demand on alleged...

Fraudulent ITC demand challenge rejected; petitioner directed to pursue s.107 CGST Act appeal, delay condoned conditionally

Contents
Summary
Note

Note

-

Bookmark

(New) -

Download

Print

Print

GST December 2, 2025 Case Laws HC
HC dismissed the writ petition challenging demand on alleged fraudulent availment of ITC, holding that writ jurisdiction is ordinarily not exercised in such matters involving complex factual disputes, voluminous evidence and detailed departmental orders. The Court rejected the plea of violation of natural justice, noting that notices were served and reply was filed by the petitioner. Following its earlier decision relating to the same impugned order, HC directed the petitioner to avail the statutory appellate remedy under s.107 CGST Act. If the appeal is filed with requisite pre-deposit by 5 January 2026, it shall be heard on merits without being treated as time-barred.

Topics

Acts Income Tax