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    January 22, 2026   Case Laws Money Laundering
    Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
    January 22, 2026   Case Laws Service Tax
    Refund of service tax on resurfacing services at defence installation allowed where exemption applies; remand for decision after impleading recipient
    January 22, 2026   Case Laws Central Excise
    Entitlement to exemption by self-credit under refund mechanism upheld despite pre-clearance intimation lapse; exemption retained.
    January 22, 2026   Case Laws GST
    Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity
    January 22, 2026   Case Laws GST
    Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility noted
    January 22, 2026   Case Laws Indian Laws
    Entitlement to regular bail in economic offences where arrest was mechanical; bail granted subject to conditions.
    January 21, 2026   Notifications Income Tax
    Tax exemption for specified income of Agra Development Authority notified; effective AY 2024-25 subject to statutory purpose condition
    January 21, 2026   Notifications Income Tax
    Tax exemption for Barnala Improvement Trust notified under section 10(46A), effective AY 2024-25 subject to local authority conditions
    January 21, 2026   Notifications Income Tax
    Tax exemption on specified income of Aligarh Development Authority under clause 46A of section 10 effective AY 2025-26
    January 21, 2026   Case Laws GST
    Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.
    January 21, 2026   Case Laws GST
    Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit
    January 21, 2026   Case Laws GST
    Input Tax Credit mismatch demand to be re-adjudicated after ex parte order quashed; 50% pre-deposit mandated.
    January 21, 2026   Case Laws GST
    Blocking of Input Tax Credit for unproven movement of goods; writ dismissed but statutory appeal allowed to furnish documents
    January 21, 2026   Case Laws GST
    Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
    January 21, 2026   Case Laws GST
    Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking credit
    January 21, 2026   Case Laws GST
    Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery
    January 21, 2026   Case Laws GST
    Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.
    January 21, 2026   Case Laws Income Tax
    Reopening assessment for deemed dividend on interest-free director loan denied as jurisdictionally barred and violative of fundamental rights.
    January 21, 2026   Case Laws Income Tax
    Sanction for prosecution of public servant declared invalid when granted by subordinate authority; discharge and termination affirmed.
    January 21, 2026   Case Laws Income Tax
    Fees for live transmission of cricket matches treated as broadcasting receipts, not royalty, denying royalty characterisation.
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January 22, 2026   Case Laws Money Laundering
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals dismissed
January 22, 2026   Case Laws Service Tax
Refund of service tax on resurfacing services at defence installation allowed where exemption applies; remand for decision after impleading recipient
January 22, 2026   Case Laws Central Excise
Entitlement to exemption by self-credit under refund mechanism upheld despite pre-clearance intimation lapse; exemption retained.
January 22, 2026   Case Laws GST
Wrongful utilisation of input tax credit: bail granted citing compounding possibility and lack of custodial necessity
January 22, 2026   Case Laws GST
Wrongful input tax credit misuse: anticipatory bail granted, custodial interrogation declined and compounding possibility noted
January 22, 2026   Case Laws Indian Laws
Entitlement to regular bail in economic offences where arrest was mechanical; bail granted subject to conditions.
January 21, 2026   Notifications Income Tax
Tax exemption for specified income of Agra Development Authority notified; effective AY 2024-25 subject to statutory purpose condition
January 21, 2026   Notifications Income Tax
Tax exemption for Barnala Improvement Trust notified under section 10(46A), effective AY 2024-25 subject to local authority conditions
January 21, 2026   Notifications Income Tax
Tax exemption on specified income of Aligarh Development Authority under clause 46A of section 10 effective AY 2025-26
January 21, 2026   Case Laws GST
Refund of unutilized input tax credit dispute over export of services and agency status remitted for de novo appellate reconsideration.
January 21, 2026   Case Laws GST
Refund on export of goods: remand and directed deposit before fresh adjudication; refund treatment limited to input tax credit
January 21, 2026   Case Laws GST
Input Tax Credit mismatch demand to be re-adjudicated after ex parte order quashed; 50% pre-deposit mandated.
January 21, 2026   Case Laws GST
Blocking of Input Tax Credit for unproven movement of goods; writ dismissed but statutory appeal allowed to furnish documents
January 21, 2026   Case Laws GST
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of proceedings.
January 21, 2026   Case Laws GST
Eligibility to claim ITC on firefighting and public health installations denied as they assimilate into immovable property, blocking credit
January 21, 2026   Case Laws GST
Eligibility to avail input tax credit on electrical installations for factory expansion denied as not plant and machinery
January 21, 2026   Case Laws GST
Interactive Flat Panels classification under tariff heading and GST applicability decided by intended use; appeal dismissed.
January 21, 2026   Case Laws Income Tax
Reopening assessment for deemed dividend on interest-free director loan denied as jurisdictionally barred and violative of fundamental rights.
January 21, 2026   Case Laws Income Tax
Sanction for prosecution of public servant declared invalid when granted by subordinate authority; discharge and termination affirmed.
January 21, 2026   Case Laws Income Tax
Fees for live transmission of cricket matches treated as broadcasting receipts, not royalty, denying royalty characterisation.

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GST

Recovery proceedings were initiated under s.79(1)(f) pursuant to...

GST recovery u/s79(1)(f) after ignored show-cause notice; adjudication set aside for final reply chance with costs

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GST January 2, 2026 Case Laws HC
Recovery proceedings were initiated under s.79(1)(f) pursuant to an order under s.73 of the KGST Act, 2017, passed after the noticee failed to file a reply to the show-cause notice or contest the proceedings. The court held that where non-participation is pleaded to be due to bona fide reasons, unavoidable circumstances, and sufficient cause, a justice-oriented approach warrants affording one final opportunity. Accordingly, the adjudication order dated 07.05.2024 was set aside and the matter was remitted to the authority for fresh consideration from the stage of filing reply to the notice dated 28.02.2024, subject to payment of costs. - HC
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