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    October 16, 2026   Case Laws GST
    Road restoration charges for commercial pipeline works attract reverse-charge GST, while portal-issued proceedings remain valid without physical DIN.
    October 16, 2026   Case Laws GST
    Road restoration charges for business pipeline work attract reverse-charge GST, while portal-authenticated proceedings remain procedurally valid.
    October 16, 2026   Case Laws Income Tax
    Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.
    October 16, 2026   Case Laws Income Tax
    Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
    October 16, 2026   Case Laws Income Tax
    Penalty proceedings must remain suspended while an assessment appeal is pending before the Appellate Tribunal.
    October 16, 2026   Case Laws Income Tax
    Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
    October 16, 2026   Case Laws Income Tax
    Business-use evidence for director-linked vehicles permits partial expense disallowance, while contractual penal interest remains deductible.
    October 16, 2026   Case Laws Income Tax
    TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
    October 16, 2026   Case Laws Income Tax
    Mechanical reassessment sanction requires independent application of mind; a bare endorsement can invalidate the resulting reassessment.
    October 16, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
    October 16, 2026   Case Laws Income Tax
    Allotment-based property rights determine capital-gains holding periods and agreement-date stamp valuation for residential flat acquisitions
    October 16, 2026   Case Laws Income Tax
    Subcontract Profit Duplication Bars Separate Estimated Addition, While Unsupported Donations and Provident Fund Damages Remain Disallowable
    October 16, 2026   Case Laws Income Tax
    Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
    October 16, 2026   Case Laws Income Tax
    Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
    October 16, 2026   Case Laws Income Tax
    Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications can...
    October 16, 2026   Case Laws Income Tax
    Profit-element taxation of unrecorded property on-money limits assessment to income rather than gross cash payment.
    October 16, 2026   Case Laws Income Tax
    Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
    October 16, 2026   Case Laws Income Tax
    PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory...
    October 16, 2026   Case Laws Customs
    Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
    October 16, 2026   Case Laws Customs
    Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
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October 16, 2026   Case Laws GST
Road restoration charges for commercial pipeline works attract reverse-charge GST, while portal-issued proceedings remain valid without physical DIN.
October 16, 2026   Case Laws GST
Road restoration charges for business pipeline work attract reverse-charge GST, while portal-authenticated proceedings remain procedurally valid.
October 16, 2026   Case Laws Income Tax
Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.
October 16, 2026   Case Laws Income Tax
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessment retention.
October 16, 2026   Case Laws Income Tax
Penalty proceedings must remain suspended while an assessment appeal is pending before the Appellate Tribunal.
October 16, 2026   Case Laws Income Tax
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other sources.
October 16, 2026   Case Laws Income Tax
Business-use evidence for director-linked vehicles permits partial expense disallowance, while contractual penal interest remains deductible.
October 16, 2026   Case Laws Income Tax
TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
October 16, 2026   Case Laws Income Tax
Mechanical reassessment sanction requires independent application of mind; a bare endorsement can invalidate the resulting reassessment.
October 16, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while indirect forex gains fail export deduction.
October 16, 2026   Case Laws Income Tax
Allotment-based property rights determine capital-gains holding periods and agreement-date stamp valuation for residential flat acquisitions
October 16, 2026   Case Laws Income Tax
Subcontract Profit Duplication Bars Separate Estimated Addition, While Unsupported Donations and Provident Fund Damages Remain Disallowable
October 16, 2026   Case Laws Income Tax
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expenditure.
October 16, 2026   Case Laws Income Tax
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires verification.
October 16, 2026   Case Laws Income Tax
Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications cannot deny benefits.
October 16, 2026   Case Laws Income Tax
Profit-element taxation of unrecorded property on-money limits assessment to income rather than gross cash payment.
October 16, 2026   Case Laws Income Tax
Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
October 16, 2026   Case Laws Income Tax
PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory loss set-off verification.
October 16, 2026   Case Laws Customs
Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
October 16, 2026   Case Laws Customs
Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.

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Home › Highlights › GST › 2026 › February, 2026 › This
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GST

Suspension pending disciplinary inquiry is evaluated through a...

Suspension pending disciplinary inquiry: prima facie misconduct from chronology, suspension not to continue and inquiry to proceed.

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GST February 19, 2026 Case Laws HC
Suspension pending disciplinary inquiry is evaluated through a prima facie assessment of misconduct based on the chronology of events; the timeline showed an adverse inspection report pre-dating a fraudulent input tax credit claim, supporting initial misconduct findings. The article emphasises that departmental proceedings must be completed within specified timeframes with limited adjournments and that subsistence allowance during suspension is governed by applicable rules. Where a charge sheet has been issued, the Disciplinary Authority must proceed to conduct the departmental inquiry, and continuation of suspension is not warranted on the facts summarized.
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Acts Income Tax
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