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    March 16, 2026   Case LawsIBC
    IBC moratorium does not bar state civil forfeiture attachment where no debtor-creditor relationship exists; appeal dismissed.
    March 16, 2026   Case LawsIBC
    Claim verification in CIRP: delayed tax assessment led to non-admission but plan allocation exceeded the Department's likely pro rata recovery.
    March 16, 2026   Case LawsIBC
    Entitlement to fees until approval of a withdrawal: resolution professionals entitled to fees and expenses until approval and handover.
    March 16, 2026   Case LawsIBC
    Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.
    March 16, 2026   Case LawsCentral Excise
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
    March 16, 2026   Case LawsGST
    Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
    March 16, 2026   Case LawsGST
    Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
    March 16, 2026   Case LawsGST
    Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
    March 16, 2026   Case LawsGST
    Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
    March 16, 2026   Case LawsGST
    Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
    March 16, 2026   Case LawsGST
    Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
    March 16, 2026   Case LawsIncome Tax
    TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
    March 16, 2026   Case LawsIncome Tax
    Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
    March 16, 2026   Case LawsIncome Tax
    Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
    March 16, 2026   Case LawsIncome Tax
    Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
    March 16, 2026   Case LawsIncome Tax
    Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
    March 16, 2026   Case LawsIncome Tax
    Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.
    March 16, 2026   Case LawsIncome Tax
    Application of Income: investments in FDRs not treated as charitable application; reassessment valid for non-disclosure.
    March 16, 2026   Case LawsIncome Tax
    Capital gains characterisation permitted and long term equity gain exemption allowed; UEPR reversal remitted for Rule 6E verification.
    March 16, 2026   Case LawsIncome Tax
    Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.
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    March 16, 2026   Case Laws IBC
    IBC moratorium does not bar state civil forfeiture attachment where no debtor-creditor relationship exists; appeal dismissed.
    March 16, 2026   Case Laws IBC
    Claim verification in CIRP: delayed tax assessment led to non-admission but plan allocation exceeded the Department's likely pro rata recovery.
    March 16, 2026   Case Laws IBC
    Entitlement to fees until approval of a withdrawal: resolution professionals entitled to fees and expenses until approval and handover.
    March 16, 2026   Case Laws IBC
    Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.
    March 16, 2026   Case Laws Central Excise
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
    March 16, 2026   Case Laws GST
    Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
    March 16, 2026   Case Laws GST
    Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
    March 16, 2026   Case Laws GST
    Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
    March 16, 2026   Case Laws GST
    Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
    March 16, 2026   Case Laws GST
    Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
    March 16, 2026   Case Laws GST
    Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
    March 16, 2026   Case Laws Income Tax
    TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
    March 16, 2026   Case Laws Income Tax
    Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
    March 16, 2026   Case Laws Income Tax
    Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
    March 16, 2026   Case Laws Income Tax
    Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
    March 16, 2026   Case Laws Income Tax
    Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
    March 16, 2026   Case Laws Income Tax
    Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.
    March 16, 2026   Case Laws Income Tax
    Application of Income: investments in FDRs not treated as charitable application; reassessment valid for non-disclosure.
    March 16, 2026   Case Laws Income Tax
    Capital gains characterisation permitted and long term equity gain exemption allowed; UEPR reversal remitted for Rule 6E verification.
    March 16, 2026   Case Laws Income Tax
    Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.

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      Income Tax

      Failure to refer stay petitions to the administrative Principal...

      Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.

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      Income TaxMarch 14, 2026Case LawsHC
      Failure to refer stay petitions to the administrative Principal Commissioner/Commissioner under the CBDT Office Memorandum vitiated the assessing officer's stay rejection; the matter is remitted for the Principal Commissioner/Commissioner to determine the quantum or proportion of disputed demand payable for grant of stay in accordance with the guideline. The Department retains entitlement to recover assessed demand pending disposal of appeals subject to any statutory stay, the legal basis for recovery affirmed. In view of prior partial liquidation distributions, petitioners are permitted to operate previously attached bank accounts pending fresh administrative orders to be issued within the stipulated timeframe.
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