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    February 9, 2026   Case Laws Customs
    Provisional release of seized imported in-shell walnuts: court finds detention arbitrary and quashes coercive conditions, ordering release.
    February 9, 2026   Case Laws Customs
    Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation set aside for breach of Regulation 17(4) and natural justice
    February 9, 2026   Case Laws Customs
    Smuggling gold: owner knowledge required for conveyance confiscation; absence of knowledge led to reversal of confiscation and penalty
    February 9, 2026   Case Laws Customs
    Admissibility of inquiry statements and burden in customs seizure of gold: penalties set aside on facts
    February 9, 2026   Case Laws Customs
    Export valuation under Customs Valuation Rules challenged; market survey rejected and seized goods ordered released after three years
    February 9, 2026   Case Laws Customs
    Acceptability of canalising agency permission as import licence; remanded for adjudicating authority to examine licence conditions before action.
    February 9, 2026   Case Laws FEMA
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    Tender fees and forfeited security deposits found non taxable; service demands set aside and limitation invocation denied.
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    Scheme of demerger and attachment of vested assets: court bars attachment for demerged company's tax, allows action for resulting company's liability
    February 7, 2026   Case Laws GST
    Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
    February 7, 2026   Case Laws GST
    Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
    February 7, 2026   Case Laws GST
    Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
    February 7, 2026   Case Laws GST
    Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing
    February 7, 2026   Case Laws GST
    Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
    February 7, 2026   Case Laws GST
    Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
    February 7, 2026   Case Laws GST
    Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
    February 7, 2026   Case Laws GST
    Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
    February 7, 2026   Case Laws GST
    Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
    February 7, 2026   Case Laws GST
    GST registration amendment after corporate insolvency management change - tribunal-approved management requires reconsideration and restoration opport...
    February 7, 2026   Case Laws GST
    Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined
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February 9, 2026   Case Laws Customs
Provisional release of seized imported in-shell walnuts: court finds detention arbitrary and quashes coercive conditions, ordering release.
February 9, 2026   Case Laws Customs
Right to cross-examination under Customs Brokers Licensing Regulations upheld; revocation set aside for breach of Regulation 17(4) and natural justice
February 9, 2026   Case Laws Customs
Smuggling gold: owner knowledge required for conveyance confiscation; absence of knowledge led to reversal of confiscation and penalty
February 9, 2026   Case Laws Customs
Admissibility of inquiry statements and burden in customs seizure of gold: penalties set aside on facts
February 9, 2026   Case Laws Customs
Export valuation under Customs Valuation Rules challenged; market survey rejected and seized goods ordered released after three years
February 9, 2026   Case Laws Customs
Acceptability of canalising agency permission as import licence; remanded for adjudicating authority to examine licence conditions before action.
February 9, 2026   Case Laws FEMA
Specific performance suit and FERA bar: court limits its adverse finding to one additional issue, leaving enforceability for trial.
February 9, 2026   Case Laws Service Tax
Tender fees and forfeited security deposits found non taxable; service demands set aside and limitation invocation denied.
February 9, 2026   Case Laws Wealth-tax
Scheme of demerger and attachment of vested assets: court bars attachment for demerged company's tax, allows action for resulting company's liability
February 7, 2026   Case Laws GST
Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.
February 7, 2026   Case Laws GST
Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defect.
February 7, 2026   Case Laws GST
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.
February 7, 2026   Case Laws GST
Input Tax Credit denial tied to supplier non filing of GSTR 3B; appellate order set aside for exceeding notice grounds and remanded for fresh hearing
February 7, 2026   Case Laws GST
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of materials.
February 7, 2026   Case Laws GST
Limitation and rectification under UPGST Act: appeals held maintainable despite delay where rectification was sought and deposits made.
February 7, 2026   Case Laws GST
Presumption of constitutionality for subordinate legislation and board directions under CGST act; challenged circular upheld, summons rescheduled.
February 7, 2026   Case Laws GST
Service by uploading on GST portal may be insufficient; officer must use alternative modes, remand allowed subject to deposit.
February 7, 2026   Case Laws GST
Rectification and assessment dispute: conditional bank attachment vacated after 25% deposit; appeal may be decided on merits.
February 7, 2026   Case Laws GST
GST registration amendment after corporate insolvency management change - tribunal-approved management requires reconsideration and restoration opportunity.
February 7, 2026   Case Laws GST
Profiteering over input tax credit and price reduction sent for re-investigation while limitation objections are examined

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Income Tax

Additions founded on uncorroborated seized loose papers and...

Uncorroborated seized documents cannot sustain income additions; DVO valuation and unexplained credit claims rejected without corroboration.

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Income Tax March 16, 2026 Case Laws AT
Additions founded on uncorroborated seized loose papers and undated marketing 'welcome' letters, and extrapolation of alleged sales using portal rates, are unsustainable where no receipts, bank trail, agreements or buyer admissions exist; such additions were deleted. Reliance on a DVO valuation to estimate unaccounted construction expenditure was held arbitrary where payments appeared in books with bank credits and TDS and no independent enquiry supported out of books spending; that addition was deleted. Higher gross profit in jewellery was not treated as unexplained credit where audited books, stock records and verifiable purchases supported receipts. Unsecured loans supported by bank evidence, confirmations and repayments were not taxable as unexplained credit. Approval under section 153D was found valid.
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Acts Income Tax
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