Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, 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 ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

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
    Income-tax consistency and real income principles shape allowability of pension, securities valuation, and NPA interest claims.
    Customs SOP for cross-stuffing transshipment containers sets strict documentation, sealing, recording, and movement controls.
    Interest subvention support extended to specified Chapter 72 export credit lines only for Micro and Small Enterprises, prospectively.
    Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.
    Economic offences and bail discretion: Section 480(6) BNSS does not create an automatic right to bail.
    Limitation for GST refund claims follows the law in force on the transaction date; unutilised ITC refunds use Explanation 2(e).
    GST advance rulings remain subject to limited writ review, and unequal tax treatment for cut tobacco could not stand.
    Annual return compliance: delayed Form GSTR-9C can attract late fee where the reconciliation statement is mandatory.
    Input tax credit re-credit cannot be blocked by portal limitations; undisputed entitlement must be restored manually.
    Natural justice breach in tax adjudication: improper service of notice and denial of hearing led to quashing of recovery action.
    Refund of input tax credit under inverted duty structure to be reconsidered under settled Supreme Court law, with reasons required.
    Electronic GST communication need not separately quote DIN when a verifiable RFN and statutory service modes establish traceability.
    Overlapping GST adjudication barred where the same suppliers and ITC dispute had already been decided by State authorities.
    GST portal migration from QRMP to monthly returns permitted, with backend changes and late-fee compliance required.
    Writ interference at show cause stage refused where GST notice raised disputed factual and classification issues.
    Composite supply in CIF imports bars separate GST on ocean freight; double taxation on the service element is impermissible.
    Belated GST appeal may be entertained on condition of pre-deposit where reduced-penalty relief was not used.
    Electronic credit ledger blocking cannot survive beyond one year and ordinarily requires a pre-decisional hearing.
    Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.
    Blocked input tax credit on land lease rental for factory construction extends to pre- and post-construction periods.
❯❯
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

whatsapp Join Channel
Showing Results for : Reset Filters

The HC held that an appellate authority must pass a reasoned...

Reasoned appellate orders must address appeal grounds and hearing rights; non-appearance alone cannot justify dismissal.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST March 28, 2026 Case Laws HC
The HC held that an appellate authority must pass a reasoned order dealing with the grounds raised in the appeal memo, including objections based on natural justice and the request for personal hearing. Dismissing the appeal solely because the appellant was not personally present did not discharge that duty, especially where the appeal alleged breach of Section 75(4) and prejudice from administrative lapse. The appellate order was quashed and the matter remanded for fresh decision after giving an opportunity of hearing, with a direction to consider the grounds even if the appellant again does not appear.

Topics

Acts Income Tax