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December 31, 2025   Case Laws Money Laundering
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal dismissed
December 31, 2025   Case Laws Central Excise
Excise appeal delayed 98 days then restored after seven years; 'sufficient cause' rejected for negligence, petition dismissed
December 31, 2025   Case Laws Indian Laws
Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
December 30, 2025   Case Laws GST
GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
December 30, 2025   Case Laws GST
Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
December 30, 2025   Case Laws GST
Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
December 30, 2025   Case Laws GST
GST liability based on income-tax portal turnover vs bank receipts mismatch; s.74 assessment orders remitted for forensic review.
December 30, 2025   Case Laws GST
Place of supply for shipped goods u/s 10(1)(a): delivery location decides IGST, CGST/SGST demand quashed.
December 30, 2025   Case Laws GST
Patent application filing documentation from foreign attorneys treated as imported legal services; GST payable in India under reverse charge
December 30, 2025   Case Laws Customs
SEIS claims for exported engineering services and related costs despite next-year foreign exchange realization; denial orders set aside.
December 30, 2025   Case Laws Customs
Planter basket with needle-tufted coir liner: composite-good classification under GIR 3(b) puts basket at 8306, liner at 6307.
December 30, 2025   Case Laws GST
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017 Entry 1
December 30, 2025   Case Laws GST
Input tax credit on cement, steel and works contract for warehouse construction blocked u/s17(5); ITC denied. (5)
December 30, 2025   Case Laws Income Tax
Transfer pricing dispute over comparable companies for export services; exclusion upheld for functional mismatch and failing 75% export filter.
December 30, 2025   Case Laws Income Tax
Income tax reassessment reopened on consolidated bank entries u/s148A(1); notice quashed as fishing inquiry without information.
December 30, 2025   Case Laws Income Tax
Delayed filing of Form 10 and Form 10B by trust: condonation u/s119(2)(b) allowed despite three-year objection
December 30, 2025   Case Laws Income Tax
TDS on capital gains paid to non-resident shareholders selling Indian unlisted shares upheld at 11.54% u/s112(1)(c)(iii)
December 30, 2025   Case Laws Income Tax
Cash sale consideration received under pre-2015 sale agreement: s269SS breach penalty under s271D dropped for reasonable cause s273B
December 30, 2025   Case Laws Income Tax
Unexplained cash receipts added from third-party seized Excel ledger and statement; deleted for no disclosure and no cross-examination
December 30, 2025   Case Laws Income Tax
Unexplained fixed assets and cash-in-hand in tax return: s.69/s.69A additions and penalties deleted for no evidence, no notice.

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Income Tax

Notice under section 143(2) was held time-barred and also issued...

Time-barred and jurisdictionally defective 143(2) notice invalidated the assessment; transfer order challenge was not entertained.

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Income Tax April 3, 2026 Case Laws AT
Notice under section 143(2) was held time-barred and also issued before the jurisdictional transfer under section 127 took effect, so the Assessing Officer lacked authority when the notice was served. On that dual basis, the consequent assessment under section 143(3) was declared invalid and quashed. The Tribunal did not entertain the separate challenge to the transfer order under section 127.
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