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    March 6, 2026   Case Laws Customs
    Show Cause Notice under Section 124: mandatory written notice and personal hearing required before confiscation; non-compliance vitiates order.
    March 6, 2026   Case Laws Customs
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    Garnishee notice withdrawal ordered; account access restored pending departmental re examination after document submission within prescribed timeframe...
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    March 6, 2026   Case Laws Income Tax
    Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
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March 6, 2026   Case Laws Customs
Show Cause Notice under Section 124: mandatory written notice and personal hearing required before confiscation; non-compliance vitiates order.
March 6, 2026   Case Laws Customs
Failure to record reasons in administrative orders breaches natural justice, requiring reconsideration and a reasoned decision.
March 6, 2026   Case Laws IBC
Fair and equitable distribution: employee payouts meeting recorded undertaking upheld, and operational creditors' liquidation-value floor satisfied.
March 6, 2026   Case Laws IBC
Limitation Act acknowledgement extended limitation, enabling timely insolvency petition; admission and appointment upheld.
March 6, 2026   Case Laws Companies Law
Security Cheque as Voluntary Guaranty permits enforcement of a foreign arbitral award against the non party issuer.
March 6, 2026   Case Laws GST
Consolidation of tax periods impermissible; show cause notice quashed and reissuance allowed only year wise under limitation regime.
March 6, 2026   Case Laws GST
Consolidation of Tax Periods is impermissible; multi year show cause notices must be issued year wise per statutory limitation.
March 6, 2026   Case Laws GST
Garnishee notice withdrawal ordered; account access restored pending departmental re examination after document submission within prescribed timeframe.
March 6, 2026   Case Laws Income Tax
Faceless Assessing Officer jurisdiction upheld as a writ worthy jurisdictional challenge, leading to interim relief against reassessment.
March 6, 2026   Case Laws GST
Blocking of Input Tax Credit under Rule 86A sustained, but petitioner granted hearing and representation before final decision.
March 6, 2026   Case Laws GST
Export of Services rules: receiver location controls export status; services treated as exported and not taxable.
March 6, 2026   Case Laws GST
Support services to animal husbandry: semen sex sorting is job work, classifiable under Heading 9986 and exempt from GST.
March 6, 2026   Case Laws GST
Exemption for consultancy to local authority: GST relief where pure services relate to municipal functions, so exempt.
March 6, 2026   Case Laws Income Tax
Validity of certificate under Section 197: impugned 10% withholding quashed and nil-rate certificate directed promptly.
March 6, 2026   Case Laws Income Tax
Trust registration cancellation requires recorded finding of non genuine activities or actions outside objects; surplus alone is insufficient.
March 6, 2026   Case Laws Income Tax
Faceless assessment procedure requires a show cause opportunity where draft proposes prejudicial variation; omission invalidates final assessment.
March 6, 2026   Case Laws Income Tax
Statutory exclusion under Section 96 bars scheme relief for reassessments based on search-found incriminating material; circulars cannot override.
March 6, 2026   Case Laws Income Tax
Non deduction of TDS on contractual payments overturned after reconciliations; estimation from Form 26AS also deleted.
March 6, 2026   Case Laws Income Tax
Explanation 3 to Section 43(1) cannot be invoked without AO's recorded satisfaction and prior Joint Commissioner approval.
March 6, 2026   Case Laws Income Tax
Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile accounting.

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GST

A provisional attachment of a bank account under the CGST Act...

Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.

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GST April 28, 2026 Case Laws HC
A provisional attachment of a bank account under the CGST Act does not continue after a final order is passed under Section 74. Applying the Supreme Court ruling in Om Prakash Gupta, the High Court held that the earlier attachment ceased on the passing of the final adjudication order and no separate adjudication on the attachment was required. The matter was disposed of on that basis.
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Acts Income Tax
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