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    July 23, 2026   Case LawsVAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   NotificationsCustoms
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   CircularsSEBI
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
    July 22, 2026   CircularsSEBI
    ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.
    July 22, 2026   Case LawsGST
    Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.
    July 22, 2026   Case LawsCompanies Law
    Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.
    July 22, 2026   Case LawsGST
    Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
    July 22, 2026   Case LawsGST
    Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
    July 22, 2026   Case LawsCustoms
    Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
    July 22, 2026   Case LawsCustoms
    Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
    July 22, 2026   Case LawsCustoms
    Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
    July 22, 2026   Case LawsGST
    Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
    July 22, 2026   Case LawsGST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case LawsGST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case LawsGST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
    July 22, 2026   Case LawsIncome Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
    July 22, 2026   Case LawsIncome Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case LawsIncome Tax
    Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
    July 22, 2026   Case LawsIncome Tax
    Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
    July 22, 2026   Case LawsIncome Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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    July 23, 2026   Case Laws VAT / Sales Tax
    Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.
    July 22, 2026   Notifications Customs
    Customs port appointment enables Udangudi to unload imported coal under the amended customs notification.
    July 22, 2026   Circulars SEBI
    Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributors' eligibility temporarily.
    July 22, 2026   Circulars SEBI
    ISIN-level promoter holding freeze governs buy-back periods while preserving tendering and pre-existing encumbrance invocation mechanisms.
    July 22, 2026   Case Laws GST
    Statutory GST appeal limitation excludes Limitation Act condonation beyond the expressly prescribed appellate extension period.
    July 22, 2026   Case Laws Companies Law
    Director liability for unrecovered GST dues may extend to associated firms and related entities through corporate veil lifting.
    July 22, 2026   Case Laws GST
    Capacity-based cess computation uses the month's maximum operational machines; abatement applies only to qualifying continuous inactivity.
    July 22, 2026   Case Laws GST
    Input tax credit reversal verification required fresh GST demand adjudication, subject to pre-deposit and adjustment of substantiated payments.
    July 22, 2026   Case Laws Customs
    Redemption of non-declared gold ornaments may replace absolute confiscation where baggage circumstances do not indicate organised smuggling activity.
    July 22, 2026   Case Laws Customs
    Conditional customs exemption requires IGCR compliance from import, preventing concessional duty claims first made at ex-bonding.
    July 22, 2026   Case Laws Customs
    Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.
    July 22, 2026   Case Laws GST
    Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter.
    July 22, 2026   Case Laws GST
    Input tax credit for bona fide purchasers cannot be denied solely for a supplier's return-filing default.
    July 22, 2026   Case Laws GST
    Inverted duty refunds cover credit accumulated from higher-rated ancillary inputs, despite equal tax rates on principal input and output.
    July 22, 2026   Case Laws GST
    Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.
    July 22, 2026   Case Laws Income Tax
    Partner capital contribution evidenced through banking records discharged cash-credit onus, requiring deletion of the unexplained-credit addition.
    July 22, 2026   Case Laws Income Tax
    Unexplained cash-credit additions require consideration of lender-source evidence and relevant precedents before a fresh determination.
    July 22, 2026   Case Laws Income Tax
    Foreign tax credit claims require verification, while genuine lack of awareness of electronic appeals can justify condoning delay.
    July 22, 2026   Case Laws Income Tax
    Fees for technical services treatment of software and SaaS depends on human intervention and specialised customer-specific services.
    July 22, 2026   Case Laws Income Tax
    Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed income.

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      Home› Highlights › GST › 2026 › May, 2026 › This
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      GST

      HC held that where the taxpayer had filed a reply to the...

      Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.

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      GSTMay 21, 2026Case LawsHC
      HC held that where the taxpayer had filed a reply to the show-cause notice and had requested a personal hearing, the adjudicating authority was bound to consider the explanation, record reasons for rejecting it, and afford a hearing. An adjudication order proceeded on the mistaken assumption that no reply had been filed, and the rectification order also failed to show that the hearing request was addressed. The Court treated this as a failure of independent application of mind and a breach of natural justice, and quashed the orders passed under the GST provisions. The matter was remanded for fresh adjudication on merits after granting a reasonable opportunity of hearing and liberty to adduce evidence.
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