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    September 2, 2026   Case Laws Service Tax
    Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
    September 2, 2026   Case Laws Central Excise
    Excise assessment at removal protects PDS kerosene from duty claims on post-clearance pipeline interface formation.
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    Unauthorised occupation status cannot arise solely from unresolved lease transfer and prior dues after a secured creditor auction.
    September 1, 2026   Circulars DGFT
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    September 1, 2026   Case Laws GST
    Statutory GST appellate limitation cannot ordinarily be bypassed through writ jurisdiction after it has expired following unexplained delay.
    September 1, 2026   Case Laws GST
    Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.
    September 1, 2026   Case Laws GST
    Arrest safeguards under the CGST Act support regular bail where recorded reasons and statutory thresholds are absent.
    September 1, 2026   Case Laws GST
    Rule 86A credit restrictions require recorded written reasons; non-compliant ledger blocking may trigger compensation liability.
    September 1, 2026   Case Laws GST
    Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
    September 1, 2026   Case Laws GST
    Consolidated show-cause notices may cover multiple years, but appellate authorities must provide a meaningful hearing on merits.
    September 1, 2026   Case Laws GST
    Statutory appellate remedy bars delayed writ challenge to GST registration cancellation absent exceptional circumstances, preserving fresh registratio...
    September 1, 2026   Case Laws GST
    Fresh adjudication on contractual material requires reconsideration of service-tax demand and exemption claim after a hearing.
    September 1, 2026   Case Laws GST
    Parallel GST proceedings on identical issues were invalid after Central GST adjudication for the same assessment period.
    September 1, 2026   Case Laws GST
    Premature tax assessment before the annual-return deadline is invalid, requiring fresh proceedings with notice and hearing.
    September 1, 2026   Case Laws GST
    Incorrect GST head payment: clerical IGST remittance can be adjusted against CGST and SGST without interest or penalty.
    September 1, 2026   Case Laws Income Tax
    Revisional relief for omitted charitable-trust capital-gains claims extends to fixed-deposit reinvestment where disclosure was complete.
    September 1, 2026   Case Laws Income Tax
    Subsisting reasons to believe fail when appellate relief removes every subsequent-year foundation for reassessment; the notice was quashed.
    September 1, 2026   Case Laws Income Tax
    Reason to believe in reassessment requires a live material nexus; unrelated allegations and later law cannot sustain reopening.
    September 1, 2026   Case Laws Income Tax
    Draft assessment procedure requires eligible-assessee status and final determination before demand or penalty notices can validly issue.
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September 2, 2026   Case Laws Service Tax
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on remand.
September 2, 2026   Case Laws Central Excise
Excise assessment at removal protects PDS kerosene from duty claims on post-clearance pipeline interface formation.
September 2, 2026   Case Laws Indian Laws
Unauthorised occupation status cannot arise solely from unresolved lease transfer and prior dues after a secured creditor auction.
September 1, 2026   Circulars DGFT
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applications.
September 1, 2026   Case Laws GST
Statutory GST appellate limitation cannot ordinarily be bypassed through writ jurisdiction after it has expired following unexplained delay.
September 1, 2026   Case Laws GST
Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.
September 1, 2026   Case Laws GST
Arrest safeguards under the CGST Act support regular bail where recorded reasons and statutory thresholds are absent.
September 1, 2026   Case Laws GST
Rule 86A credit restrictions require recorded written reasons; non-compliant ledger blocking may trigger compensation liability.
September 1, 2026   Case Laws GST
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationships.
September 1, 2026   Case Laws GST
Consolidated show-cause notices may cover multiple years, but appellate authorities must provide a meaningful hearing on merits.
September 1, 2026   Case Laws GST
Statutory appellate remedy bars delayed writ challenge to GST registration cancellation absent exceptional circumstances, preserving fresh registration options.
September 1, 2026   Case Laws GST
Fresh adjudication on contractual material requires reconsideration of service-tax demand and exemption claim after a hearing.
September 1, 2026   Case Laws GST
Parallel GST proceedings on identical issues were invalid after Central GST adjudication for the same assessment period.
September 1, 2026   Case Laws GST
Premature tax assessment before the annual-return deadline is invalid, requiring fresh proceedings with notice and hearing.
September 1, 2026   Case Laws GST
Incorrect GST head payment: clerical IGST remittance can be adjusted against CGST and SGST without interest or penalty.
September 1, 2026   Case Laws Income Tax
Revisional relief for omitted charitable-trust capital-gains claims extends to fixed-deposit reinvestment where disclosure was complete.
September 1, 2026   Case Laws Income Tax
Subsisting reasons to believe fail when appellate relief removes every subsequent-year foundation for reassessment; the notice was quashed.
September 1, 2026   Case Laws Income Tax
Reason to believe in reassessment requires a live material nexus; unrelated allegations and later law cannot sustain reopening.
September 1, 2026   Case Laws Income Tax
Draft assessment procedure requires eligible-assessee status and final determination before demand or penalty notices can validly issue.
September 1, 2026   Case Laws Income Tax
Signed statutory approval is essential for reassessment jurisdiction; electronic authentication cannot replace a manual or digital signature.

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Income Tax

Faceless assessment procedure requires necessary enquiry,...

Faceless assessment safeguards require prior inquiry, reasoned consideration and meaningful personal hearings before adverse reassessment.

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Income Tax August 31, 2026 Case Laws HC
Faceless assessment procedure requires necessary enquiry, verification and collection of relevant information before issuing a show cause notice, with reasoned consideration of explanations and reconciliations. Blanket notices and additions that disregard disclosed Category III AIF redemption proceeds or explained unlisted-share sale proceeds, including reliance on unrequested purchaser-source details, demonstrate arbitrariness and non-application of mind. Effective personal hearing is also required: a same-day hearing notice and an unresolved video-conference failure deny natural justice. These defects vitiated the assessment, consequential demand and penalty notices, requiring fresh proceedings, a hearing on at least five working days' notice before any adverse order, and a speaking, reasoned order.
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Acts Income Tax
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