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    October 14, 2026   Notes Money Laundering
    Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
    October 14, 2026   Notes Customs
    Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
    October 14, 2026   Notes Income Tax
    Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
    October 14, 2026   Case Laws GST
    GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
    October 14, 2026   Case Laws GST
    Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
    October 14, 2026   Case Laws GST
    Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
    October 14, 2026   Case Laws GST
    Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
    October 14, 2026   Case Laws GST
    Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
    October 14, 2026   Case Laws GST
    GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
    October 14, 2026   Case Laws GST
    Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
    October 14, 2026   Case Laws GST
    Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
    October 14, 2026   Case Laws GST
    Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
    October 14, 2026   Case Laws GST
    Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.
    October 14, 2026   Case Laws Central Excise
    Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
    October 14, 2026   Case Laws Income Tax
    Philanthropic hospital approval turns on medical-purpose application of funds, not revenue surplus or free-treatment ratios alone.
    October 14, 2026   Case Laws Income Tax
    Prospective software royalty clarification prevents tax-deduction disallowance for pre-effective-date licence renewals, while payable includes paid su...
    October 14, 2026   Case Laws Income Tax
    Functional comparability requires data-driven analysis; outsourcing justified exclusion where no perversity undermined the Tribunal's factual findings...
    October 14, 2026   Case Laws Income Tax
    Limited scrutiny limits inquiries to notified issues, requiring deletion of an in-house R&D deduction disallowance beyond scope.
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October 14, 2026   Notes Money Laundering
Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
October 14, 2026   Notes Customs
Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
October 14, 2026   Notes Income Tax
Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
October 14, 2026   Case Laws GST
GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
October 14, 2026   Case Laws GST
Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
October 14, 2026   Case Laws GST
Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
October 14, 2026   Case Laws GST
Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
October 14, 2026   Case Laws GST
Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
October 14, 2026   Case Laws GST
GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
October 14, 2026   Case Laws GST
Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
October 14, 2026   Case Laws GST
Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
October 14, 2026   Case Laws GST
Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
October 14, 2026   Case Laws GST
Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.
October 14, 2026   Case Laws Central Excise
Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related penalties.
October 14, 2026   Case Laws Income Tax
Philanthropic hospital approval turns on medical-purpose application of funds, not revenue surplus or free-treatment ratios alone.
October 14, 2026   Case Laws Income Tax
Prospective software royalty clarification prevents tax-deduction disallowance for pre-effective-date licence renewals, while payable includes paid sums.
October 14, 2026   Case Laws Income Tax
Functional comparability requires data-driven analysis; outsourcing justified exclusion where no perversity undermined the Tribunal's factual findings.
October 14, 2026   Case Laws Income Tax
Limited scrutiny limits inquiries to notified issues, requiring deletion of an in-house R&D deduction disallowance beyond scope.

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Home › Highlights › Indian Laws › 2026 › October, 2026 › This
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Issuance of a cheque towards a time-barred debt may revive the...

Time-Barred Debt Cheques Can Revive Liability and Support Dishonour Prosecution Despite the Underlying Debt's Limitation Bar

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Indian Laws October 14, 2026 Case Laws HC
Issuance of a cheque towards a time-barred debt may revive the debt and liability by acknowledgment. The time-barred nature of the underlying debt does not, by itself, prohibit issuing the cheque or bar prosecution for its dishonour under Section 138 of the Negotiable Instruments Act, 1881. An acquittal based solely on the debt being time-barred was set aside, and conviction for cheque dishonour followed.
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