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    October 16, 2026   Case Laws Income Tax
    Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications can...
    October 16, 2026   Case Laws Income Tax
    Profit-element taxation of unrecorded property on-money limits assessment to income rather than gross cash payment.
    October 16, 2026   Case Laws Income Tax
    Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
    October 16, 2026   Case Laws Income Tax
    PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory...
    October 16, 2026   Case Laws Customs
    Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
    October 16, 2026   Case Laws Customs
    Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
    October 16, 2026   Case Laws Customs
    Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
    October 16, 2026   Case Laws Customs
    Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
    October 16, 2026   Case Laws Companies Law
    Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
    October 16, 2026   Case Laws IBC
    Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
    October 16, 2026   Case Laws IBC
    Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
    October 16, 2026   Case Laws IBC
    Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
    October 16, 2026   Case Laws FEMA
    FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
    October 16, 2026   Case Laws Service Tax
    Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
    October 16, 2026   Case Laws Companies Law
    Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
    October 15, 2026   Notes Income Tax
    Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
    October 15, 2026   Notes Income Tax
    Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
    October 15, 2026   Notes Customs
    Consent letters in customs reassessment waive speaking orders, not an importer's right to challenge enhanced valuation.
    October 15, 2026   Notes GST
    Assignment of leasehold rights may fall outside GST when the lessee completely divests its immovable-property interest.
    October 15, 2026   Notes Income Tax
    Retirement leave encashment exemption: enhanced notified ceiling applied to eligible non-government employees' pending claims under statutory conditio...
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October 16, 2026   Case Laws Income Tax
Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications cannot deny benefits.
October 16, 2026   Case Laws Income Tax
Profit-element taxation of unrecorded property on-money limits assessment to income rather than gross cash payment.
October 16, 2026   Case Laws Income Tax
Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
October 16, 2026   Case Laws Income Tax
PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory loss set-off verification.
October 16, 2026   Case Laws Customs
Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
October 16, 2026   Case Laws Customs
Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
October 16, 2026   Case Laws Customs
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced valuation.
October 16, 2026   Case Laws Customs
Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
October 16, 2026   Case Laws Companies Law
Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
October 16, 2026   Case Laws IBC
Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
October 16, 2026   Case Laws IBC
Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
October 16, 2026   Case Laws IBC
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discretion.
October 16, 2026   Case Laws FEMA
FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
October 16, 2026   Case Laws Service Tax
Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
October 16, 2026   Case Laws Companies Law
Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
October 15, 2026   Notes Income Tax
Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
October 15, 2026   Notes Income Tax
Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
October 15, 2026   Notes Customs
Consent letters in customs reassessment waive speaking orders, not an importer's right to challenge enhanced valuation.
October 15, 2026   Notes GST
Assignment of leasehold rights may fall outside GST when the lessee completely divests its immovable-property interest.
October 15, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applied to eligible non-government employees' pending claims under statutory conditions.

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Home › Highlights › GST › 2026 › October, 2026 › This
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GST

The scope of "any person" in GST penalty provisions for...

GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.

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GST October 16, 2026 Case Laws HC
The scope of "any person" in GST penalty provisions for fraudulent invoice and input tax credit transactions, their prospective operation, and the availability of writ jurisdiction despite a statutory appeal were identified as questions apparently covered by earlier High Court rulings. The matter was listed for the CGST Department to examine those rulings and state whether it accepts or challenges them.
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