Specific performance - vendor as necessary party - Abatement of appeal - sufficient representation of deceased vendor's estate - Res judicata between stages of same proceeding Specific performance-vendor as necessary party - Abatement of appeal-sufficient representation of estate - Res judicata between stages of same proceeding - Abatement of an appeal in a suit for specific performance upon non-substitution of the heirs of one legal representative of the deceased vendor, despite represen... ... ...

CENVAT credit reversal on by-products - Rule 6(3) liability on by-products - Organic manure from press mud and spent wash Applicability of Rule 6(3) of the CENVAT Credit Rules, 2004 to organic manure emerging through physical mixing of press mud and spent wash during manufacture of excisable products - HELD THAT: - As in view of the Final Order passed by the co-ordinate Bench of the Tribunal, in the case of the appellants themselves [2019 (5) TMI 322 - CESTAT MUMBAI], allowing the appeal in f... ... ...

Pre-notice payment u/s 28(5) of the Customs Act - Deemed conclusion of customs duty proceedings Availability of conclusion of customs duty proceedings where the prescribed amount was deposited before issuance of the show cause notice but intimation was not furnished to the proper officer within the prescribed period - HELD THAT: - The deposit of the amount required under section 28(5), having been made before issuance of the show cause notice, satisfied the requirement of payment. Intimation ... ... ...

Petitioner seeks leave to amend the Petition as according to him, as the Order [2026 (9) TMI 1585 - BOMBAY HIGH COURT] is contrary to the provisions of law - Authorities in the Customs Department had sought the opinion of the Central Bureau of Narcotics seeking a clarification as to whether, the prayer of the Petitioner can be accepted and the goods seized earlier can be released HELD THAT:- In our opinion, considering the nature of the Order that has been passed during the pendency of this P... ... ...

Bogus purchases - addition for unexplained expenditure - Supplier non-compliance with verification notices - Books of account not rejected Addition as unexplained expenditure for alleged non-genuine purchases, founded on suppliers' non-response to verification notices and cancelled or suspended GST registrations, despite accepted books, sales and quantitative tally - HELD THAT: - Non-compliance by suppliers with verification notices was beyond the assessee's control. The books of acco... ... ...

Mandatory notice u/s 143(2) in reassessment - Validity of reassessment where the earlier return was requested to be treated as the return filed in response to the reopening notice - HELD THAT: - The assessee's unrebutted letter requesting that the original return be treated as the return in response to the reopening notice required the Assessing Officer to issue a valid notice under section 143(2). Following PCIT Vs. Sh. Jai Shiv Shankar Traders Pvt. Ltd. [2015 (10) TMI 1765 - DELHI HIGH COU... ... ...

Reassessment notice issued after three years - sanction of specified authority - Penalty for under-reporting-invalid foundational reassessment Validity of Reassessment notice - sanction by specified authority after three years - notice issued after expiry of three years granted by the Principal Commissioner instead of the authority specified under section 151(ii) - HELD THAT: - Where more than three years had elapsed from the end of the relevant assessment year, the substituted reassessment p... ... ...

Writ jurisdiction where statutory appellate remedy is available - Maintainability of a writ challenge to assessment additions requiring factual and evidentiary appraisal despite an available statutory appellate remedy - HELD THAT: - The grievance that certain transactions did not pertain to the assessment year in question required appreciation of facts and evidence. Such contentions were held to fall within the domain of the appellate authority, and no ground for interference in extraordinary wr... ... ...

Ex parte GST assessment - Effective service of GST notices under section 169 - Opportunity of personal hearing in GST assessment Validity of an ex parte GST assessment where notices were uploaded only on the common portal, the taxpayer did not respond, and no personal hearing was afforded - HELD THAT: - Though uploading a notice on the portal constitutes sufficient service, where repeated portal communications elicit no response, the officer must apply mind and explore other statutorily presc... ... ...

Effective 1 October 2026, the TDS compliance framework extends to consideration for transfer of immovable property where a resident individual or HUF must deduct tax under section 393(2). Rules 215, 218 and 219 now require the relevant TDS certificate, deposit and statement reporting for such transactions. Form 132 and Form 141 are amended to cover property transfers involving non-resident sellers and resident individual or HUF buyers. New Schedule E in Form 141 requires property, buyer, seller, consideration, instalment and tax-deduction details. Non-resident seller reporting requires contact details, overseas address, tax residency certificate and tax identification information, including where PAN is unavailable.

Arunachal Pradesh revises State GST rate-schedule classifications across the 2.5%, 6%, 9%, and 14% schedules. The changes update tariff headings and product descriptions; add branded tender coconut water subject to brand-right conditions, nicotine and tobacco inhalation products, ores, additive manufacturing machines, flat panel display modules, and specified unmanned aircraft; and revise entries for aircraft, oils, food products, machinery, lighting goods, and electrical equipment. The revised entries operate from 1 January 2022.

Hybrid Annuity Model highway concession contracts for construction and operation-and-maintenance are treated as a single continuous supply of services. Where instalments are due on specified dates or contractual events, invoices must be issued by the relevant date. If timely issued, time of supply is the earlier of the invoice date and payment-receipt date. If not timely issued, it is the earlier of the service-provision date, regarded for continuous supply as the contractual payment due date, and payment receipt. Interest included in annuity or instalment payments forms part of taxable value.

Under Section 260A, challenges to the classification of interest income and miscellaneous receipts require a substantial question of law. Binding jurisdictional precedent treats interest on staff loans and advances having a direct nexus with the business as business income rather than income from other sources. The same principle governs identical income-classification challenges, with no substantial question of law arising from the proposed questions.

SEZ units that bear GST charged by suppliers on supplies for authorised operations may seek a refund of that tax, despite the statutory mechanism also permitting suppliers to claim refunds of unutilised input tax credit. The SEZ Act's overriding exemption and the IGST treatment of Domestic Tariff Area supplies to SEZ units as zero-rated support the claim. The CGST refund framework permits claims by persons other than suppliers, and the prescribed declaration on tax collection does not exclude recipient claims. Refund with interest requires supplier disclaimers and verification that no supplier has claimed or will claim a duplicate refund.

Input tax credit for ducts and manholes forming part of an optical fiber cable network used to provide telecommunication services is available because these assets qualify as plant and machinery. Ducts house optical fiber cables, while manholes serve as network nodes and support cable laying, upkeep and maintenance. They are integral to transmitting telecommunication signals and are not land, buildings, civil structures, telecommunication towers or pipelines laid outside factory premises. The restrictions relating to construction of immovable property therefore do not apply.

Commercial vehicle after-sales support is expanded through a BharatBenz 3S facility operated by PPS Trucking for remote high-altitude fleet operations. The facility provides sales, authorised service, genuine spare parts, diagnostic systems, repair tools and round-the-clock roadside assistance. Trained technicians, service bays and regional spare-parts inventory are intended to reduce repair turnaround times and vehicle downtime. The support network serves commercial vehicles engaged in stone-crushing, road construction, communication-infrastructure transport and other heavy-duty operations in difficult terrain.

The issue is whether the net outstanding borrowing used for application should be excluded or disallowed in computing application of income for that year, despite the full borrowed amount having been used. It further concerns whether repayment changes the amount reportable as application, and the appropriate reporting treatment of borrowing-based application and repayment in the income-tax return and Form 10B.

BGMI's final redeem-code series offers limited-time Golden Miramar - Pan rewards through general redeem codes valid only until September 25 on the official redemption website. Redemption requires a Character ID, valid code, Captcha verification, and submission through the redeem centre. Each code is limited to 10 users on a first-come, first-served basis; users may redeem one code daily, and each code is usable once per account. Guest accounts are excluded, and in-game mail rewards must be claimed within 30 days.

Loans, credit or advances provided between related persons are treated as supplies even without consideration. Lending services are exempt from GST where consideration consists solely of interest or discount, except interest relating to credit card services. No separate taxable processing, facilitation or administrative service may be imputed where an overseas affiliate or related person charges no fee other than interest or discount. However, processing fees, administrative charges, service fees or loan-granting charges charged in addition to interest or discount are taxable consideration for loan-related services.

Release of seized goods was to be considered by the Customs Authority in light of the Central Bureau of Narcotics clarification. The High Court did not finally adjudicate the merits of the release request, kept the writ petition pending, and permitted the Customs Authority to determine the request expeditiously. The substantive entitlement to release therefore remained undecided.