Amounts deposited during customs investigation under protest retain their character as investigation deposits when the related duty demand is annulled, despite later appropriation. They are distinct from statutory appellate deposits under Section 129E; consequently, Section 129EE's notified 6% interest rate does not govern them. Where no statutory rate applies, entitlement to restitutionary interest depends on applicable binding judicial precedent. Jurisdictional precedent supported 12% interest on the refundable investigation deposit, while confining the 6% rate to amounts actually deposited under Section 129E. Section 27's protest exception and Section 27A's delayed-refund framework require separate assessment according to the payment's legal character.

Section 31 finality under the IBC requires approved resolution plans to determine the treatment of operational-creditor claims and bind all stakeholders. Although Section 3(6) permits disputed and unadjudicated payment rights to enter CIRP, such inclusion does not by itself preserve related civil or arbitral proceedings after plan approval. Claims recorded at a notional value must be read with the final creditor list, distribution provisions, release clauses, cut-off dates and any express preservation mechanism. Unquantified pre-plan liabilities and proceedings are extinguished where the plan provides for discharge and abatement; a payment pool does not reserve funds for them without express terms. Section 238 gives this framework primacy over inconsistent remedies.

GST registration may be cancelled for continuous non-filing of returns under Section 29, but cancellation does not extinguish pre-cancellation tax liabilities. Rule 22 requires notice and an opportunity to respond; where pending returns are filed and tax, interest and late fee are fully paid before cancellation, the officer must drop proceedings. Post-cancellation revocation under Rule 23 requires compliance with prescribed filing, payment and limitation conditions, while appellate authorities cannot exceed statutory condonation limits. Defective notices, absence of reasons, denial of meaningful hearing, or unexplained retrospective cancellation may invalidate the process. Conditional restoration may be available in appropriate non-fraud cases upon full regularisation of returns, tax, interest, late fee and penalty.

Article 8 of the India-UK DTAA confines treaty protection to profits from international aircraft operations, qualifying pool participation, and activities directly connected with the enterprise's own transportation. Engineering and ground-handling services supplied to other airlines constitute taxable third-party commercial service income where they lack that direct nexus and do not arise from a qualifying pool. An IATP arrangement requires evidence of its substantive pooling character, including applicable arrangements and reciprocal operations; its label or aviation-related nature is insufficient. Treaty-specific wording controls: provisions in other DTAAs concerning pools, joint businesses or reciprocal facilities cannot expand the India-UK definition, and OECD commentary cannot override an express treaty definition.

Section 143(2) requires a notice to be served within the statutory limitation, communicate scrutiny, and require attendance or evidence supporting the return. CBDT-prescribed scrutiny formats bind departmental authorities administratively, but non-use does not itself create a jurisdictional defect where the notice otherwise meets statutory requirements and no actual prejudice is established; Section 292B may cure formal defects. Section 292BB separately addresses objections to service, timeliness, or manner of service. Limited scrutiny remains confined to selected issues unless prescribed conversion safeguards are followed, and a later information notice cannot validate unauthorised expansion. Format non-compliance may nevertheless entail administrative accountability.

This is a neutral professional article. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (7) TMI 59 - MADRAS HIGH COURT At a Glance • Section 74 of the Central Goods and Services Tax Act, 2017 applies where tax is not paid, short paid or erroneously refunded, or input tax credit is wrongly availed or utilised, "by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax". Its ext... ... ...

Pre-notice payment of the entire reverse-charge service-tax liability bars a recovery notice for that amount under the Finance Act, 1994. Following introduction of the negative-list regime, service descriptions no longer determine tax liability. Therefore, an incorrect service category in an ST-3 return does not by itself establish non-payment where the tax has been credited to the Central Government. Tax paid under an incorrect category may be adjusted against reverse-charge tax on services actually received, avoiding a fresh service-tax demand.

Cash payments for agricultural produce purchased directly from cultivators - Gross profit estimation based on earlier years Disallowance of cash payments for agricultural produce purchased directly from farmers under section 40A(3) - Rule 6DD(e)(i) exception for payments to cultivators - HELD THAT: - The confirmations of the farmers and their 7/12 extracts were on record and remained undisputed. These materials established that the assessee had purchased agricultural produce directly from the... ... ...

Ad hoc disallowance of site-wage expenditure - Genuineness of cash-paid site wages - HELD THAT: - The assessee furnished supporting documents during the appellate proceedings, which were remanded to the Assessing Officer. The Commissioner (Appeals) considered the material and the remand report. The Assessing Officer had not undertaken a detailed analysis or brought material showing that the site wages were excessive or beyond industry norms. In those circumstances, the disallowance made on an ad... ... ...

Reassessment sanction by competent authority - Validity of reassessment where approval u/s 151 was granted by an authority lacking competence HELD THAT: - The Tribunal found that the approval under section 151 had been accorded by the wrong authority. It held that obtaining approval from an authority not competent to grant it was fatal to the reassessment proceedings. [Paras 4] The reassessment was rightly quashed by the first appellate authority and the Revenue's grounds were dismisse... ... ...

Unexplained money - Addition for alleged accommodation entry-unsecured loan - Documentary evidence of loan and repayment - Addition as unexplained money in respect of an alleged accommodation entry representing an unsecured loan received through banking channels - HELD THAT: - The assessee produced bank statements evidencing receipt of the loan and its subsequent repayment through banking channels, besides confirmation by the lender of having advanced the interest-free unsecured loan. The Tri... ... ...

TP Adjustment - comparable selection - Service-income filter and operating expenses in profit level indicator - Functional comparability of outsourced publishing services Consequential rectification of transfer-pricing comparables - Inclusion of ACE BPO Services as an ITES comparable pursuant to the DRP corrigendum - HELD THAT: - The DRP had accepted inclusion of ACE BPO Services in its corrigendum, and the revenue did not dispute the assessee's request for consequential rectification. Ef... ... ...

Commissioner (Appeals) power to dismiss an income-tax appeal for non-prosecution without determining the grounds on merits - Speaking order in appellate proceedings HELD THAT: - Once an appeal is preferred, the first appellate authority is statutorily required to apply its mind to the issues arising from the impugned assessment and dispose of the appeal on merits by a reasoned order. The authority has no power to summarily dismiss the appeal merely because the assessee did not participate in ... ... ...

India-Germany DTAA - Head Office service charges of a permanent establishment - Fees for technical services-make available requirement for cross-border support services - Book profit-reserve for unexpired risk in reinsurance business India-Germany DTAA - deduction of Head Office IT and management charges - Permanent establishment-distinct and separate enterprise fiction - Deductibility of IT support and management service charges paid by the Indian permanent establishment to its Head Office u... ... ...

Advance-tax interest on savings-bank interest credited quarterly - Mandatory and compensatory interest for advance-tax default - Liability to advance-tax interest u/s 234B and 234C on savings-bank interest credited quarterly despite the claim that such income was incapable of estimation HELD THAT: - Savings-bank interest was credited quarterly and was therefore actual, accrued, received and ascertainable income, of which the appellant had knowledge at the end of each quarter. The interest cou... ... ...

Route mismatch in transportation of goods Route mismatch in transportation of TMT bars - Validity of detention and demand for route mismatch in the transportation of TMT bars. - HELD THAT: - The vehicle had taken a substantially longer route to the delivery point despite the availability of a direct and shorter route. This was held to indicate a mala fide intention to deliver the goods illegally. The impugned order had considered the relevant issues, including the route sketch, and the preced... ... ...

Tenure of eight NCLAT members is extended on their existing terms and conditions. Each extension operates for five years from the date of appointment or until the member reaches sixty-seven years of age, whichever occurs first. The extension applies to both Judicial Members and Technical Members, maintaining their appointments subject to the stated maximum age condition.

Employees' State Insurance contributions become payable from 1 October 2026 for employers and employees of establishments across Niwari and the entire areas of the partially implemented districts of Agar Malwa, Alirajpur, Anuppur, Ashoknagar, Balaghat, Barwani, Betul, Chhatarpur, Damoh, Datia, Harda, Jhabua, Mandla, Narsinghpur, Panna, Rajgarh, Seoni, Sheopur, Shivpuri, Sidhi, Tikamgarh, Umaria, Vidisha and Dindori in Madhya Pradesh. Employees of those establishments become eligible for Employees' State Insurance Corporation benefits under Chapter IV, while contribution obligations apply under section 29.

Liquidation Process Regulations now permit a liquidator to modify an entry in the list of stakeholders when additional information warrants modification. The liquidator must intimate the Adjudicating Authority within thirty days after modifying the entry. The amendment takes effect on its publication in the Official Gazette, replacing the previous provisions governing modification of the stakeholder list.

Anti-dumping duty on decor paper originating in or exported from China PR will remain in force through 26 March 2027. The amendment inserts an overriding duration provision into the existing duty notification, extending its operation beyond paragraph 2 while preserving the possibility of earlier revocation, supersession, or amendment. The duty therefore continues to apply to the specified goods unless changed earlier.