Proviso to Section 107(6) Inapplicable When Assessment Order Confirms Tax, Interest, and Penalty Demands Issue Whether the proviso to Section 107(6), requiring a mandatory 10 percent pre-deposit of penalty, applies to an appeal where the detailed assessment order confirmed tax, interest, and penalty, even if Form DRC-07 was issued solely for the unpaid penalty portion.… Read More »
Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court Taxpayer Allowed Deduction as Expenditure Incurred Wholly for Business Purpose directly Affirmed by Court Issue Whether the expenses claimed by the assessee were incurred wholly and exclusively for the purpose of business, making them eligible for deduction under Section 37(1) of… Read More »
Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination Issue Whether a writ petition under Article 226 is maintainable to bypass the alternative statutory remedy under Section 112 of the CGST Act, and whether an appellate tribunal can be directed… Read More »
Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Unlawful Arrest and Remand Set Aside Due to Non-Compliance with Mandatory BNSS Safeguards and Authorization Rules Rules Issue Whether an arrest and subsequent remand for alleged cess evasion under the Health Security National Security Cess Act, 2025 are legally sustainable… Read More »
Statutory Waiver of Penalty Is Inadmissible If Tax and Interest Are Paid Beyond the Thirty-Day SCN Window Issue Whether a 10% penalty levied under Section 73 of the CGST/TNGST Act for delayed remittance of tax can be waived when the payment of tax and interest was delayed beyond thirty days from the issuance of the… Read More »
Show Cause Notice Reissuance Continuation of Quashed Notice Set Aside Following Precedent Issue Whether a Show Cause Notice issued under Section 74/104 to continue a previously quashed notice is valid when the underlying legal controversy stands already settled by a coordinate Division Bench decision. Facts The petitioner-assessee sought the quashing of a Show Cause Notice… Read More »
NOTIFICATION NO. 48/2026-CENTRAL EXCISE NOTIFICATION NO. 48/2026-CENTRAL EXCISE NOTIFICATION New Delhi, 1st September, 2026 No.48/2026-Central Excise G.S.R.770(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 112of Finance Act, 2018 (13 of 2018), the Central Government, being satisfied that it is necessary in the… Read More »
NOTIFICATION NO. 47/2026-CENTRAL EXCISE NOTIFICATION NO. 47/2026-CENTRAL EXCISE NOTIFICATION New Delhi, 1st September, 2026 No.47/2026-Central Excise G.S.R.769(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in… Read More »
Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication Issue Whether a search conducted under Section 67 without a Document Identification Number (DIN) on the search warrant is legally valid, and whether an amount collected during such search can be treated as a voluntary payment when 100% penalty was… Read More »
Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Issue Whether a writ petition challenging an appellate order under GST can be entertained by the High Court when the Goods and Services Tax Appellate Tribunal (GSTAT)… Read More »