Public sector and regional rural banks face a three-day nationwide strike from September 28 to 30, 2026

By | September 25, 2026

Public sector and regional rural banks face a three-day nationwide strike from September 28 to 30, 2026 Public sector and regional rural banks face a three-day nationwide strike from September 28 to 30, 2026 A three-day nationwide bank strike has been called by the United Forum of Bank Unions (UFBU) from September 28 to September… Read More »

GST CASE LAWS 24.09.2026

By | September 25, 2026

GST CASE LAWS 24.09.2026 GST Case Law Analysis & Rulings Section Case Law Title Brief Summary Citation Relevant Act Section 2 HP India Sales (P.) Ltd., In re Supply of ElectroInk along with consumables and operator parts for printing solutions constitutes a mixed supply under Section 2(74) and attracts the highest rate of tax applicable… Read More »

Polymer Compostable Bags Classified Under HSN 3923 2990 and Excluded From Chapter 48 Paper Entries

By | September 25, 2026

Polymer Compostable Bags Classified Under HSN 3923 2990 and Excluded From Chapter 48 Paper Entries Polymer Compostable Bags Classified Under HSN 3923 2990 and Excluded From Chapter 48 Paper Entries Issue Whether compostable bags and packing materials manufactured using compostable polymers (PLA and PBAT) are classifiable as plastics under Chapter 39 (HSN 3923 2990) or… Read More »

High Court Directs Immediate Unblocking of Input Tax Credit Blocked Without Prior Notice or Hearing

By | September 25, 2026

High Court Directs Immediate Unblocking of Input Tax Credit Blocked Without Prior Notice or Hearing High Court Directs Immediate Unblocking of Input Tax Credit Blocked Without Prior Notice or Hearing Issue Whether the blocking of Input Tax Credit (ITC) under Rule 86A on the GST portal without issuing prior notice or providing a pre-decisional hearing… Read More »

Imposition of 200 percent penalty for mere e-way bill expiry violates natural justice and warrants refund

By | September 25, 2026

Imposition of 200 percent penalty for mere e-way bill expiry violates natural justice and warrants refund Imposition of 200 percent penalty for mere e-way bill expiry violates natural justice and warrants refund Issue Whether imposing a penalty at 200 percent of tax under Section 129 for goods intercepted with an expired e-way bill—where the sole… Read More »

No fresh pre-deposit required for Tribunal appeal if first appeal deposit covers surviving demand.

By | September 25, 2026

No fresh pre-deposit required for Tribunal appeal if first appeal deposit covers surviving demand. Issue Whether an assessee is required to make a fresh pre-deposit under Section 112 for filing an appeal before the GST Appellate Tribunal when the pre-deposit already paid during the first appeal under Section 107 exceeds the statutory percentage required for… Read More »

Supreme Court Upholds Dismissal Of Writ Due To Alternate Remedy But Extends Appeal Limitation

By | September 25, 2026

Supreme Court Upholds Dismissal Of Writ Due To Alternate Remedy But Extends Appeal Limitation Supreme Court Upholds Dismissal Of Writ Due To Alternate Remedy But Extends Appeal Limitation Issue Whether a writ petition under Article 226 challenging a GST adjudication order—which involved corrections via a corrigendum to a Show Cause Notice—is maintainable when statutory alternative… Read More »

Proviso to Section 107(6) Inapplicable When Assessment Order Confirms Tax, Interest, and Penalty Demands

By | September 25, 2026

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 »