Publication of the notification for substituting the member under Section 3(3)(c)(ii) of NCAHP Act, 2021

By | September 8, 2026
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Publication of the notification for substituting the member under Section 3(3)(c)(ii) of NCAHP Act, 2021 The Gazette of India CG-DL-E-07092026-276033 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4700] NEW DELHI, THURSDAY, SEPTEMBER 3, 2026/BHADRA 12, 1948 INISTRY OF HEALTH AND FAMILY WELFARE NOTIFICATION New Delhi, the 31st August, 2026 S.O. 4887(E).—In exercise of… Read More »

Holiday on 11.03.2026 on account of BRICS Summit

By | September 8, 2026
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Holiday on 11.03.2026 on account of BRICS Summit Holiday on 11.03.2026 on account of BRICS Summit Delhi Gazette SG-DL-E-07092026-276030 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 261] DELHI, THURSDAY, SEPTEMBER 3, 2026/BHADRA 12, 1948 [N. C. T. D. No. 200 GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI GENERAL ADMINISTRATION DEPARTMENT (Co-Ordination Branch) NOTIFICATION Delhi, the 3rd… Read More »

GST CASE LAWS 07.09.2026

By | September 8, 2026
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INCOME TAX CASE LAWS 07.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 16 CGST Act, 2017 M. Natarajan v. Proper Officer/Commercial Tax Officer Denial of input tax credit solely due to filing returns beyond the original statutory time limit under section 16(4) is not sustainable following the retrospective timeline relaxation introduced by… Read More »

Supreme Court Upholds Dismissal of Writ Petition Where Efficacious Appellate Remedy Under Section 107 Exists

By | September 8, 2026
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Supreme Court Upholds Dismissal of Writ Petition Where Efficacious Appellate Remedy Under Section 107 Exists Issue Whether a writ petition under Article 226 challenging a penalty order passed under Section 122(1)(ii) for alleged fake billing and pass-through of inadmissible Input Tax Credit (ITC) is maintainable when an effective statutory appellate remedy under Section 107 is… Read More »

Writ petition is not maintainable when an efficacious appellate remedy exists and natural justice claims lack specific prejudice.

By | September 8, 2026
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Writ petition is not maintainable when an efficacious appellate remedy exists and natural justice claims lack specific prejudice. Issue Whether a writ petition under Article 226 challenging a GST Order-in-Original (DRC-07) on grounds of non-supply of relied-upon documents is maintainable when a statutory appellate remedy under Section 107 exists and no specific prejudice is established.… Read More »

Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST

By | September 8, 2026
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Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Issue Whether the High Court was justified in refusing to interfere under Article 226 against a GST penalty order… Read More »

GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable

By | September 8, 2026
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GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable Issue Whether an adjudication order under Section 75 of the GST Act involving an adverse tax determination can be sustained when the Revenue fails to provide a mandatory personal hearing to the assessee under Section 75(4). Facts Nature of Petition: The… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2018-19 to 2022-23) and the consequential… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple assessment years (2019-20 and 2020-21), along with its consequential summary orders and adjudication proceedings, is legally valid. Facts Composite SCN Issued: The Revenue issued… Read More »

INCOME TAX CASE LAWS 07.09.2026

By | September 8, 2026
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INCOME TAX CASE LAWS 07.09.2026 INCOME TAX CASE LAWS 07.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 36(1)(iii) Income-tax Act, 1961 GTV Sez Phase 1 (P.) Ltd. v. Assessment unit Face Less Income-tax Department Grant of an occupancy certificate is not determinative for allowability; interest on borrowed funds utilized for constructing commercial… Read More »