Notification regarding Implementation of Aadhaar Based Direct Benefit Transfer for the scheme namely International Cooperation

By | September 12, 2026

Notification regarding Implementation of Aadhaar Based Direct Benefit Transfer for the scheme namely International Cooperation   The Gazette of India CG-DL-E-10092026-276107 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4715] NEW DELHI, THURSDAY, SEPTEMBER 3, 2026/BHADRA 12, 1948 MINISTRY OF YOUTH AFFAIRS AND SPORTS (Department of Youth Affairs) NOTIFICATION New Delhi, the 2nd September,… Read More »

GST CASE LAWS 11.09.2026

By | September 12, 2026

GST CASE LAWS 11.09.2026   Section Relevant Act Case Law Title Citation Brief Summary Section 5 Limitation Act, 1963 Ajaybhai Natwarbhai ODD v. Additional Commissioner (Anti-Evasion) Click Here Supreme Court dismissed the SLP as withdrawn while granting liberty to the assessee to raise all grounds in statutory appeal before GSTAT. Section 7A Tamil Nadu General… Read More »

Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities

By | September 12, 2026

Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Delay in Filing Appeal Against Cancellation of GST Registration Condoned to Restore Business Activities Issue Whether an Appellate Authority should condone the delay in filing a statutory appeal under Section 107 of the CGST/RGST Act when the cancellation of GST registration… Read More »

Writ Petition Not Maintainable Against Detailed Order-in-Original When Efficacious Alternative Remedy Exists Under Section 107

By | September 12, 2026

Writ Petition Not Maintainable Against Detailed Order-in-Original When Efficacious Alternative Remedy Exists Under Section 107 Issue Whether a writ petition challenging a Show Cause Notice and Order-in-Original should be entertained when complex factual disputes exist and an efficacious statutory appellate remedy under Section 107 of the CGST/DGST Act is available. Whether questions regarding the applicability… Read More »

GST Appellate Authority Cannot Dismiss Appeal for Non-Prosecution and Must Decide Merits via Speaking Order

By | September 12, 2026

GST Appellate Authority Cannot Dismiss Appeal for Non-Prosecution and Must Decide Merits via Speaking Order Issue Whether the Appellate Authority under Section 107 of the CGST/MGST Act has the statutory power to dismiss an appeal for non-prosecution/non-attendance without deciding the matter on merits. Whether a non-speaking appellate order dismissing an appeal due to the assessee’s… Read More »

Deemed Stay Under Section 107 Prevents Revenue Appropriation From Blocked Electronic Credit Ledger Pending Statutory Appeal

By | September 12, 2026

Deemed Stay Under Section 107 Prevents Revenue Appropriation From Blocked Electronic Credit Ledger Pending Statutory Appeal Issue Whether filing a statutory appeal under Section 107 of the CGST/TNGST Act along with the mandatory 10% pre-deposit from the Electronic Cash Ledger creates a deemed stay that prohibits the Revenue from recovering or appropriating remaining demands from… Read More »

Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded

By | September 12, 2026

Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Ex Parte GST Appellate Orders Passed During Liquidation Without Hearing Appointed Liquidator Are Void and Remanded Issue Whether ex parte appellate orders passed under Section 107 of the CGST/UPGST Act against a company in liquidation, without issuing notice or… Read More »

GST Adjudication Order Confirming Demand Beyond Show Cause Notice Amount Is Void And Remanded

By | September 12, 2026

GST Adjudication Order Confirming Demand Beyond Show Cause Notice Amount Is Void And Remanded GST Adjudication Order Confirming Demand Beyond Show Cause Notice Amount Is Void And Remanded Issue Whether an adjudication order confirming a tax demand significantly exceeding the amount proposed in the Show Cause Notice (SCN) without issuing a notice of enhancement is… Read More »