Notification under clause(ii) of sub section 1 of section 66 of PMLA, 2002 The Gazette of India CG-DL-E-05062026-273184 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 396] NEW DELHI, FRIDAY, JUNE 5, 2026/JYAISTHA 15, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 5th June, 2026 G.S.R. 443(E).— In exercise of the… Read More »
Mental Healthcare (Central Mental Health Authority and Mental Health Review Boards) Amendment Rules, 2026 The Gazette of India CG-DL-E-05062026-273178 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 385] NEW DELHI, MONDAY, JUNE 1, 2026/JYAISHTHA 11, 1948 MINISTRY OF HEALTH AND FAMILY WELFARE NOTIFICATION New Delhi, the 1stJune, 2026 G.S.R. 427(E).—In exercise of the powers… Read More »
The Lakshadweep Excise Regulation 2026 No 7 of 2026 The Gazette of India CG-DL-E-05062026-273174 EXTRAORDINARY PART II — Section 1 PUBLISHED BY AUTHORITY No. 22] NEW DELHI, FRIDAY, JUNE 5, 2026/JYAISHTHA 15, 1948 (Saka) Separate paging is given to this Part in order that it may be fi led as a separate compilation. MINISTRY OF… Read More »
Companies (Registered Valuers and Valuation Rules) 2017 The Gazette of India CG-DL-E-05062026-273166 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 390] NEW DELHI, WEDNESDAY, JUNE 3, 2026/JYAISHTHA 13, 1948 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 1st June, 2026 G.S.R. 432(E).— In exercise of the powers conferred by section 247 read with sections… Read More »
The Income Tax Amendment Ordinance 2026 The Income Tax Amendment Ordinance 2026 The Gazette of India CG-DL-E-05062026-273164 EXTRAORDINARY PART II — Section 1 PUBLISHED BY AUTHORITY No. 21] NEW DELHI, FRIDAY, JUNE 5, 2026/JYAISHTHA 15, 1948 (Saka) MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi the 5th June, 2026/Jyaishtha 15, 1948 (Saka) THE INCOME-TAX… Read More »
GST CASE LAW DIGEST 05.06.2026 GST Case Law Analysis Summary Relevant Act Section / Rule / Subject Case Law Title Citation Brief Summary CGST / SGST Act Sec. 98 (Advance Ruling Withdrawal) International Homoeo Research Pvt. Ltd., In re Click Here The AAR allowed the applicant to withdraw its advance ruling application regarding HSN classification… Read More »
GST Assessment and Rectification Orders Quashed Since Immovable Property Sale Falls Completely Outside GST Purview GST Assessment Issue Whether the GST Department can levy tax under Section 73 on financial receipts reflected in Form 26AS by treating them as taxable supplies, where the taxpayer asserts that the transactions represent the sale of land, which is… Read More »
High Court Orders De Novo Adjudication via 10% Pre-Deposit to Rectify Natural Justice Violations and Verification Gaps High Court Orders De Novo Adjudication via 10% Pre-Deposit to Rectify Natural Justice Violations and Verification Gaps Issue Whether final assessment orders passed under Section 74A can be sustained when they cross the demand caps proposed in the… Read More »
GST Registration Restored Subject to Filing of Pending Returns and Payment of Tax Dues with Fees Within Sixty Days Issue Whether a taxpayer whose GST registration was cancelled for continuous non-filing of returns for six months, and whose subsequent statutory appeal was dismissed, can be granted a legal remedy to seek restoration of registration by… Read More »
Consolidated Show Cause Notices and Orders Across Multiple Financial Years Under Section 73 Are Legally Impermissible Issue Whether the GST Department is legally permitted to issue a single, consolidated Show Cause Notice (SCN) and pass a composite Order-in-Original (OIO) under Section 73 covering multiple distinct financial years, or whether separate proceedings must be initiated for… Read More »