Dreambeans: Daily stories, brewed just for you, now available to all accounts in the U.S. Dreambeans: Daily stories, brewed just for you, now available to all accounts in the U.S. In June, Google Labs introduced Dreambeans, an experiment that creates personalized daily collections of stories. Now, Dreambeans is available to all accounts 1 in the… Read More »
Carrier Link for Google Voice available in 14 additional countries Carrier Link for Google Voice available in 14 additional countries In June, we launched Carrier Link in 20 countries where Google Voice service was not otherwise available. Today, we are making Carrier Link available in an additional 14 countries (the US, Canada, and much of… Read More »
GST CASE LAWS 12.10.2026 Here is the detailed summary of all the GST case laws provided, organized into a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 A.G. Enterprises v. Union of India Click Here Concurrent State and Central GST proceedings… Read More »
Penalty under Section 129 is unsustainable for expired e-way bill without proven intent to evade tax. Issue Whether the mere expiry of an e-way bill during transit, in the absence of independent evidence or intention to evade tax (mens rea), is sufficient to sustain a penalty under Section 129. Facts Nature of Business: The appellant… Read More »
Section 129 penalty quashed for return transit paperwork omission without revenue loss, replaced with Section 125 nominal penalty. Issue Whether the invocation of Section 129 penalty is justified for return transit of goods to a bonded warehouse without a fresh e-way bill or delivery challan, where full duties/taxes were paid and entry was refused at… Read More »
Departmental GSTAT appeal involving tax below statutory threshold of ₹20 lakhs is non-maintainable and dismissed Issue Whether a departmental appeal filed by the Revenue before the GST Appellate Tribunal (GSTAT) under Section 112 is maintainable when the disputed tax amount is below the ₹20,00,000 monetary limit prescribed under Section 120 and no statutory exceptions are… Read More »
Department allowed to withdraw GSTAT appeal under Rule 113A as tax demand was below CBIC threshold Issue Whether the Revenue Department can be permitted to withdraw its appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) when the monetary value of the dispute falls below the threshold limit prescribed by CBIC Circular No. 207/1/2024-GST.… Read More »
Composite show cause notice and consequential adjudication order covering multiple financial years are legally unsustainable Issue Whether a composite Show Cause Notice (SCN) and the consequential Order-in-Original (OIO) covering multiple financial years (2022-23 to 2024-25) are legally sustainable under the GST law. Facts Assessment Periods: The case pertains to multiple financial years spanning from FY… Read More »
A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable Issue Whether a Show Cause Notice (SCN) issued under Section 74 proposing denial of Input Tax Credit (ITC) using a generic, alternative assertion of “fraud or willful misstatement or suppression” without specifying which ground applies or correlating it… Read More »
Exclusive uploading of SCN on portal tab without intimation violates natural justice, invalidating ex-parte order Issue Whether uploading a Show Cause Notice (SCN) under the “Additional Notices and Orders” tab on the GST portal without separate intimation violates natural justice principles under Section 75 read with Section 169. Whether an ex-parte adjudication order passed without… Read More »