Video ITR filing Kab Se Start Hoga Your Queries Solved ITR filing online 2026-27 last date . ITR filing online 2026-27 after due date . ITR processing time for AY 2026-27 . How to file updated return for AY 2026-27 ITR 4 . Income tax return filing 2026-27 new update . ITR kaise… Read More »
Modification of the pecuniary limit of Additional and Joint Director of Enforcement under Notification No. S.O. 2565(E) dated 30.09.2014 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 18th March, 2026 S.O. 1397(E).—In exercise of the powers conferred by section 50 read with sub-sections (1) and (3) of section 4 of the Foreign Exchange… Read More »
IMPORTANT GST CASE LAWS 19.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 9 Halliburton Offshore Services Inc. v. Union of India Mud engineering services bundled with chemicals for oil drilling constitute a composite supply. Integration for a safe drilling outcome is the “natural bundle,” regardless of separate… Read More »
GST Penalty on Expired E-Way Bills: The “Zero-Rated” Exemption from Harsh Penalties In a major relief for exporters (March 2026), the Gujarat High Court quashed a penalty imposed for an expired E-Way Bill during the transit of export goods. The Court established that when no tax is ultimately payable (as in Zero-Rated exports), a procedural… Read More »
Appellate Orders: The Duty to Address Specific Contentions and Lab Reports In this ruling (June 2025), the High Court set aside an appellate order involving the detention of a petrochemical consignment. The court established that a GST Appellate Authority cannot simply “rubber-stamp” a lower officer’s findings; it must pass a speaking order that specifically addresses… Read More »
Provisional Attachment of Bank Accounts: The Mandatory “Reasoned Order” Requirement In this significant ruling (March 2026), the Bombay High Court quashed the provisional attachment of a real estate developer’s bank accounts. The court emphasized that Section 83 is a “draconian” power and cannot be exercised without a speaking order that specifically addresses the taxpayer’s objections.… Read More »
GST Adjudication: High Court Upholds Consolidated Notices and Limits on Personal Hearing In a major ruling for March 2026, the Telangana High Court dismissed a batch of writ petitions challenging a composite Order-in-Original (OIO) covering the period 2018-19 to 2023-24. The court ruled in favour of the Revenue, clarifying that procedural technicalities cannot be used… Read More »
Anticipatory Bail in ITC Fraud Cases: Balancing Investigation with Personal Liberty In this significant ruling from March 2026, the High Court granted anticipatory bail to an applicant accused of Input Tax Credit (ITC) fraud under the GST Act. The judgment highlights that in economic offences primarily based on documents, custodial interrogation is not an absolute… Read More »
Restoration of GST Registration: High Court Overrules Delay in Revocation Appeals In a significant ruling for businesses facing administrative hurdles, the High Court (March 2026) exercised its extraordinary writ jurisdiction to condone a delay in filing an appeal for the revocation of a cancelled GST registration. The court emphasized that restoring a registration benefits the… Read More »
Mud Engineering Services and Chemical Supply: High Court Defines “Natural Bundling” in Oilfields In this significant ruling (March 2026), the Andhra Pradesh High Court set aside the orders of the AAR and AAAR, holding that Mud Engineering Services and the Supply of Chemicals for drilling constitute a Composite Supply. The court clarified that “natural bundling”… Read More »