Notifying Merchant Shipping Carriage of Cargoes and Oil Fuels rules 2026 under Merchant Shipping act 2025

By | September 10, 2026
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Notifying Merchant Shipping Carriage of Cargoes and Oil Fuels rules 2026 under Merchant Shipping act 2025   The Gazette of India CG-DL-E-09092026-276090 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. ] NEW DELHI, WEDNESDAY, SEPTEMBER 2, 2026/BHADRA MINISTRY OF PORTS, SHIPPING, AND WATERWAYS NOTIFICATION New Delhi, the 2nd September, 2026 G.S.R. 774(E).— ln exercise of the powers conferred by sub-section (1), clauses (a), (b)… Read More »

GST CASE LAWS 09.09.2026

By | September 10, 2026
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GST CASE LAWS 09.09.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 25 Neha v. Union of India Where writ petitions sought directions to authorities to curb rampant fake GST registrations using PAN and [Aadhaar Redacted], and respondents had failed for nearly nine years to effectively address issue, with even deputed police officials… Read More »

GST Amnesty Application Time Limit Mandatory, Ex Parte Order Remanded for Fresh Reconsideration

By | September 10, 2026
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GST Amnesty Application Time Limit Mandatory, Ex Parte Order Remanded for Fresh Reconsideration Issue Whether the time limit prescribed under Rule 164 for filing an application seeking waiver of interest and penalty under Section 128A is mandatory or directory, and whether an ex parte tax demand order can be set aside to grant an assessee… Read More »

Show Cause Notice Reissuance Continuation of Quashed Notice Set Aside Following Precedent

By | September 10, 2026
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Show Cause Notice Reissuance Continuation of Quashed Notice Set Aside Following Precedent Issue Whether a Show Cause Notice issued under Section 74/104 to continue a previously quashed notice is valid when the underlying legal controversy stands already settled by a coordinate Division Bench decision. Facts The petitioner-assessee sought the quashing of a Show Cause Notice… Read More »

Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service

By | September 10, 2026
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Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Issue Whether an assessment order passed under Section 74 and a consequential recovery notice can be quashed for denial of natural… Read More »

Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio

By | September 10, 2026
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Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »

Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii)

By | September 10, 2026
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Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii) Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii) Issue Whether an assessee supplying packaged tea at 5% is entitled to an Input Tax Credit (ITC) refund under the inverted duty structure on account of higher tax rates (12%/18%) paid… Read More »

Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof

By | September 10, 2026
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Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof Issue Whether an exporter is entitled to a refund of unutilized State GST (SGST) transitional credit without producing Form GST TRAN-1 or documentary proof verifying its entry into the Electronic Credit Ledger, and whether a writ petition filed beyond the statutory… Read More »

GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions

By | September 10, 2026
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GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions GST Registration Cancelled Order Set Aside and Restored Subject to Statutory Compliance Conditions Issue Whether a cancelled GST registration can be set aside and restored upon the assessee fulfilling statutory conditions and compliance requirements. Facts The petitioner was a registered person under… Read More »

Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio

By | September 10, 2026
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Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Show Cause Notice and Orders Issued Against Non-Existent Amalgamated Entity Are Void Ab Initio Issue Whether a Show Cause Notice (SCN) and consequential assessment orders issued under Section 74 of the CGST Act in the name of a non-existent amalgamating entity… Read More »