Google Meet now uses post-quantum cryptography Google Meet now uses post-quantum cryptography Calls in Google Meet will use post-quantum cryptography (PQC) for extra protection, starting now with laptop web clients and meeting room hardware, with mobile support coming soon. There are no visible changes, and you can continue using Meet normally. The updated encryption protects… Read More »
GST CASE LAWS 14.10.2026 Here is the structured summary of the GST case law decisions organized in a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Vedant Construction, In re Click here Construction of MHADA flats involving non-monetary consideration (additional FSI)… Read More »
Mechanical Rejection of Appeals via Form GST APL-02 Acknowledgments Without Speaking Orders Is Legally Invalid Issue Whether GST appeals filed under Section 107 alongside delay condonation applications can be rejected mechanically through automated Form GST APL-02 acknowledgments by system/office personnel without being placed before the quasi-judicial Appellate Authority for a reasoned, speaking order. Facts Filing… Read More »
Writ Petition Is Maintainable Neither Against Adjudication Order Amenable to Statutory Appeal Nor as Parallel Remedy Issue Whether a writ petition under Article 226 of the Constitution can be entertained against GST adjudication orders involving evidentiary disputes (electronic data and handwritten notes) when an efficacious statutory appellate remedy under Section 107 is available. Whether a… Read More »
Quashing Demand Based on Defective Mismatch SCN and Remanding Case Due to Natural Justice Violations Issue Whether an adjudication order and appellate order confirming ITC disallowance can be sustained when the Show Cause Notice (SCN) lacked full particulars, mismatch charts were not provided to the assessee, and adequate personal hearing was denied. Facts Disallowance of… Read More »
Interest Under Section 50 Accrues From Original Pre-GST Clearance Date for Price Escalations, But Penalty Is Inapplicable for Bona Fide Transitional Compliance Issue Whether Section 50 interest on differential GST arising from post-implementation price escalation debit notes accrues from the date of original pre-GST goods clearance or from the month of debit note issuance. Whether… Read More »
Interest Under Section 50 Is Mandatory on Delayed Tax and Must Account for Prior Interest Discharged Issue Whether interest under Section 50 applies to differential GST paid belatedly via Form DRC-03 due to a tax rate hike, even when delayed payment by the customer caused the tax deferral. Whether the Revenue must grant credit for… Read More »
Retrospective Section 16(5) Amendment Validates Belated Input Tax Credit Filed Before November 30, 2021 Issue Whether the petitioner is entitled to Input Tax Credit (ITC) for the period July 2017 to March 2018 under the retrospectively inserted Section 16(5) of the CGST/KGST Act when monthly returns were filed belatedly between April 2019 and August 2019.… Read More »
ITC Is Allowable Under Section 16(5) When Returns Are Furnished Before the Stipulated Extended Cut-Off Date Issue Whether the petitioner is entitled to Input Tax Credit (ITC) for the period 01.04.2018 to 31.03.2019 under Section 16(5) of the CGST/KSGST Act when monthly returns were filed after the original Section 16(4) deadline but before November 30,… Read More »
GST on Pre-GST Works Contracts Is Reimburseable Based on GST-VAT Differential for Post-December 2017 Supplies Issue Whether a contractor executing a pre-GST works contract is entitled to reimbursement of GST incurred post-July 1, 2017, and how such reimbursement should be calculated considering the tax transition from VAT to GST. Facts Pre-GST Contract: The contractor was… Read More »