DevFest is back DevFest is back DevFest 2026 is here, and from October 1 – December 31, 2026, you can join the nearly 1 million developers expected to participate to build, secure, and scale in the agentic era. Here’s how to join. DevFest season is officially back. From October 1 through December 31, 2026, nearly… Read More »
Meet Google Fitbit Edge | Coaching, right when you need it Meet Google Fitbit Edge | Coaching, right when you need it Meet Fitbit Edge, your daily health and fitness companion featuring personal coaching built with Gemini. Get advanced health insights, metrics, and stats at a glance to help drive you forward – day in… Read More »
New logic and search steps in Workspace Studio help expand automation capabilities New logic and search steps in Workspace Studio help expand automation capabilities We are introducing several new feature enhancements to Google Workspace Studio as part of the October 2026 feature release. These additions expand automation capabilities across Gmail, Google Meet, Google Drive, and… Read More »
GST CASE LAWS 13.10.2026 Here is the structured summary of the case laws, advance rulings, and statutory provisions extracted from the provided text, formatted in a table for clear reference: Section Case Law Title Brief Summary Citation Relevant Act Section 5 Moral Pharmaceuticals (P.) Ltd. v. Union of India Notification and circulars assigning proper… Read More »
Approved NCLT Resolution Plan Irrevocably Extinguishes All Pre-Approval GST Claims and Extinguishes Department Jurisdiction Issue Extinguishment of Statutory Dues Under IBC: Whether CGST authorities retain jurisdiction to issue Show Cause Notices (SCNs), pass adjudication orders, or demand Section 50 interest for tax periods (FY 2021-22) preceding the NCLT approval of a Resolution Plan under the… Read More »
Unutilized Input Tax Credit Refund Under Inverted Duty Structure Cannot Be Restricted By CBIC Circular 135/05/2020 Issue Whether a claim for refund of unutilized Input Tax Credit (ITC) under Section 54(3) under an inverted tax structure can be restricted by CBIC Circular No. 135/05/2020 when accumulation arises because certain inputs attract a higher tax rate… Read More »
Demand Remanded as GSTR Mismatch Does Not Automatically Prove Short Payment Without Detailed Reconciliation Issue Validity of Ex-Parte Demand on GSTR Mismatch: Whether a numerical discrepancy between GSTR-1 and GSTR-3B automatically proves short payment of tax to justify an ex-parte composite demand under Section 73 without detailed verification and reconciliation. Shifting of Grounds in Appeal:… Read More »
Failure to Pay Supplier Within 180 Days Triggers Interest, But Financial Credit Note Waiving Payment Preserves ITC Eligibility Issue Failure to Pay Within 180 Days: Whether an assessee who fails to pay the supplier the value of supply plus tax within 180 days is liable to add proportionate Input Tax Credit (ITC) to output tax… Read More »
Annuity Payments for Highway Construction Classify as Works Contract and Are Ineligible for GST Exemption Issue Taxability of Deferred Annuities for Road Construction: Whether deferred annuity consideration received by a concessionaire from NHAI for highway design, construction, operation, and maintenance qualifies for GST exemption under Entry 23A of Notification No. 12/2017 (Heading 9967) or constitutes… Read More »
Pipeline Construction and Repair for IIT Kharagpur Classifies Under SAC 99542 and Ineligible for GST Exemption Issue Classification of Works Contract: Whether construction of a new main water pipeline and revamping of a water distribution network for IIT Kharagpur classify under Building Completion Services (SAC 995479) or General Construction Services of Civil Engineering Works (SAC… Read More »