AI Tools That Feel Like Superpowers. 1. UIzard.io – App designer 2. Rose.ai – Data engine 3. Cleanup.app – Image cleaner 4. Brandmark.io – Logo maker 5. Notion.ai – Smart notes 6. Luma.ai – 3D capture 7. Snackprompt.com – Prompt ideas 8. Reface.ai – Face swap 9. Otter.ai – Voice notes 10. Krea.ai – Creative… Read More »
Free Resources to Learn AI in 2025 1. YouTube Channels * Codebasics – ML, Python, real-world projects * Sentdex – AI, deep learning, NLP * Two Minute Papers – Latest AI research explained simply 2. Websites * Google AI – Research, tools, guides * Fast.ai – Practical deep learning course * OpenAI Learn – Tutorials,… Read More »
IMPORTANT GST CASE LAWS 04.12.2025 Section / Rule Case Law Title / Ruling Brief Summary Citation Relevant Act Section 7 Laila Nutra (P.) Ltd., In re R&D activity undertaken for the Ministry of AYUSH, where the grant-in-aid provided by CCRAS constituted ‘consideration’, falls within the scope of ‘supply’ in terms of Section 7(1)(a) of the… Read More »
TR-6 challan invalid for import ITC; limitation period applies to re-assessed Bill of Entry Issue Valid Document: Whether a TR-6 challan (used to pay differential IGST post-reassessment) qualifies as a valid document for availing Input Tax Credit (ITC) under Rule 36(1)(d), or if a Bill of Entry is mandatory. Limitation: Whether the time limit for… Read More »
High Court condones appeal delay due to natural justice violation despite statutory bar Issue Whether the High Court can exercise writ jurisdiction to condone a delay in filing a statutory appeal beyond the condonable period when the Appellate Authority dismissed the appeal without a fair hearing (short notice), despite the Appellate Authority lacking the… Read More »
Blocking of electronic credit ledger under Rule 86A cannot exceed available balance at order time Issue Whether the Commissioner or an authorized officer has the power under Rule 86A of the CGST/SGST Rules to block the Electronic Credit Ledger (ECL) by an amount exceeding the actual Input Tax Credit (ITC) available in the ledger… Read More »
GST SCN based on Income Tax evidence valid; AI hallucinated citations require caution Issue Cross-Departmental Evidence: Whether a GST Show Cause Notice (SCN) is valid if it relies primarily on evidence (digital data, statements) seized by the Income Tax Department during a search. AI Citations: Whether an SCN is vitiated if it cites non-existent… Read More »
Solid waste management services provided to Clean Kerala Company Ltd. are exempt from GST Issue Whether the solid waste management services (collection, segregation, disposal) provided by a private company to Clean Kerala Company Limited (CKCL) are exempt from GST under Entry 3B of Notification No. 12/2017-Central Tax (Rate), considering CKCL’s status as a government-owned entity… Read More »
IMPORTANT INCOME TAX CASE LAWS 04.12.2025 Section Case Law Title / Notification Brief Summary Citation Relevant Act Section 80G) Income Tax NOTIFICATION NO. 166 / 2025, DATED 02-12-2025 CBDT notified ‘Shree Balakrishna Lalji & other deities temple’, Bhuleshwar, Mumbai, as a place of historic importance and public worship of renown for the purpose of Section… Read More »
Frozen shrimps in retail packs liable to 5% GST as pre-packaged goods even for export Issue Whether the export of processed frozen shrimps (HSN 0306), packaged in individual units (printed or plain) and placed inside master cartons, constitutes a “pre-packaged and labelled” supply attracting GST, or remains exempt. Facts Nature of Business: The applicant is… Read More »