Karnataka HC Quashes ECL Blocking Without Hearing & Reasons S. A. Enterprises v. The Assistant Commissioner of Central Tax Karnataka High Court October 17, 2025 27868 of 2025 Core Issue The central issue was whether GST authorities can block a taxpayer’s Electronic Credit Ledger (ECL) under Rule 86A of the CGST Rules via a simple… Read More »
Tripura HC: Bona Fide Purchaser Not Liable for Supplier’s Default to Deposit GST M/S. Sahil Enterprises v. Union of India and others High Court of Tripura January 06, 2026 Core Issue: Can a genuine (bona fide) purchaser be denied Input Tax Credit (ITC) under Section 16(2)(c) of the CGST Act simply because the supplier failed… Read More »
Notification under section 10(46A) of the Income Tax Act, 1961 in the case of Kota Development Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th January, 2026 S.O. 101(E).—In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act,… Read More »
Notification under section 10(46A) of the Income Tax Act, 1961 in the case of Kota Development Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th January, 2026 S.O. 100(E).—In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act,… Read More »
Notification u/s 10(23EE) of the Income Tax Act, 1961 in the case of Core Settlement Guarantee Fund MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 8th January, 2026 S.O. 115(E).— In exercise of the powers conferred by clause (23EE) of section 10 of the Income-tax Act, 1961 (43… Read More »
Notification on Special Deposit Schemes MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 9th January, 2026 F. No. 5(3)-B(PD)/2023.—It is hereby notified that the deposits made under the Special Deposit Scheme for Non-Government Provident, Superannuation and Gratuity Funds, announced in the Ministry of Finance (Department of Economic Affairs) Notification No.F.16(1)-PD/75 dated 30th… Read More »