Standard Operating Procedure for dealing with tree offences under the Delhi Preservation of Trees Act Delhi Gazette SG-DL-E-23052026-272832 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 136] DELHI, TUESDAY, MAY 19, 2026/VAISAKHA 29, 1948 [N. C. T. D. No. 51 DEPARTMENT OF FORESTS AND WILDLIFE NOTIFICATION Delhi, the 18th May, 2026 F. No. 1 (2585)/Legal/HQ/22-23/2280.—In exercise of the… Read More »
Merchant Shipping National Shipping Board Rules 2026 under Merchant Shipping Act 2025 The Gazette of India CG-DL-E-23052026-272836 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 344] NEW DELHI, WEDNESDAY, MAY 20, 2026/VAISAKHA 30, 1948 MINISTRY OF PORTS, SHIPPING AND WATERWAYS NOTIFICATION New Delhi, the 20th May, 2026 G.S.R. 379(E).— In exercise of the powers… Read More »
Seeking objection/suggestion on draft for VB G RAM G Objective Parameters for Normative Allocation Rules 2026 The Gazette of India CG-DL-E-22052026-272814 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 355] NEW DELHI, FRIDAY, MAY 22, 2026/JYAISTHA 1, 1948 MINISTRY OF RURAL DEVELOPMENT (Department of Rural Development) NOTIFICATION New Delhi, the 22nd May, 2026… Read More »
Seeking objection/suggestion on draft rule for Transitional Provisions under VB G RAM G Rules 2026 The Gazette of India CG-DL-E-22052026-272815 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 356] NEW DELHI, FRIDAY, MAY 22, 2026/JYAISTHA 1, 1948 MINISTRY OF RURAL DEVELOPMENT (Department of Rural Development) NOTIFICATION New Delhi, the 22nd May, 2026 G.S.R. 397(E).—… Read More »
GST CASE LAW 23.05.2026 Relevant Act / Portal Section Case Law Title / Update Source Citation Brief Summary GSTN Portal Update N/A (Portal Advisory) E-Way Bill Portal Advisory Advisory (Target: 15-06-2026) GSTN proposes a mandatory ‘Ship-To GSTIN’ capture for Bill-To/Ship-To transactions and introduces a voluntary E-Way Bill (EWB) closure facility for suppliers, recipients, and transporters.… Read More »
Writ jurisdiction is denied for factual disputes on stock seizure when alternative appellate remedy exists. Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a confiscation and penalty order passed under Section 130 of the CGST/OGST Act for alleged stock variance, when the dispute turns on factual evaluations and… Read More »
GST amnesty waiver applications cannot be mechanically rejected for delays as the timeline is directory, not mandatory. Issue Whether the tax authority was legally justified in summarily rejecting the petitioner’s interest and penalty waiver application (Form GST SPL-02) under Section 128A solely on the grounds of a filing delay, when the governing notification utilized the… Read More »
GST appeal filed within the extended one-month window must be considered for delay condonation. Issue Whether the Appellate Authority failed to exercise its statutory discretion under Section 107 of the Act by rejecting a GST appeal as time-barred, when the appeal carried a 25-day delay that fell within the condonable additional one-month window and the… Read More »
Writ jurisdiction cannot be invoked to bypass alternative statutory remedies when a valid show cause notice exists. Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge an assessment order on the grounds of improper notice, when the record shows the taxpayer treated the summary of notice as a valid… Read More »
Adverse GST orders passed without an oral hearing are procedurally vitiated and must be remanded. Issue Whether an assessment order passed under Section 73 of the CGST/UPGST Act, 2017 can be legally sustained if the underlying Show Cause Notice recorded “NA” for the personal hearing details, thereby denying the taxpayer an opportunity for an oral… Read More »