Monthly Archives: May 2026

Notification regarding officer for composition of offences in case of CLC under the OSH and WC Code 2020

By | May 19, 2026

Notification regarding officer for composition of offences in case of CLC under the OSH and WC Code 2020 The Gazette of India CG-DL-E-19052026-272688 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2415] NEW DELHI, THURSDAY, MAY 14, 2026/VAISAKHA 24, 1948 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 13th May, 2026 S.O. 2507(E).—In… Read More »

Notification regarding Appellate Authority for registration under the OSH and WC Code 2020

By | May 19, 2026

Notification regarding Appellate Authority for registration under the OSH and WC Code 2020 The Gazette of India CG-DL-E-18052026-272649 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2422] NEW DELHI, THURSDAY, MAY 14, 2026/VAISAKHA 24, 1948 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 13th May, 2026 S.O. 2514(E).— In exercise of the powers… Read More »

Notification regarding appointment of Chief Inspector and Inspector Cum Facilitator in case of major ports under the OSH and WC Code 2020

By | May 19, 2026

Notification regarding appointment of Chief Inspector and Inspector Cum Facilitator in case of major ports under the OSH and WC Code 2020 The Gazette of India CG-DL-E-18052026-272654 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2393] NEW DELHI, WEDNESDAY, MAY 13, 2026/VAISAKHA 23, 1948 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 13th… Read More »

Notification for Amendment to the Citizenship Rules, 2009.

By | May 19, 2026

Notification for Amendment to the Citizenship Rules, 2009. The Gazette of India CG-DL-E-18052026-272660 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 334] NEW DELHI, MONDAY, MAY 18, 2026/VAISAKHA 28, 1948 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 18th May, 2026 G.S.R. 369(E).— In exercise of the powers conferred by section 18 of the… Read More »

OpenAI and Malta Launch “AI for All”: Free ChatGPT Plus for an Entire Nation

By | May 19, 2026

OpenAI and Malta Launch “AI for All”: Free ChatGPT Plus for an Entire Nation In a historic move, OpenAI and the Government of Malta have announced a world-first strategic partnership to roll out ChatGPT Plus to all Maltese citizens and residents. This massive rollout, under Malta’s new “AI for All” initiative, introduces a bold blueprint… Read More »

GST CASE LAWS 18.05.2026

By | May 19, 2026

GST CASE LAWS 18.05.2026 Here is the case law and notification analysis compiled into a clean, professional, and scannable table mapping out the relevant acts, sections, titles, and legal briefs. Relevant Act Section / Notification Case Law Title / Notification No. Brief Summary Citation CGST Act, 2017 Sec 11 Yash Innovative Solution LLP v. Joint… Read More »

Developer Accepted Quantification of Anti-Profiteering Amount, Leading to Mandatory Interest and Post-January 2020 Penalty

By | May 19, 2026

Developer Accepted Quantification of Anti-Profiteering Amount, Leading to Mandatory Interest and Post-January 2020 Penalty Issue Whether the developer is liable to pass on the additional Input Tax Credit (ITC) benefit to homebuyers under Section 171 of the CGST/DGST Act, 2017, and whether interest at 18% and statutory penalties are leviable on the profiteered amount. Facts… Read More »

Category: GST

Proceedings Dropped As Developer Passed On Commensurate Anti-Profiteering Benefits To Home-Buyers Satisfying All Claims

By | May 19, 2026

Proceedings Dropped As Developer Passed On Commensurate Anti-Profiteering Benefits To Home-Buyers Satisfying All Claims Issue Whether the Respondent-developer contravened the provisions of Section 171 of the CGST/DGST Act, 2017 by failing to pass on the benefit of additional Input Tax Credit (ITC) to home-buyers upon transitioning to the GST regime for the project “Samridhi Grand… Read More »

Category: GST

Writ Petition Dismissed Relegating Taxpayer To Appellate Tribunal For Factual Adjudication On Nature Of Supply

By | May 19, 2026

Writ Petition Dismissed Relegating Taxpayer To Appellate Tribunal For Factual Adjudication On Nature Of Supply Issue Whether a writ petition under Article 226 is maintainable when a taxpayer challenges a first appellate order regarding the factual characterization of a transaction (export of iron ore fines as a supply of goods versus a composite supply) despite… Read More »

Category: GST

Writ Appeal Dismissed Relegating Hospital to Statutory Remedy For Challenging Section 74 Invocation

By | May 19, 2026

Writ Appeal Dismissed Relegating Hospital to Statutory Remedy For Challenging Section 74 Invocation Issue Whether a Writ Court is justified in refusing to entertain a writ petition on its merits and relegating the petitioner to the statutory appellate remedy under Section 107 when the taxpayer challenges the assessing officer’s factual determination to invoke Section 74… Read More »

Category: GST