Appellate Order Rejecting Export Tax Refund Quashed And Remanded For Being A Non-Speaking Order Issue Whether an appellate order upholding the rejection of a zero-rated export tax refund claim is legally sustainable under Section 107 read with Section 54 of the CGST/MGST Act, 2017 when the Appellate Authority fails to record specific findings, pass a… Read More »
Tightening the Reins: Google Tests Weekly Gemini Usage Caps for Free Tier Users Running frontier AI models is an incredibly expensive operation. Between heavy reasoning pipelines, multimodal processing, and a massive influx of daily users, AI labs across the tech sector are facing intense pressure to manage server demand and compute costs. In a shift… Read More »
Delayed Writ Disallowed and Assessee Remanded to Pursue Statutory Appeal Route Under Section 107 Issue Whether a delayed writ petition challenging an assessment order passed under Section 73 of the TGST Act should be entertained on its merits, or if the petitioner should be relegated to the alternative statutory appeal mechanism under Section 107 of… Read More »
Adjudication Order Overturning ISD Input Tax Credit Set Aside Due To Non-Consideration Of Audit Report Issue Whether an adjudication order confirming the recovery of distributed Input Tax Credit (ITC) is sustainable under Section 75 and Section 65 of the CGST/HPGST Act, 2017 when the authority passes a non-speaking order without considering the taxpayer’s defense documents,… Read More »
Final Tax Demand Cannot Exceed Amount Proposed In Show Cause Notice And Omission Of Exemption Claim Invalidates Order Issue Whether a final tax adjudication order is sustainable under Section 75 and Section 11 of the CGST/MGST Act, 2017 when the confirmed tax demand exceeds the amount proposed in the Show Cause Notice (SCN) and the… Read More »
Ex-Parte GST Order Is Invalid If SCN Was Uploaded Under Hidden Additional Notices Tab Prior To Portal Redesign Issue Whether an ex-parte adjudication order under Section 73 is legally sustainable if the preceding Show Cause Notice (SCN) was uploaded under the “Additional Notices and Orders” tab prior to the January 2024 portal redesign, resulting in… Read More »
Composite GST Assessment Order Spanning Multiple Years Is Invalid and Liable to Be Quashed Issue Whether the revenue authorities can legally issue a single, composite Show Cause Notice (SCN) or assessment order covering multiple tax periods across different financial years under Section 73 of the Act. Facts Context: The Petitioner-assessee was issued a single, composite… Read More »
DGGI Summons to Directors for Fake Input Tax Credit Inquiry Are Lawfully Valid and Cannot Be Quashed Issue Whether summons issued by the DGGI under Section 70 of the CGST Act to a company director for the production of documents and personal attendance during an ongoing fake Input Tax Credit (ITC) inquiry can be judicially… Read More »
Google Accelerates Android AI Revolution to Outpace Apple’s Looming Siri Reboot The race for mobile artificial intelligence supremacy has reached a critical flashpoint. Ahead of its annual developer showcase, Google has officially unveiled Gemini Intelligence at The Android Show. This major architectural upgrade transitions Android from a reactive, passive operating system into a proactive, screen-aware… Read More »
GST Arrest and Remand Held Lawful As Revenue Followed All Statutory and Constitutional Safeguards Issue Whether a GST arrest by the DGGI and a subsequent judicial remand order are legally sustainable when the petitioner alleges violations of constitutional rights (Articles 21 and 22) and procedural non-compliance under the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). Facts… Read More »