Daily Archives: June 3, 2026

THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU FIRE AND EMERGENCY SERVICE REGULATION, 2026

By | June 3, 2026

THE DADRA AND NAGAR HAVELI AND DAMAN AND DIU FIRE AND EMERGENCY SERVICE REGULATION, 2026 The Gazette of India CG-DL-E-02062026-273069 EXTRAORDINARY PART II — Section 1 PUBLISHED BY AUTHORITY No. 20] NEW DELHI, TUESDAY, JUNE 2, 2026/JYAISHTHA 12, 1948 (Saka) MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 2nd June, 2026/Jyaishtha 12, 1948… Read More »

Establish a new Central Integrated Pest Management Centre at Varanasi

By | June 3, 2026

Establish a new Central Integrated Pest Management Centre at Varanasi The Gazette of India CG-DL-E-02062026-273068 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2662] NEW DELHI, MONDAY, JUNE 1, 2026/JYAISHTHA 11, 1948 MINISTRY OF AGRICULTURE AND FARMER’S WELFARE (Department of Agriculture and Farmer’s Welfare) NOTIFICATION New Delhi, the 28th May, 2026 Establishment of New… Read More »

Whereas a draft of certain regulations further to amend the Food Safety and Standards (Prohibition and Restrictions on sales) Regulations, 2011

By | June 3, 2026

Whereas a draft of certain regulations further to amend the Food Safety and Standards (Prohibition and Restrictions on sales) Regulations, 2011 The Gazette of India CG-DL-E-02062026-273066 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 346] NEW DELHI, WEDNESDAY, MAY 27, 2026/JYAISHTHA 6, 1948 FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA NOTIFICATION New Delhi, the 23rd… Read More »

GST CASE LAWS 02.06.2026

By | June 3, 2026

GST CASE LAWS 02.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 16 Apollo India Services LLP v. State of Maharashtra Click Here An appellate order denying an export refund solely for non-filing of a reply, without recording specific findings on merits, is a non-speaking order… Read More »

General penalty under Section 125 cannot be superimposed when a specific late fee applies for delayed returns.

By | June 3, 2026

General penalty under Section 125 cannot be superimposed when a specific late fee applies for delayed returns. Issue Whether the tax authority is legally justified in imposing a residual general penalty under Section 125 of the GST Act in addition to a specific late fee under Section 47 for the delayed filing of GST returns.… Read More »

Category: GST

Manual GST appeal filing is permissible when Form DRC-07 is unavailable on the common portal.

By | June 3, 2026

Manual GST appeal filing is permissible when Form DRC-07 is unavailable on the common portal. Issue Whether the Appellate Authority can legally reject a taxpayer’s request to file a GST appeal manually in Form GST APL-01 when the portal prevents electronic filing due to the department’s failure to upload the corresponding Form GST DRC-07. Facts… Read More »

Category: GST

Writ petitions are not maintainable against assessment orders when an efficacious statutory appeal remedy exists.

By | June 3, 2026

Writ petitions are not maintainable against assessment orders when an efficacious statutory appeal remedy exists. Issue Whether a public sector undertaking can bypass the statutory appellate remedy under Section 107 of the GST Act and directly file writ petitions under Article 226 of the Constitution to challenge an assessment order on the ground that it… Read More »

Category: GST