Daily Archives: June 25, 2026

Amendment in the Tea Act, 1953 with respect to Jan Vishwas Amendment of Provisions Act, 2026

By | June 25, 2026

Amendment in the Tea Act, 1953 with respect to Jan Vishwas Amendment of Provisions Act, 2026 The Gazette of India CG-DL-E-24062026-273791 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3241] NEW DELHI, WEDNESDAY, JUNE 24, 2026/ASHADHA 3, 1948 MINISTRY OF COMMERCE AND INDUSTRY (Department Of Commerce) NOTIFICATION New Delhi, the 24th June, 2026 S.O.… Read More »

GST CASE LAWS 23.06.2026

By | June 25, 2026

GST CASE LAWS 23.06.2026 Here is the structured summary of the GST case laws organized into a scannable table format, categorised by their respective section, case title, brief summary, citation, and the relevant act. Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 30 Anand Reddy Jejah v. Joint Commissioner (State… Read More »

Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication.

By | June 25, 2026

Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Issue Whether the High Court should continue to entertain a writ petition on merits or relegate the petitioner to the statutory remedy of filing an… Read More »

Writ petitions for SEZ IGST refunds will not be entertained when an efficacious statutory appeal remedy exists.

By | June 25, 2026

Writ petitions for SEZ IGST refunds will not be entertained when an efficacious statutory appeal remedy exists. Issue Whether a Special Economic Zone (SEZ) unit can bypass the alternative, efficacious statutory appeal remedy under Section 107 of the CGST Act and directly invoke writ jurisdiction to challenge an IGST refund rejection order. Facts The petitioner… Read More »