Monthly Archives: June 2026

Notification for declaration of Navi Mumbai Airport of Maharashtra as Immigration Post.

By | June 30, 2026

Notification for declaration of Navi Mumbai Airport of Maharashtra as Immigration Post. The Gazette of India CG-DL-E-29062026-273911 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3343] NEW DELHI, MONDAY , JUNE 29, 2026/ ASHADHA 8, 1948 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 29th June, 2026 S.O. 3478(E).— In exercise of the powers… Read More »

GST CASE LAWS 27.06.2026

By | June 30, 2026

GST CASE LAWS 27.06.2026 Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Sec 9 Commissioner of Central Tax v. Sadguru Infratech (P.) Ltd. Click Here Incremental GST liability reimbursement due to the pre/post-GST rollout transition is a purely contractual issue between the contracting parties. It does not bind tax authorities, and… Read More »

Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay.

By | June 30, 2026

Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay. Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay. Issue Whether uploading an assessment order solely on the GST portal constitutes sufficient communication to trigger the strict limitation period for filing an appeal, especially… Read More »

Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal

By | June 30, 2026

Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Accountant’s Failure to Inform Assessee Constitutes Sufficient Cause to Condone Appeal Delay and Quash Dismissal Issue Whether an appeal dismissed solely on the grounds of limitation should be condoned when the adjudication order was served only to the consultant/accountant who… Read More »

Extended Limitation Justified for Fictitious ITC, but SCN Omission Nullifies Gobichettipalayam Adjudication Order

By | June 30, 2026

Extended Limitation Justified for Fictitious ITC, but SCN Omission Nullifies Gobichettipalayam Adjudication Order Issue Whether the Department was justified in invoking the extended period of limitation based on inspection findings of circular trading, and whether a final tax demand (DRC-07) can be sustained without issuing a prior Show Cause Notice (DRC-01) following a court-ordered remand.… Read More »

Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes.

By | June 30, 2026

Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes. Issue Whether a court can direct tax authorities to waive statutory interest, penalties, or time limits, and allow out-of-statute return modifications, because of a dispute over an incremental GST burden between a contractor and a government employer under a transitional… Read More »

Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers.

By | June 30, 2026

Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers. Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers. Issue Whether a court can issue directions to tax authorities to waive statutory interest, penalties, or limitations, and allow the filing of revised… Read More »