PSB Bank Senior Citizen’s Saving Scheme (SCSS) Forms PSB Bank Senior Citizen’s Saving Scheme (SCSS) Forms Download The provided document contains the official application forms for the Senior Citizens Savings Scheme, 2004 (SCSS) at Punjab & Sind Bank (p. 1). Here are the key points and structural layout of the forms required to manage this… Read More »
PSB Bank Public Provident Fund Scheme (PPF) Forms PSB Bank Public Provident Fund Scheme (PPF) Forms Download The provided application form (Form A) is used to open a Public Provident Fund (PPF) Account under the Public Provident Fund Scheme at Punjab & Sind Bank (p. 1). Here are the key points and essential rules concerning… Read More »
GST CASE LAWS 17.06.2026 Goods and Services Tax Laws Summary Table Relevant Act Section Case Law Title / Notification Brief Summary Citation Gujarat GST Act, 2017 Customs Tariff Act Classification Eco Green AAC Products (P.) Ltd., In re AAC bricks/blocks do not undergo a firing or ceramic process (autoclaved below 800°C). They fall under Heading… Read More »
An Unsigned Tax Order Cannot Be Challenged via Writ Jurisdiction Beyond the Statutory Limitation Period for Appeals Issue Whether a writ petition under Article 226 of the Constitution can be entertained to challenge an adjudication order (even if unsigned) passed under Section 73 of the CGST Act, if the taxpayer approaches the High Court long… Read More »
Prolonged Incarceration for Economic Offences Dominated by Documentary Evidence Violates the Right to a Speedy Trial Issue Whether a petitioner accused of executing a multi-crore Input Tax Credit (ITC) fraud through fake invoices under the GST Act is entitled to regular bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, after spending… Read More »
Input Tax Credit on Fire Fighting and Public Health Engineering Systems Embedded in Buildings Is Blocked Under Section 17(5)(c) Issue Whether Input Tax Credit (ITC) is available on a composite works contract for the design, supply, and installation of a Fire Fighting System (FFS) and a Public Health Engineering (PHE) system in a newly constructed… Read More »
Input Tax Credit Cannot Be Denied for GSTR-2A Mismatches on Imports and SEZ Procurements for FY 2018-19 Issue Whether Input Tax Credit (ITC) on imports and Special Economic Zone (SEZ) procurements for the financial year 2018-19 can be denied to an assessee under Section 16 based solely on a mismatch between GSTR-3B and GSTR-2A, when… Read More »
Inpatient Ayurvedic Treatment with Room Rent Under Five Thousand Rupees Is Exempt, But Outpatient Medicine Supplies Are Liable to GST Issue Whether the inpatient and outpatient healthcare services, including bundled medicines and room accommodation, provided by an Ayurvedic clinical establishment are eligible for GST exemption under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate).… Read More »
Biodiesel Blends with Seventy Percent or More Petroleum Oil Fall Under Heading 2710, While Blends Below Seventy Percent Are Classifiable Under Heading 3826 Issue Whether biodiesel-diesel blends of varying proportions (B20, B30, B40, B50, B60, and B70) are classifiable under Heading 2710 as petroleum oil preparations or under Heading 3826 as biodiesel mixtures, based on… Read More »
E-Commerce Doorstep Delivery Using Two-Wheelers Is an Integrated Courier/Logistics Service, Not an Exempt Goods Transport Agency Service Issue Whether an e-commerce platform’s B2B/B2C logistics model—comprising hub sorting, tracking, and last-mile delivery using two-wheelers—can be legally classified as a Goods Transport Agency (GTA) service under Heading 9965 to claim GST exemption on deliveries to unregistered end… Read More »