India, France Aim To Expand AI, Data & Academic Partnerships By 2030 India, France Aim To Expand AI, Data & Academic Partnerships By 2030 New Delhi, Jun 15 (KNN) India and France have adopted the India-France Innovation Roadmap 2030, a framework to guide bilateral cooperation in critical and emerging technologies, trusted technology ecosystems, academic mobility and… Read More »
Microsoft CEO Satya Nadella warns AI could leave entire industries struggling if value stays with few companies Microsoft CEO Satya Nadella warns AI could leave entire industries struggling if value stays with few companies Satya Nadella has warned that businesses should not let a few AI model providers capture the value of entire industries. His… Read More »
GST CASE LAWS 15.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Integrated Goods and Services Tax Act, 2017 Section 12 Maithani Enterprises, In re Sales and marketing consulting delivered to a foreign client but performed/utilized in India under a three-party setup acts as an intermediary service. The place of supply is India, meaning… Read More »
Brake Hoses for Two and Four-Wheelers are Classifiable Under Heading 4009 as Vulcanized Rubber Hoses at 18% GST, Not as Automotive Parts Issue Whether brake hoses (composed of 70–75% vulcanized rubber with minor steel reinforcement) equipped with fittings for use in two-wheelers and four-wheelers are classifiable as general articles of vulcanized rubber under HSN Heading… Read More »
A Single Consolidated Show Cause Notice or Composite Order Covering Multiple Financial Years is Void Ab Initio for Lack of Jurisdiction Issue Whether the tax authorities have the legal jurisdiction under Section 74 of the GST Act to issue a single, consolidated Show Cause Notice (SCN) and pass a composite assessment order covering multiple financial… Read More »
Writ Petitions Cannot Bypass Statutory Appeals for Mixed Fact-Law Tax Disputes, and DGGI Officers Have Full Jurisdiction to Issue and Adjudicate Notices Issue Whether an assessee can bypass the statutory appellate remedy under Section 107 of the GST Act and file a writ petition under Article 226 of the Constitution to challenge an Order-in-Original involving… Read More »
Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73 Issue Whether the tax authorities are legally justified in treating the inadvertent cross-utilization or misreporting of eligible Integrated Goods and Services Tax (IGST) input tax credit under Central GST (CGST) and State GST… Read More »
Statutory Late Fees Apply to Complete Non-Filing of GSTR-9, and General Penalty Can Be Levied Jointly for the Same Default Issue Whether the statutory late fee under Section 47 is leviable only in cases of delayed/belated filing of the GSTR-9 annual return, or if it applies equally to cases of absolute non-filing. Whether the tax… Read More »
Input Tax Credit Cannot Be Denied Automatically Solely Due to Retrospective Cancellation of a Supplier’s GST Registration Issue Whether the tax authorities are justified in denying Input Tax Credit (ITC) and demanding a tax reversal from a registered buyer on the sole ground that the supplier’s GST registration was subsequently cancelled with retrospective effect covering… Read More »
Bona Fide Purchasers Cannot Be Punished or Denied Input Tax Credit Solely Due to a Supplier’s Tax Deposit Default Issue Whether a bona fide purchasing dealer, who has complied with all statutory conditions and paid the tax amount to registered suppliers through legitimate banking channels, can be denied Input Tax Credit (ITC) and subjected to… Read More »