Monthly Archives: June 2026

Notification of amendment in the Sports Broadcasting Signals (Mandatory Sharing with Prasar Bharati) Act, 2007

By | June 12, 2026

Notification of amendment in the Sports Broadcasting Signals (Mandatory Sharing with Prasar Bharati) Act, 2007 Notification of amendment in the Sports Broadcasting Signals (Mandatory Sharing with Prasar Bharati) Act, 2007 The Gazette of India CG-DL-E-12062026-273379 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2911] NEW DELHI, THURSDAY, JUNE 11, 2026/JYAISTHA 21, 1948 MINISTRY OF… Read More »

Appointment of Verification Officer under the IR Code 2020

By | June 12, 2026

Appointment of Verification Officer under the IR Code 2020 The Gazette of India CG-DL-E-11062026-273358 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 2898] NEW DELHI, THURSDAY, JUNE 11, 2026/JYAISTHA 21, 1948 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 11th June, 2026 S.O. 2996(E).— In exercise of the powers conferred by section 100… Read More »

GST CASE LAW DIGEST 12.6.2026

By | June 12, 2026

GST CASE LAW DIGEST 12.6.2026 GST CASE LAW DIGEST 12.6.2026 GST Case Law Analysis Summary Relevant Act Section(s) Case Law Title Brief Summary Citation CGST Act, 2017 Sec. 122(1A) Mayank Bansal vs. Union of India Penalty on partners as natural persons was upheld. The provision targets the actual individuals benefiting from tax evasion (undisclosed cash… Read More »

Bona Fide Purchaser Cannot Be Denied Input Tax Credit Solely for Supplier’s Failure to Remit Tax

By | June 12, 2026

Bona Fide Purchaser Cannot Be Denied Input Tax Credit Solely for Supplier’s Failure to Remit Tax Issue Whether a registered purchasing dealer who acts in good faith, possesses valid tax invoices, and pays the full tax amount to a supplier via banking channels can be denied Input Tax Credit (ITC) under Section 16 because the… Read More »

No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings

By | June 12, 2026

No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings Issue Issue 1 (Parallel Proceedings Bar): Whether Central GST (CGST) search, seizure, and summons actions are barred under Section 6(2)(b) if the taxpayer is a registered dealer under the State GST (RGST) regime, in the absence of any prior initiated… Read More »

TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal

By | June 12, 2026

TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal Issue Whether Tax Collected at Source (TCS) self-assessed, collected, and deposited under protest during the disputed period can be adjusted and reckoned toward the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107. Facts The Demand: For the tax… Read More »

Purchasing Dealer Cannot Be Punished with Input Tax Credit Denial Solely for Supplier Tax Deposit Default

By | June 12, 2026

Purchasing Dealer Cannot Be Punished with Input Tax Credit Denial Solely for Supplier Tax Deposit Default Issue Whether a purchasing dealer who has entered into a bona fide transaction, paid the tax component to the supplier, and received the goods can be legally denied Input Tax Credit (ITC) under Section 16 solely because the supplier… Read More »