Central Bank of India Central Card Central Bank of India Central Card From Download This document is an all-in-one Application Form for “Centralcard”, which is the credit card product line offered by the Central Bank of India. It consists of a dense, single-page application covering multiple card variants, personal profiles, corporate liabilities, and regulatory undertakings.… Read More »
Central Bank of India Centcash Debit Card Central Bank of India Centcash Debit Card From Download This document is an Application Form for the “Centcash Debit Card” issued by the Central Bank of India. It is a 3-page form used by account holders to request a new or replacement debit card linked to their bank… Read More »
Central Bank of India Application for Agricultural Loans Central Bank of India Application for Agricultural Loans From download The provided document is an Application for Agricultural Loans issued by the Central Bank of India. It acts as a standardized template for farmers and agricultural entities to capture personal, financial, and asset details required for loan… Read More »
GST CASE LAWS 22.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Santu Das v. Assistant Commissioner of CGST & C. EX, Chandannagore Division Statutory amendment to Section 16(5) retrospectively extended time; returns filed for FY 2018-19 before November 30, 2021 were valid, and ITC cannot be denied on grounds of delayed… Read More »
Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Issue Whether anti-profiteering provisions apply to a real estate project up to the actual grant date of the Occupancy Certificate (OC), and whether the builder is liable… Read More »
Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Issue Whether an assessment order passed under Section 74 and the rejection of a Section 128A application are sustainable when the Show Cause Notice was… Read More »
Cancellation order passed on grounds not specified in SCN is invalid and restored registration. Issue Whether a GST registration cancellation order based on non-furnishing of returns is legally sustainable when the preceding Show Cause Notice proposed cancellation solely on grounds of fraud, wilful misstatement, or suppression. Facts Registration Status: The petitioner was a registered taxable… Read More »
Retrospective cancellation of GST registration and suspension during enquiry under Section 29(2) are legally valid. Issue Whether a Show Cause Notice proposing retrospective cancellation of GST registration under Section 29(2) and suspending registration during pending enquiry can be challenged via writ petition prior to submitting a reply. Facts Initiation of SCN: On June 10, 2026,… Read More »
Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Retrospective ITC amendment claims under Circular 237/31/2024-GST must be examined by competent authority upon rectification application. Issue Whether an order disallowing Input Tax Credit (ITC) as time-barred can be reconsidered by the competent authority through a rectification application pursuant… Read More »
Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Issue Whether the demand denying ITC for 2018-19 due to delayed filing of returns survives following the retrospective insertion of Section 16(5) of the CGST/WBGST Act, and whether related… Read More »