Monthly Archives: July 2026

Auction for Sale (re issue) of (i) 6.94pc GS 2036.

By | July 28, 2026

Auction for Sale (re issue) of (i) 6.94pc GS 2036. The Gazette of India CG-DL-E-27072026-274860 EXTRAORDINARY PART I—Section 1 PUBLISHED BY AUTHORITY No. 213] NEW DELHI, MONDAY, JULY 27, 2026/SHRAVAN 5, 1948 MINISTRY OF FINANCE (Department of Economic Affairs) (BUDGET DIVISION) NOTIFICATION New Delhi, the 27th July, 2026 Auction for Sale (Re-issue) of Government Security… Read More »

Notification regarding change in the Member representing the State Government of Tamil Nadu on the Board of Chennai Port Authority

By | July 28, 2026

Notification regarding change in the Member representing the State Government of Tamil Nadu on the Board of Chennai Port Authority The Gazette of India CG-DL-E-25072026-274824 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 592] NEW DELHI, THURSDAY, JULY 23, 2026/SHRAVAN 1, 1948 MINISTRY OF PORTS, SHIPPING AND WATERWAYS (PHRD Division) NOTIFICATION New Delhi, the… Read More »

Publishing various notifications in Extra Ordinary Gazette

By | July 28, 2026

Publishing various notifications in Extra Ordinary Gazette The Gazette of India CG-DL-E-24072026-274780 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 593] NEW DELHI, THURSDAY, JULY 23, 2026//SHRAVAN 1, 1948 MINISTRY OF FINANCE (Department of Financial Services) NOTIFICATION New Delhi, the 23rd July, 2026 G.S.R. 652(E).— Draft rules to supersede the Insurance Rules, 1939, except… Read More »

Consolidated Show Cause Notices and Orders Across Multiple Tax Years Are Legally Valid Under GST

By | July 27, 2026

Consolidated Show Cause Notices and Orders Across Multiple Tax Years Are Legally Valid Under GST Issue Whether a Proper Officer has the statutory authority and jurisdiction under Section 73 to issue a consolidated Show Cause Notice (SCN) and pass a single consolidated Order-in-Original (OIO) covering multiple financial years (2018-19 to 2022-23). Facts Assessee Status: The… Read More »

GST CASE LAWS 24.07.2026

By | July 27, 2026

GST CASE LAWS 24.07.2026 GST CASE LAWS 24.07.2026 Section Case Law Title / Source Brief Summary Citation Relevant Act Section 7 Union of India v. Gujarat Chamber of Commerce and Industry SLP dismissed against High Court order holding that assignment of leasehold rights in an industrial plot with a building is a transfer of benefits… Read More »

Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside

By | July 27, 2026

Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 covering multiple tax periods across different financial years is legally sustainable. Facts Assessee Profile:… Read More »

Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns

By | July 27, 2026

Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Issue Whether the non-issuance of a notice in Form GSTR-3A or non-compliance with SOP Circular No. 129/19-GST absolves a taxpayer from the statutory… Read More »

Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored

By | July 27, 2026

Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored Issue Whether GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when issued without a personal hearing, lacking officer identity/DIN, and ignoring previously updated returns and paid dues. Facts Initial Cancellation: The petitioner, a works contractor, had their… Read More »