Monthly Archives: July 2026

Notification under Clause iii of Rule 140 of Occupational Safety, Health and Working Conditions(Central) Rules, 2026

By | July 15, 2026
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Notification under Clause iii of Rule 140 of Occupational Safety, Health and Working Conditions(Central) Rules, 2026 The Gazette of India CG-JH-E-13072026-274427 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 520] NEW DELHI, MONDAY, JULY 6, 2026/ASHADHA 15, 1948 MINISTRY OF LABOUR AND EMPLOYMENT (Directorate General Of Mines Safety) NOTIFICATION Dhanbad, the 1st July, 2026… Read More »

GST CASE LAWS 13.07.2026

By | July 15, 2026
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GST CASE LAWS 13.07.2026 Here is the structured summary of the GST case laws in the requested tabular format. Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 6 Sri Shekhar Chandra Podder v. Union of India The bar against parallel proceedings under Section 6(2)(b) applies only when CGST and SGST actions… Read More »

Court condones delay to allow appeal on disputed reverse charge tax liability and SCN quantification discrepancies.

By | July 15, 2026
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Court condones delay to allow appeal on disputed reverse charge tax liability and SCN quantification discrepancies. Issue Whether a small security services provider should be allowed to file a late statutory appeal under Section 107 of the CGST Act when they missed the deadline due to lack of professional advice and the assessment orders involve… Read More »

GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void.

By | July 15, 2026
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GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. GST assessment orders and recovery notices issued against a deceased taxpayer are completely legally void. Issue Whether GST show cause notices, assessment orders, and consequential recovery actions (such as bank account freezing) initiated against a deceased proprietor are legally valid,… Read More »

Objective Evidence of Fraudulent Invoices and Missing Physical Deliveries Justifies Blocking of Input Tax Credit under Rule 86A

By | July 15, 2026
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Objective Evidence of Fraudulent Invoices and Missing Physical Deliveries Justifies Blocking of Input Tax Credit under Rule 86A Issue Whether the tax department’s decision to block the petitioner’s Input Tax Credit (ITC) of approximately ₹4.11 crore under Rule 86A of the CGST Rules was legally valid, based on objective “reasons to believe” that the underlying… Read More »