Monthly Archives: July 2026

Notification regarding the appointment of Under Secretary in Ministry of Ports, Shipping and Waterways

By | July 10, 2026
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Notification regarding the appointment of Under Secretary in Ministry of Ports, Shipping and Waterways The Gazette of India CG-DL-E-08072026-274273 EXTRAORDINARY PART I—Section 2 PUBLISHED BY AUTHORITY No. 36] NEW DELHI, WEDNESDAY, JULY 8, 2026/ASHADHA 17, 1948 MINISTRY OF PORTS, SHIPPING AND WATERWAYS NOTIFICATION New Delhi, the 7th July, 2026 F. No. A-32013/8/2018-Estt.I.— The President is… Read More »

Grant of exemption from requirement of a licence under section 11 of the Coastal Shipping Act 2025

By | July 10, 2026
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Grant of exemption from requirement of a licence under section 11 of the Coastal Shipping Act 2025 The Gazette of India CG-DL-E-08072026-274272 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3528] NEW DELHI, WEDNESDAY, JULY 8, 2026/ASHADHA 17, 1948 MINISTRY OF PORTS, SHIPPING AND WATERWAYS ORDER New Delhi, the 7th July, 2026 S.O. 3690(E).—… Read More »

RBI Notification for the Exclusion of a Bank from the Second Schedule

By | July 10, 2026
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RBI Notification for the Exclusion of a Bank from the Second Schedule In pursuance of clause (b) of sub section (6) of section 42 of the Reserve Bank of India Act, 1934 (2 of 1934), the Reserve Bank of India The Gazette of India CG-MH-E-08072026-274255 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 426] NEW… Read More »

GST CASE LAW 09.7.2026

By | July 10, 2026
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GST CASE LAW 09.7.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2 Sanctum Trading Corporation (P.) Ltd., In re Outward supplies made from a bonded warehouse to ocean-going merchant vessels on foreign run, Indian Navy ships, and Indian Coast Guard ships before clearance for home consumption do not qualify as “export of… Read More »

Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable.

By | July 10, 2026
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Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable. Issue Whether the Appellate Authority can summarily dismiss a first appeal as time-barred without providing an opportunity to explain the delay, and whether the time spent bona fide pursuing statutory rectification proceedings under Section 161 must be excluded when… Read More »

Provisional bank account attachment automatically lapses after one year and cannot be freshly extended.

By | July 10, 2026
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Provisional bank account attachment automatically lapses after one year and cannot be freshly extended. Issue Whether a provisional bank account attachment order issued under Section 83 of the CGST/KGST Act can legally subsist or be freshly extended on the same cause of action beyond the mandatory statutory period of one year. Facts A provisional attachment… Read More »

Export service tax demands cannot be sustained without examining transaction nature and LUT submissions.

By | July 10, 2026
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Export service tax demands cannot be sustained without examining transaction nature and LUT submissions. Issue Whether a tax demand can be summarily confirmed against an exporter under Section 73 solely for the non-furnishing of a Letter of Undertaking (LUT), without the adjudicating authority examining the core nature of the transactions as exports or reviewing the… Read More »

Vague GST registration cancellation orders lacking specific default periods and reasons are legally unsustainable.

By | July 10, 2026
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Vague GST registration cancellation orders lacking specific default periods and reasons are legally unsustainable. Issue Whether a GST registration cancellation order is legally sustainable when both the underlying Show Cause Notice and the final order fail to specify the exact periods of return non-filing or provide detailed independent reasoning. Facts The assessee was a registered… Read More »