Issuance of Pre-SCN Form DRC-01A is Mandatory to Preserve Taxpayer’s Right to Pay Reduced Penalty Issue Whether the issuance of a pre-show cause notice (pre-SCN) intimation in Form GST DRC-01A under Rule 142(1A) is mandatory or merely directory, and whether the failure to issue it deprives a taxpayer of their statutory right to settle a… Read More »
Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Issue Whether a GST registration cancellation order and a subsequent appellate order dismissing the appeal on limitation are legally sustainable if the mandatory Show Cause… Read More »
ITC Cannot Be Denied Under General Time Limits If Filed Within Special Non-Obstante Cut-off Issue Whether Input Tax Credit (ITC) can be legally denied under the general time limits of Section 16(4) of the CGST/SGST Act if the taxpayer filed their returns within the specific timeline provided by a special non-obstante credit provision. Facts The… Read More »
State Instrumentalities Must Reimburse Differential GST to Contractors For Pre-Existing Works Contracts Under Execution Issue Whether a government contractor who incurred and paid an additional tax burden due to the transition from the VAT regime to the GST regime during a running works contract has a legal right to seek reimbursement of the differential tax… Read More »
Rose Water Marketed for Rituals Does Not Qualify as Exempt Puja Samagri and Attracts 18% GST Under Heading 3301 Issue Whether a water-based product infused with synthetic rose perfume and marketed exclusively as “Pooja Panneer” (rose water) for religious rituals qualifies for GST exemption as “puja samagri,” or if it must be classified under Heading… Read More »
Sprinkling Jaggery Water on Raw Tobacco Is Not Manufacture; Falls Under Heading 2401 As Unmanufactured Tobacco Issue Whether the manual processing of raw tobacco—specifically sprinkling jaggery water, shade drying, and bulking—transforms it into a “manufactured” product classifiable under HSN 2403, or if it retains its character to remain classified as “unmanufactured tobacco” under Heading 2401.… Read More »
Pre-GST Contract Tax Reimbursement Overruled and Remanded Due to Lack of Verification and Computation Issue Whether a contractor is entitled to the reimbursement of incremental GST under a pre-GST contract clause without providing verified tax returns, challans, or documents evidencing actual payment, and whether such quantified tax disputes are suitable for adjudication under a writ… Read More »
CLARIFICATION REGARDING JURISDICTION IN CASES INVOLVING MIGRATION/ TRANSFER OF TAXABLE PERSONS FROM ONE JURISDICTION TO ANOTHER JURISDICTION CIRCULAR NO. 255/01/2026–GST [F. NO. CBIC-20010/11/2026–GST], DATED 25-6-2026 References have been received from field formations seeking clarification on the validity of action taken, and on the authority competent to act, at various stages of proceedings under the Central Goods and Services Tax… Read More »
New York City educators and industry leaders gathered at Google’s offices to shape the future of AI in classrooms. New York City educators and industry leaders gathered at Google’s offices to shape the future of AI in classrooms. NYC Public Schools’ Chief of Student Pathways Jane Martínez Dowling and Google’s Steven Butschi share industry insights… Read More »
Gemini Spark updates: macOS launch, connected apps and more Gemini Spark updates: macOS launch, connected apps and more Google bringing Gemini Spark to macOS app, connecting it with more of your favorite apps, and improving its ability to track your topics in real time Today, Google rolling out updates to Gemini Spark that make… Read More »