Supreme Court Dismisses SLP Since Section 74 Demands Fail Without Specific Findings Of Fraud Supreme Court Dismisses SLP Since Section 74 Demands Fail Without Specific Findings Of Fraud Issue Whether proceedings under Section 74 can be sustained against a buyer for claiming Input Tax Credit when the taxpayer proves actual movement of goods and tax… Read More »
Demand Order Void As SCN Service Solely On Portal Post Registration Cancellation Violates Natural Justice Issue Whether uploading a Show Cause Notice (SCN) under Section 73 solely on the GST portal constitutes valid service under Section 169 when the taxpayer’s registration has already been cancelled and no business operations are ongoing. Facts Registration Cancellation: The… Read More »
Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication Issue Whether a search conducted under Section 67 without a Document Identification Number (DIN) on the search warrant is legally valid, and whether an amount collected during such search can be treated as a voluntary payment when 100% penalty was… Read More »
Composite Adjudication Order Covering Multiple Tax Periods Under GST Is Unsustainable And Impermissible In Law Issue Whether the issuance of a single composite adjudication order covering multiple tax periods (2019-20 and 2020-21) under Section 61 of the CGST/APGST Act, 2017 is legally permissible, or whether separate orders are required for each individual tax period. Facts… Read More »
GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR Issue What is the applicable GST rate on job work services for processing raw brass (HSN 7403) into brass statues (HSN 8306)? What is the correct HSN… Read More »
Govt. withdraws Road and Infrastructure Cess on diesel expor… Govt. withdraws Road and Infrastructure Cess on diesel expor… NOTIFICATION New Delhi 14thAugust, 2026 No. 45/2026-Central Excise G.S.R. 735(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 112of Finance Act, 2018 (13 of 2018),… Read More »
Govt. reduces SAED on Aviation Turbine Fuel (ATF) from Rs. 2… Govt. reduces SAED on Aviation Turbine Fuel (ATF) from Rs. 2… NOTIFICATION NewDelhi, 14thAugust, 2026 No. 44/2026-Central Excise G.S.R. 734(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act,… Read More »
Govt. withdraws export Special Additional Excise Duty (SAED)… Govt. withdraws export Special Additional Excise Duty (SAED)… Notification No. 43/2026-Central Excise (Dated 14-08-2026) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NewDelhi, 14thAugust, 2026 No. 43/2026-Central Excise G.S.R. 733(E).—In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read… Read More »
INCOME TAX CASE LAWS 18.08.2026 Relevant Act Section / Rule Case Law Title / Update Brief Summary Citation Finance Act, 2026 Notification No. 114/2026 Foreign Assets of Small Taxpayers Disclosure Scheme Rules, 2026 Govt. notified the voluntary disclosure scheme rules and FAQs enabling eligible taxpayers to declare undisclosed foreign assets/income (open from 16-Aug-2026 to 31-Dec-2026).… Read More »
Tribunal Cannot Decide Appeal Ex-Parte On Merits Without Verifying Proper Service Of Hearing Notice Tribunal Cannot Decide Appeal Ex-Parte On Merits Without Verifying Proper Service Of Hearing Notice Issue Whether the Income Tax Appellate Tribunal (ITAT) can proceed ex-parte and decide an appeal on merits without confirming that a notice of hearing was duly issued… Read More »