Daily Archives: August 27, 2026

Notification of Assistance to National Sports Federation Scheme

By | August 27, 2026

Notification of Assistance to National Sports Federation Scheme The Gazette of India   MINISTRY OF YOUTH AFFAIRS AND SPORTS (Department of Sports) NOTIFICATION New Delhi, the 24th August, 2026 SUBJECT: ASSISTANCE TO NATIONAL SPORTS FEDERATIONS SCHEME – REG. F. No. 12-11/2026-Gov-1.— The Government approved the continuation of the Scheme of ‘Assistance to National Sports Federations’… Read More »

Shrimati Rekha Sharma, Member, Rajya Sabha as member in National ART and Surrogacy Board

By | August 27, 2026

Shrimati Rekha Sharma, Member, Rajya Sabha as member in National ART and Surrogacy Board The Gazette of India CG-DL-E-26082026-275807 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4524] NEW DELHI, TUESDAY, AUGUST 25, 2026/BHADRA 3, 1948 MINISTRY OF HEALTH AND FAMILY WELFARE (Department of Health Research) NOTIFICATION New Delhi, the 25th August, 2026 S.O.… Read More »

GST CASE LAW 25.08.2026

By | August 27, 2026

GST CASE LAW 25.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 10 Sri Parameshwara Bricks v. State Tax Officer When a brick manufacturer’s aggregate turnover exceeded the composition threshold (after correcting typographical errors), the composition option ceased from that exact date. Regular tax liability applied only to subsequent supplies, with credit allowed… Read More »

Uploading SCN solely on the GST portal without acknowledgement does not constitute valid service.

By | August 27, 2026

Uploading SCN solely on the GST portal without acknowledgement does not constitute valid service. Issue Whether uploading a Show Cause Notice (SCN) and an adjudication order solely on the GST portal, without acknowledgement of receipt or filing of a reply by the assessee, constitutes sufficient service under Section 169 of the CGST/DGST Act. Facts An… Read More »

Writ Petition Against Penalty Order for Fake Billing Non-Maintainable Due to Efficacious Statutory Remedy

By | August 27, 2026

Writ Petition Against Penalty Order for Fake Billing Non-Maintainable Due to Efficacious Statutory Remedy Issue Whether a writ petition under Article 226 of the Constitution of India challenging a penalty order passed under Section 122(1)(ii) for fake billing/passing inadmissible ITC is maintainable when an efficacious statutory remedy of appeal is available under Section 107. Facts… Read More »

Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable

By | August 27, 2026

Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Dismissal of GST appeal for pre-deposit shortfall cured before appellate order is unsustainable Issue Whether an appeal under Section 107 of the CGST/MGST Act can be dismissed for failure to pay the statutory pre-deposit when the shortfall was fully deposited prior to… Read More »

Delay in filing GST appeal condoned under writ jurisdiction as delayed knowledge arose from portal upload.

By | August 27, 2026

Delay in filing GST appeal condoned under writ jurisdiction as delayed knowledge arose from portal upload. Issue Whether the High Court, under its writ jurisdiction, can condone a delay of 645 days in filing a statutory appeal under Section 107 of the CGST/RGST Act when the appellate authority is statutorily constrained and the delay was… Read More »

Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5)

By | August 27, 2026

Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5) Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5) Issue Whether an assessee who filed GST returns for the period January to March 2019 on 31.10.2019 is entitled to claim Input Tax Credit (ITC) under the extended timeline… Read More »