Corrigendum to Notification for Section 143(6) The Gazette of India CG-DL-E-20082026-275629 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4422] NEW DELHI, THURSDAY, AUGUST 20, 2026/SHRAVAN 29, 1948 MINISTRY OF LABOUR AND EMPLOYMENT CORRIGENDUM New Delhi, the 20th August, 2026 S.O. 4602(E).— In the notification of the Government of India in the Ministry… Read More »
BORDER SECURITY FORCE, CHIEF LAW OFFICER, ADDITIONAL CHIEF LAW OFFICER AND LAW OFFICER RECRUITMENT AND CONDITIONS OF SERVICE (AMENDMENT) RULES, 2026 The Gazette of India CG-DL-E-20082026-275624 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 681] NEW DELHI, THURSDAY, AUGUST 20, 2026/SHRAVAN 29, 1948 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 20th August, 2026… Read More »
Publication of Statutory Order amending Ministry of Home Affairs SO 1231 (E) dated 11.03.2024 The Gazette of India CG-DL-E-19082026-275587 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4403] NEW DELHI, WEDNESDAY, AUGUST 19, 2026/SHRAVAN 28, 1948 MINISTRY OF HOME AFFAIRS ORDER New Delhi, the 19th August, 2026 S.O. 4583(E) .— In exercise… Read More »
Publication of Gazette Notification for the Citizenship (Third Amendment) Rules, 2026 The Gazette of India CG-DL-E-19082026-275585 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 676] NEW DELHI, WEDNESDAY, AUGUST 19, 2026/SHRAVAN 28, 1948 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 19th August, 2026 G.S.R. 742(E).— In exercise of the powers conferred by section… Read More »
GST CASE LAW 21.08.2026 GST CASE LAW 21.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Tariff Heading 34011 Chehar Industry (P.) Ltd., In re Bar/cake laundry soaps meant for cleaning fabrics are classifiable under sub-heading 34011 (not toilet soaps) and attract 18% GST under Entry No. 66 of Schedule-II (Notification No. 09/2025-CT(R)). Click… Read More »
Developer Must Pass On Residual ₹14.94 Lakh Anti-Profiteering ITC Benefit With Interest and Penalty Issue Whether a real estate developer is liable under Section 171 of the CGST Act, 2017 to pass on a residual profiteered Input Tax Credit (ITC) amount of ₹14,94,622 along with interest and penalty to 25 homebuyers after making partial pass-through… Read More »
Real Estate Developer Must Pass On Profiteered ITC Benefit of Rs 7.31 Lakh to Homebuyers Issue Whether a real estate developer is obligated under Section 171 of the CGST Act, 2017 to pass on the benefit of additional Input Tax Credit (ITC) accruing after the GST rollout to homebuyers through a commensurate reduction in property… Read More »
Adjudication Order Set Aside for Lack of Valid Service of Show Cause Notice Issue Whether an adjudication order passed under Section 74 of the CGST / DGST Act, 2017 for tax periods 2017-18 to 2020-21 is legally sustainable when the Show Cause Notice (SCN) was not validly served under Section 169, thereby denying the petitioner… Read More »
Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7) Issue Whether an adjudication order passed under Section 73 of the CGST / UPGS Act, 2017 imposing a penalty is legally valid when the Show Cause Notice (SCN) proposed only the confirmation of tax without proposing any penalty. Facts Tax Period: The… Read More »
Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Single Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Legally Invalid Issue Whether an Order-in-Original issued under Section 73 of the CGST / APGST Act, 2017 covering multiple tax periods (2019-20, 2020-21, and 2021-22) in a single, consolidated… Read More »