Monthly Archives: August 2026

Corrigendum to Notification G.S.R. No. 621 E dated 22.07.2026 regarding change in the representative of State Government of Tamil Nadu on the Board of Chennai Port Authority

By | August 3, 2026
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Corrigendum to Notification G.S.R. No. 621 E dated 22.07.2026 regarding change in the representative of State Government of Tamil Nadu on the Board of Chennai Port Authority The Gazette of India CG-DL-E-01082026-275078 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 615] NEW DELHI, WEDNESDAY, JULY 29, 2026/SHRAVAN 7, 1948 MINISTRY OF PORTS, SHIPPING AND… Read More »

GST CASE LAWS 28.07.2026

By | August 3, 2026
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GST CASE LAWS 28.07.2026 Relevant Act Section Case Law Title / Item Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Departmental Appeals / GSTAT CBIC Circular on GSTAT Appeals in DGGI Cases Clarifies procedure, reviewing authority, communication mechanism, and bench jurisdiction for filing departmental appeals before GSTAT against CAA orders in DGGI… Read More »

An officer approving prosecution cannot subsequently act as the adjudicating authority due to bias.

By | August 3, 2026
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An officer approving prosecution cannot subsequently act as the adjudicating authority due to bias. Issue Whether an officer who countersigned and approved an investigation report for prosecution can subsequently act as the quasi-judicial adjudicating authority in the same matter without violating principles of natural justice and triggering reasonable apprehension of bias. Facts Taxpayer Details: The… Read More »

Composite assessment orders spanning multiple financial years under Section 73 are legally unsustainable and invalid.

By | August 3, 2026
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Composite assessment orders spanning multiple financial years under Section 73 are legally unsustainable and invalid. Issue Whether the Department can pass a single composite Order-in-Original and summary order in Form GST DRC-07 covering multiple financial years under Section 73 of the CGST/APGST Act. Facts Taxpayer Details: The petitioner is a partnership firm registered under the… Read More »

Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid.

By | August 3, 2026
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Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Composite show-cause notice and consequential orders covering multiple financial years under Section 73 are invalid. Issue Whether the Revenue can issue a single consolidated Show-Cause Notice (SCN) and pass a composite assessment order covering multiple financial years under Section 73… Read More »