Tribunal Rules In Favour Of Foreign Bank Branch On Major Corporate And Transfer Pricing Issues Issue The primary issues relate to the taxability and transfer pricing adjustments in respect of a non-resident banking company operating through its Indian branch for Assessment Year 2002-03, covering: Corporate Tax Issues: Allowability of broken period interest, disallowance under Section… Read More »
CBDT notifies Protocol amending India-Mauritius DTAA; introd… MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 13th October, 2026. (Income-Tax) S.O. 5611(E).—Whereas, a Protocol amending the Convention between the Government of the Republic of India and the Government of Mauritius for the avoidance of double taxation and the prevention of fiscal evasion with… Read More »
Google Meet now uses post-quantum cryptography Google Meet now uses post-quantum cryptography Calls in Google Meet will use post-quantum cryptography (PQC) for extra protection, starting now with laptop web clients and meeting room hardware, with mobile support coming soon. There are no visible changes, and you can continue using Meet normally. The updated encryption protects… Read More »
GST CASE LAWS 14.10.2026 Here is the structured summary of the GST case law decisions organized in a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Vedant Construction, In re Click here Construction of MHADA flats involving non-monetary consideration (additional FSI)… Read More »
Mechanical Rejection of Appeals via Form GST APL-02 Acknowledgments Without Speaking Orders Is Legally Invalid Issue Whether GST appeals filed under Section 107 alongside delay condonation applications can be rejected mechanically through automated Form GST APL-02 acknowledgments by system/office personnel without being placed before the quasi-judicial Appellate Authority for a reasoned, speaking order. Facts Filing… Read More »
Writ Petition Is Maintainable Neither Against Adjudication Order Amenable to Statutory Appeal Nor as Parallel Remedy Issue Whether a writ petition under Article 226 of the Constitution can be entertained against GST adjudication orders involving evidentiary disputes (electronic data and handwritten notes) when an efficacious statutory appellate remedy under Section 107 is available. Whether a… Read More »
Quashing Demand Based on Defective Mismatch SCN and Remanding Case Due to Natural Justice Violations Issue Whether an adjudication order and appellate order confirming ITC disallowance can be sustained when the Show Cause Notice (SCN) lacked full particulars, mismatch charts were not provided to the assessee, and adequate personal hearing was denied. Facts Disallowance of… Read More »
Interest Under Section 50 Accrues From Original Pre-GST Clearance Date for Price Escalations, But Penalty Is Inapplicable for Bona Fide Transitional Compliance Issue Whether Section 50 interest on differential GST arising from post-implementation price escalation debit notes accrues from the date of original pre-GST goods clearance or from the month of debit note issuance. Whether… Read More »
Interest Under Section 50 Is Mandatory on Delayed Tax and Must Account for Prior Interest Discharged Issue Whether interest under Section 50 applies to differential GST paid belatedly via Form DRC-03 due to a tax rate hike, even when delayed payment by the customer caused the tax deferral. Whether the Revenue must grant credit for… Read More »
Retrospective Section 16(5) Amendment Validates Belated Input Tax Credit Filed Before November 30, 2021 Issue Whether the petitioner is entitled to Input Tax Credit (ITC) for the period July 2017 to March 2018 under the retrospectively inserted Section 16(5) of the CGST/KGST Act when monthly returns were filed belatedly between April 2019 and August 2019.… Read More »