Monthly Archives: October 2026

Supreme Court Dismisses Review Petition, Holding Non-Filing of Returns Despite Tax Collection Amounts to Willful Suppression Under Section 74 CGST Act

By | October 5, 2026
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Supreme Court Dismisses Review Petition, Holding Non-Filing of Returns Despite Tax Collection Amounts to Willful Suppression Under Section 74 CGST Act Supreme Court Dismisses Review Petition, Holding Non-Filing of Returns Despite Tax Collection Amounts to Willful Suppression Under Section 74 CGST Act Issue Whether an assessee who fails to file monthly GSTR-3B returns and pay… Read More »

CBDT amends notification to place JCIT (Appeals) and Addl. C…

By | October 5, 2026
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CBDT amends notification to place JCIT (Appeals) and Addl. C… CBDT amends notification to place JCIT (Appeals) and Addl. C…   MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th September, 2026 (INCOME TAX) S.O. 5368(E).—In exercise of the powers conferred by section 238 of the Income-tax Act,… Read More »

GST CASE LAWS 29.09.2026

By | October 3, 2026
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GST CASE LAWS 29.09.2026   Section Relevant Act Case Law Title Brief Summary Citation Section 6 Central Goods and Services Tax Act, 2017 Vertilink Media Solutions (P.) Ltd. v. Anti Evasion Branch Bar on parallel proceedings between DGGI and State GST officers does not apply where proceedings cover distinct subject matters, despite commonality in party,… Read More »

Failure to Issue Section 129 Notice Within Mandatory Seven Days Invalidates Penalty and Detention Proceedings

By | October 3, 2026
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Failure to Issue Section 129 Notice Within Mandatory Seven Days Invalidates Penalty and Detention Proceedings Issue Whether the seven-day timeline prescribed under Section 129(3) of the CGST/JKGST Act for issuing a notice post-detention of goods and conveyance is mandatory, and whether a delay of even one day in issuing the notice invalidates the penalty order.… Read More »

High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown

By | October 3, 2026
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High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown High Court Condones GST Appeal Delay and Directs Hearing on Merits When Sufficient Cause Shown Issue Whether the First Appellate Authority was justified in dismissing a statutory appeal under Section 107 of the CGST/WBGST Act as time-barred when the assessee… Read More »