GST CASE LAWS 15.10.2026 GST Case Laws & Advisory Summary Relevant Act Section Case Law Title / Source Citation Brief Summary Integrated Goods and Services Tax Act, 2017 Section 5 Wood India Engineering & Projects (P.) Ltd., In re Click here For IT group support services received from a foreign related party under RCM, the… Read More »
INCOME TAX CASE LAWS 15.10.2026 Notifications & Case Laws Summary Relevant Act Section Case Law Title / Source Citation Brief Summary Income-tax Act, 2025 Section 159(1) CBDT Notification F. No. 135/2026 Click here CBDT notified the Protocol amending the India-Mauritius DTAA (signed March 07, 2024), introducing a new Article 27B (Principal Purpose Test) to… Read More »
GST CASE LAWS 7.10.2026 GST CASE LAWS 7.10.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 State Tax Officer v. Sree Amman Traders Click Here Absence of a separate notification does not invalidate cross-empowerment between State and Central GST officers, as cross-empowerment validity is established… Read More »
Apple Watch Series 11 (GPS, 42mm) Key features and Price BUY ONLINE The Apple Watch Series 11 (GPS, 42mm) offers several key features and benefits detailed on the page: Key Health & Wellness Features Sleep Score Tracking: Tracks and scores sleep quality overnight to help evaluate how restorative your rest is. Comprehensive Heart Health:… Read More »
Effective 1 October 2026, the Reserve Bank of India (RBI) implemented a major change under the new Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026. The new regulations bring all service and software exporters under a mandatory Export Declaration Form (EDF) framework, vastly expanding compliance requirements that previously only applied to… Read More »
XGIMI Vibe One 1080p Full HD Projector, Official Netflix & Google TV, Built-in Battery (1.2 Hrs Playtime), 250 ISO Lumens, 2×3W JBL Speakers, Auto Keystone & Auto Focus Buy online Click here XGIMI Vibe One Projector price The XGIMI Vibe One is currently priced at ₹24,999 on Amazon.in (50% off its list MRP of ₹49,999).… Read More »
Assessment and DRC-7 Exceeding SCN Scope and Rejection of GST Cancellation Pending Dues Are Untenable Issue Whether an assessment order and Summary of Order (Form GST DRC-7) that quantify tax demands beyond the scope proposed in the Show Cause Notice (SCN) and fail to record appropriations of tax already paid are legally sustainable, and whether… Read More »
Retrospective Cancellation of Supplier’s GST Registration Cannot Deny Verified ITC Supported by Supplies Retrospective Cancellation of Supplier’s GST Registration Cannot Deny Verified ITC Supported by Supplies Issue Whether Input Tax Credit (ITC) can be denied to a buyer solely due to the retrospective cancellation of the supplier’s GST registration, when the credit is supported by… Read More »
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 »
Detention and Penalty Under Section 129 Unjustified for Mere Expired E-Way Bill Without Intent to Evade Tax Issue Whether detention of goods and imposition of tax and penalty under Section 129(3) are sustainable solely on account of the expiry of an e-way bill during transit, where all underlying documents are genuine and no intent to… Read More »