Delhi Legal Metrology (Enforcement) Amendment Rules Delhi Gazette SG-DL-E-04082026-275194 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 204] DELHI, WEDNESDAY, JULY 29, 2026/SHRAVAN 7, 1948 [N. C. T. D. No. 134 WEIGHTS AND MEASURES DEPARTMENT (DEPARTMENT OF LEGAL METROLOGY) NOTIFICATION Delhi, the 28th July, 2026 F.No.12(2)/W&M/Enforcement/2026/953.— Whereas the draft of the Delhi Legal Metrology (Enforcement) Amendment Rules, 2026,… Read More »
GST CASE LAWS 04.08.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 9 Central Goods and Services Tax Act, 2017 State of Karnataka v. Sudhanva Engineers and Builders Click Here Directions for reimbursement of differential GST liability (18% vs 12%), interest, and penalty for pre-GST contracts are enforceable solely against the employer, not… Read More »
Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Mere uploading of orders on GST portal without actual communication does not constitute valid service for limitation. Issue Whether service of orders solely by uploading them on the GST Common Portal constitutes valid service for computing the limitation… Read More »
Anticipatory Bail Granted to Scrap Trader Accused of Fraudulent ITC Availment Subject to Standard Conditions Issue Whether an applicant apprehending arrest under Section 132 for alleged fraudulent availment of Input Tax Credit (ITC) without actual supply of goods is entitled to anticipatory bail when investigation is ongoing and the applicant cites medical reasons for initial… Read More »
Demand of statutory late fee under Section 47 determined within Section 73 adjudication proceedings is valid. Issue Whether tax authorities have the jurisdiction to determine and demand statutory late fees for delayed return filing under Section 47 through adjudication proceedings initiated under Section 73. Facts Registration & Non-Compliance: The petitioner, a proprietorship firm engaged in… Read More »
Statutory IGST Refund Cannot Be Denied Due to Web Portal Glitches and Must Be Processed Manually Statutory IGST Refund Cannot Be Denied Due to Web Portal Glitches and Must Be Processed Manually Issue Whether an IGST refund claim statutorily recognized under Section 54 of the CGST/TNGST Act can be denied or refused manual processing due… Read More »
GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues Issue Whether a GST registration cancelled under Section 29 solely due to non-filing of returns for six consecutive months can be restored if the taxpayer… Read More »
GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand Issue Whether an order-in-original passed under Section 73 treating excess liability reported in GSTR-1 as an admitted, self-assessed recovery can be sustained without issuing prior intimation in Form GST DRC-01B under Rule 88C to give the taxpayer an opportunity to explain bona… Read More »
Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Issue Whether a writ court can issue directions permitting a contractor to file revised GST returns, waiving statutory interest and penalties, or relaxing… Read More »
INCOME TAX CASE LAWS 04.08.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 2 Prohibition of Benami Property Transactions Act, 1988 Chhotelal v. Moolchand Lodhi Click Here Property purchased in the name of a child or out of joint family funds is excluded from the definition of a benami transaction; a civil suit… Read More »