Inter State Council (Amendment) Order, 2026 The Gazette of India CG-DL-E-18092026-276317 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4937] NEW DELHI, FRIDAY, SEPTEMBER 18, 2026/BHADRA 27, 1948 MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 9th September, 2026 S.O. 5143(E).— The following order by the President is published for general information. ORDER… Read More »
Reappointing Shri Kamlesh Chandra Varshney, IRS IT 1990 Retd, to the post of Whole Time Member, Securities and Exchange Board of India. The Gazette of India CG-DL-E-18092026-276316 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4936] NEW DELHI, FRIDAY, SEPTEMBER 18, 2026/BHADRA 27, 1948 MINISTRY OF FINANCE (Department of Economic Affairs) (FINANCIAL… Read More »
Incorporate alternate means of identification for aadhar authentication The Gazette of India CG-DL-E-18092026-276306 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4879] NEW DELHI, TUESDAY, SEPTEMBER 15, 2026/BHADRA 24, 1948 MINISTRY OF CONSUMER AFFAIRS, FOOD AND PUBLIC DISTRIBUTION (Department of Food and Public Distribution) (WAREHOUSING DEVELOPMENT AND REGULATORY AUTHORITY ) NOTIFICATION New Delhi,… Read More »
GST CASE LAW 22.09.2026 Here is the summary of the recent Goods and Services Tax (GST) case laws organized in a table format: Section Case Law Title Brief Summary Citation Relevant Act Section 5 Katyani Exports v. Union of India Notification No. 2/2017 (as amended by Notification No. 2/2022) validly confers pan-India jurisdiction on officers… Read More »
Section 129 Penalty Order Issued After 445 Days Void Ab Initio For Statutory Limitation Delay Issue Whether a penalty order passed under Section 129(3) of the CGST/KSGST Act after a delay of 445 days from the service of notice—violating the mandatory seven-day statutory limitation period—is void ab initio and a nullity in law. Facts Business… Read More »
Section 129 Penalty Order Passed After 28 Days Void Ab Initio for Violating Mandatory Seven-Day Limitation Issue Whether a penalty order passed under Section 129(3) of the CGST/KSGST Act after a delay of 28 days from the date of service of notice—exceeding the prescribed seven-day statutory limitation period—is void ab initio and legally unsustainable. Facts… Read More »
Detention Order Passed After Seven Days Under Section 129(3) Is Illegal and Void Issue Whether a detention order passed under Section 129(3) of the CGST/KGST Act after a delay of 230 days from the service of notice—instead of within the statutory limit of seven days—is illegal and without jurisdiction. Facts Movement of Goods: On 30-07-2020,… Read More »
Departmental Appeal Dismissed as Disputed Tax of ₹6.30 Lakh Fell Below Mandatory Monetary Limit Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) against an order setting aside tax demands on an SEZ unit is maintainable when the disputed tax is below the mandatory monetary threshold… Read More »
Departmental appeal before GSTAT dismissed as non-maintainable due to disputed tax falling below statutory monetary threshold limit. Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) is maintainable when the disputed tax amount is below the prescribed monetary threshold limit of Rs. 20 lakh and no… Read More »
High Court Directs Appellate Adjudication Without Limitation Bar for Assessment Order Uploaded Solely on Portal High Court Directs Appellate Adjudication Without Limitation Bar for Assessment Order Uploaded Solely on Portal Issue Whether a writ petition challenging a GST assessment order passed without physical service and alleged denial of personal hearing should be entertained directly under… Read More »