Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
Clubbing multiple financial years into a single GST demand notice and order is legally valid. Issue Whether the tax authority can legally issue a single/composite Show Cause Notice (SCN) and a single Order-in-Original covering multiple financial years (from 2017-18 to 2022-23) under Section 74 of the CGST/TNGST Act, or if bunching multiple tax periods in… Read More »
Delayed GST appeal allowed on merits by condoning delay following precedent established in identical case. Issue Whether the Appellate Authority was justified in rejecting the petitioner’s statutory appeal under Section 107 of the CGST/KGST Act solely on the ground of limitation (delay), or if the delay should be condoned to allow a decision on merits… Read More »
GST registration cancellation order passed without specific reasons or detailed SCN violates natural justice principles. GST registration cancellation order passed without specific reasons or detailed SCN violates natural justice principles. Issue Whether the cancellation of the petitioner’s GST registration via a non-speaking order, following a Show Cause Notice (SCN) that lacked specific details of the… Read More »
GST cancellation based on a stale, year-old show cause notice is legally unsustainable. Issue Whether the tax authority can validly cancel a taxpayer’s GST registration based on a stale Show Cause Notice (SCN) after a long period of total inaction spanning two financial years. Facts The petitioner is a partnership firm registered under the CGST/Assam… Read More »
FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026 FAQs on Mandatory Capture of Ship-to Field and Voluntary Closure of E-Way Bill, 2026 Jul 2nd, 2026 “Dear Stakeholders, It is informed that various doubts, queries and representations received from taxpayers, trade, GST Suvidha Providers (GSPs) and other stakeholders regarding the… Read More »
Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026 Advisory on Revision of Timeline for Amendment of Aggregate Annual Turnover (AATO), 2026 Jul 1st, 2026 It is informed that the Aggregate Annual Turnover (AATO) functionality is currently being upgraded to enable automatic updation of AATO as subsequent returns are filed… Read More »
Google investing $1 million in Africa’s indie game developers. Google investing $1 million in Africa’s indie game developers. Sub-Saharan Africa is home to incredible storytelling, which fuels the game development scene in what is one of the world’s fastest-growing gaming markets. But while the talent is immense, there is a significant investment gap. To address… Read More »
GPT 5.6, Mythos ban lifted, realtime avatars, Seedance 2.5, brain ultrasound: AI NEWS GPT 5.6, Mythos ban lifted, realtime avatars, Seedance 2.5, brain ultrasound: AI NEWS #agi #ai #singularity HUGE AI news: Seedance 2.5, Happyhorse 1.1, GPT5.6, Seed 2.1, Krea 2 & more. Thanks to our sponsor Higgsfield. Try Seedance in 4K today https://higgsfield.ai/s/seedance-2-0-… OpenAI’s… Read More »