GST CASE LAWS 29.07.26

By | July 3, 2026

GST CASE LAWS 29.07.26 Section / Rule Case Law Title / Circular Brief Summary Citation Relevant Act N/A (Jurisdiction) Circular No. 255/01/2026-GST, Dated 25-06-2026 CBIC clarified that GST proceedings validly initiated by a transferor officer before a taxpayer’s migration remain valid. However, subsequent, implementation, and consequential actions must be managed by the transferee officer. Click… Read More »

Bail granted to construction company director arrested over supplier-created ITC mismatch after 15 days in custody.

By | July 3, 2026

Bail granted to construction company director arrested over supplier-created ITC mismatch after 15 days in custody. Issue Whether a director of a civil construction company is entitled to regular bail under Section 483 of the BNSS, 2023, when arrested under Section 132(5) of the Assam GST Act for alleged wrongful Input Tax Credit (ITC) utilization… Read More »

Appeal filed within three months of a rectification rejection cannot be dismissed as time-barred.

By | July 3, 2026

Appeal filed within three months of a rectification rejection cannot be dismissed as time-barred. Issue Whether a statutory appeal filed within three months from the rejection of a rectification application can be dismissed as time-barred on a technicality if the appeal memo mistakenly assails the original assessment order rather than the rectification rejection order. Facts… Read More »