Income tax (Fifth Amendment) Rules, 2026

By | September 23, 2026
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Income tax (Fifth Amendment) Rules, 2026 Income tax (Fifth Amendment) Rules, 2026 The Gazette of India CG-DL-E-22092026-276402 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 760] NEW DELHI, TUESDAY, SEPTEMBER 22, 2026/BHADRA 31, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 22nd September, 2026 INCOME-TAX G.S.R. 830(E).— In exercise of the powers conferred by section 533 read with sections 395(4)(a) and 397(3)(a) and ofthe Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the… Read More »

GST CASE LAW 21.09.2026

By | September 22, 2026
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GST CASE LAW 21.09.2026   Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 6 Krishna Industries v. Commissioner of Central Goods and Services Tax Action by Central authorities based on distinct intelligence of bogus transactions is not barred under Section 6(2)(b) merely because State authorities invoked Section 73, as two… Read More »

Due to a split opinion between Judicial and Technical Members on e-way bill vehicle mismatch, the matter is referred to the Vice President of GSTAT.

By | September 22, 2026
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Due to a split opinion between Judicial and Technical Members on e-way bill vehicle mismatch, the matter is referred to the Vice President of GSTAT. Issue Whether entering an entirely different vehicle number in Part-B of an e-way bill constitutes a fatal statutory breach attracting penalty under Section 129(3), or if the presence of genuine… Read More »

Departmental Appeal Below Prescribed Monetary Limit Is Unmaintainable and Liable to Dismissal at Threshold

By | September 22, 2026
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Departmental Appeal Below Prescribed Monetary Limit Is Unmaintainable and Liable to Dismissal at Threshold Issue Whether a departmental appeal filed by the State Tax Department before the GSTAT under Section 112(3) is maintainable when the disputed penalty amount is below the mandatory monetary threshold prescribed under Section 120 and no specific statutory exception is demonstrated… Read More »

Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination

By | September 22, 2026
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Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination Supreme Court Permits GSTAT Appeal Without Pre-Deposit Pending Special Leave Petition Determination Issue Whether a writ petition under Article 226 is maintainable to bypass the alternative statutory remedy under Section 112 of the CGST Act, and whether an appellate tribunal can be directed… Read More »