Absence of Signature Doesn’t Invalidate GST Order; Appeal is the Proper Remedy. Issue Can a GST Order-in-Original be considered void and challenged through a writ petition solely because it lacks the physical signature of the issuing officer, especially when the accompanying summary in Form DRC-07 contains all the officer’s details? Facts An assessee received a… Read More »
Consolidated SCNs for Multiple Years Under GST Are Impermissible Title: Revenue Cannot Consolidate Multiple Financial Years in a Single Show Cause Notice; Such Clubbing is Without Jurisdiction and Constitutes a Judicial Overreach (Name of Court and Case typically mentioned in the full article) Issue: Whether a single, consolidated Show Cause Notice (SCN) or assessment order… Read More »
Refund Can’t Be Denied on Limitation Ground on Double Payment of GST (Petitioner vs. The State of West Bengal & Ors.) Issue: Whether a taxpayer who has inadvertently made a double payment of Goods and Services Tax (GST) on a single transaction can be denied a refund for the excess amount solely on the ground… Read More »
DGFT Amends Foreign Trade Procedures for India-EFTA TEPA, Easing Certificate of Origin Process Issue: To simplify and expedite the implementation of the India-European Free Trade Association (EFTA) Trade and Economic Partnership Agreement (TEPA), the Directorate General of Foreign Trade (DGFT) amended the Foreign Trade Procedures (FTP) specifically concerning the issuance of the Certificates of Origin… Read More »
New GST Registration System from November 1: What Will Change for Small Businesses Issue: To curb the menace of Goods and Services Tax (GST) fraud, particularly the registration of fake companies for illegal Input Tax Credit (ITC), the GST Network (GSTN) is implementing a comprehensive new registration system with stringent verification protocols, which will significantly… Read More »
DGFT Amends Foreign Trade Policy: New Agencies Authorized to Issue Certificates of Origin for India-EFTA TEPA Issue: To implement the recently concluded India-European Free Trade Association (EFTA) Trade and Economic Partnership Agreement (TEPA), the Directorate General of Foreign Trade (DGFT) needed to designate the competent authorities responsible for issuing the crucial Certificates of Origin (CoO).… Read More »
Bombay HC Quashes Income Tax Assessment Over Use of AI-generated Case Laws (Puneet Batra vs. Union of India & Ors.) Issue: Whether an income tax assessment order is legally sustainable if the Assessing Officer (AO), performing a quasi-judicial function, relies on non-existent, fictitious, or AI-generated judicial precedents without proper cross-verification, thereby committing a procedural lapse… Read More »
CBIC assigned Proper Officers & Monetary Limits under Sections 74A, 75(2) & 122 of the CGST Act, 2017 vide Circular No. 254/11/2025-GST issued Dated October 27, 2025 The Central Board of Indirect Taxes & Customs (CBIC) has issued an important clarification assigning proper officers and prescribing monetary limits for issuance of show cause notices (SCNs),… Read More »
Bombay High Court Ruling on Self-Assessment Tax Delay Vilas Babanrao Kalokhe vs. PCIT (Central) Issue: Whether the mere delay in paying self-assessment tax, required under Section 140A of the Income-tax Act, automatically constitutes a “willful attempt to evade tax” punishable by criminal prosecution under Section 276C(2) of the Income-tax Act, 1961. Facts: The petitioner… Read More »
Cabinet approves Terms of Reference of 8th Central Pay Commission Posted On: 28 OCT 2025 3:04PM by PIB Delhi The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, today approved the Terms of Reference of 8th Central Pay Commission. The 8th Central Pay Commission will be a temporary body. The Commission will comprise… Read More »