Regular bail was granted as investigation relied on documentary evidence and custody exceeded seven months. Issue Whether regular bail under Section 528 of Bharatiya Nagarik Suraksha Sanhita, 2023 should be granted to petitioners accused of creating fake firms and fraudulently passing Input Tax Credit (ITC) worth Rs. 197 crores under Section 132 of the CGST… Read More »
In view of Sections 16(5) and 16(6), demand for belated ITC was set aside and matter remanded. In view of Sections 16(5) and 16(6), demand for belated ITC was set aside and matter remanded. Issue Whether an assessment order confirming a demand for belated availing of Input Tax Credit (ITC) under Section 16(4) should be… Read More »
Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Writ petitions against GST show cause notices or final orders are not maintainable when statutory appeal remedies exist. Issue Whether a writ petition under Article 32 of the Constitution challenging a show cause notice or a final… Read More »
Provide more clear, contextual feedback with timestamped comments in Google Drive videos Provide more clear, contextual feedback with timestamped comments in Google Drive videos We are introducing timestamped comments for videos in Google Drive on the web. Users can now anchor comments to a specific time mark in a video, making video collaboration more direct,… Read More »
Gemini API Managed Agents: 3.6 Flash, hooks, and more Gemini API Managed Agents: 3.6 Flash, hooks, and more Managed Agents in Gemini API now default to Gemini 3.6 Flash. New environment hooks let you block, lint, or audit tool calls inside the sandbox. Also, we’ve added budget controls, scheduled triggers, and free tier access. Managed… Read More »
Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements Advisory on Keeping on Hold the Proposed e-Way Bill Enhancements Jul 29th, 2026 GSTN had earlier issued advisories dated 9th June 2026 and 17th June 2026 regarding certain proposed enhancements to the e-Way Bill system, with the scheduled date of implementation as 1st August 2026.… Read More »
INCOME TAX CASE LAWS 31.07.2026 Relevant Act Section Case Law Title Brief Summary Citation Prevention of Money Laundering Act, 2002 Section 2 Cochin Minerals and Rutile Ltd. v. Directorate of Enforcement Proceeds of crime investigation and attachment actions under PMLA can start without an FIR/complaint for the scheduled offence; existence of an FIR is not… Read More »
Mere delayed payment of tax without evidence of wilful attempt to evade cannot attract prosecution. Issue Whether the mere delayed payment of assessed tax, in the absence of circumstances evidencing a wilful attempt to evade, constitutes an offence under Section 276C(2) when read with the presumption of culpable mental state under Section 278E, and whether… Read More »
Reassessment is invalid if AO fails to dispose of assessee’s objections via separate speaking order. Issue Whether a reassessment order passed under Section 147 read with Section 143(3) is legally valid when the Assessing Officer fails to dispose of the assessee’s objections against the recorded reasons for reopening by a separate speaking order before completing… Read More »
State VAT department qualifies as a law enforcement agency under CBDT Circulars for monetary limits. Issue Whether information received from the State VAT department qualifies as information received from a “law enforcement agency” under Clause 10(e) of CBDT Circular No. 3/2018 dated 11.07.2018 read with Circular dated 20.08.2018, thereby excepting the Revenue’s appeal from dismissal… Read More »