Notification Schedule III Table Sl No 36 read with section 11 of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority

By | July 30, 2026
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Notification Schedule III Table Sl No 36 read with section 11 of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority   The Gazette of India CG-DL-E-29072026-274936 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 4021] NEW DELHI, WEDNESDAY, JULY 29, 2026/SHRAVAN 7, 1948 MINISTRY OF… Read More »

Notification regarding Implementation of Aadhaar Based Direct Benefit Transfer inn Academic Training Capacity Building Programmes

By | July 30, 2026
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Notification regarding Implementation of Aadhaar Based Direct Benefit Transfer inn Academic Training Capacity Building Programmes The Gazette of India CG-DL-E-29072026-274883 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3862] NEW DELHI, WEDNESDAY, JULY 22, 2026/ASHADHA 31, 1948 MINISTRY OF YOUTH AFFAIRS AND SPORTS NOTIFICATION New Delhi, the 15th July, 2026 S.O. 4032(E).—Whereas the use… Read More »

GST CASE LAWS 27.07.2026

By | July 30, 2026
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GST CASE LAWS 27.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 7 CG Tollway Ltd. v. Union of India Notice issued against High Court order holding that VAT precedents on works contracts do not apply to GST disputes under DBFOT concession agreements since GST is a destination-based supply levy. Click Here Central… Read More »

Supreme Court Issues Notice on High Court Order Refusing Condonation of Delay Beyond Section 107(4) Cap

By | July 30, 2026
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Supreme Court Issues Notice on High Court Order Refusing Condonation of Delay Beyond Section 107(4) Cap Supreme Court Issues Notice on High Court Order Refusing Condonation of Delay Beyond Section 107(4) Cap Issue Whether the limitation period for filing an appeal under Section 107 begins from the date of communication of the order-in-original, and whether… Read More »

Tax Paid Under IGST Head Inadvertently Can Be Appropriated Towards CGST And SGST Dues Directly

By | July 30, 2026
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Tax Paid Under IGST Head Inadvertently Can Be Appropriated Towards CGST And SGST Dues Directly Issue Whether tax inadvertently paid entirely under the IGST head instead of being split into CGST and SGST can be directly appropriated by authorities towards CGST and SGST liabilities without compelling the assessee to pay fresh dues and seek a… Read More »

Assessment Order Passed Without Granting Requested Personal Hearing Under Section 75(4) Is Void and Set Aside

By | July 30, 2026
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Assessment Order Passed Without Granting Requested Personal Hearing Under Section 75(4) Is Void and Set Aside Issue Whether an assessment order confirming tax demand under GST is sustainable when the adjudicating authority fails to grant a personal hearing despite a specific request submitted by the taxpayer under Section 75(4). Facts Tax Period: The dispute pertains… Read More »

Show Cause Notice Issued Without Specific Reasons and Relied-Upon Documents Is Void and Invalidates Recovery

By | July 30, 2026
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Show Cause Notice Issued Without Specific Reasons and Relied-Upon Documents Is Void and Invalidates Recovery Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces statutory text without disclosing specific reasons or supplying relied-upon documents is legally valid, and whether consequential recovery and bank account attachment orders are sustainable. Facts Initiation of… Read More »

Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid

By | July 30, 2026
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Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Confirmation of ITC Reversal Solely Due to Subsequent Supplier Cancellation Without Examining Furnished Documents Is Invalid Issue Whether an adjudication order confirming the reversal of Input Tax Credit (ITC) solely because the supplier’s registration was subsequently cancelled is sustainable… Read More »