Publishing various notifications in Extra Ordinary Gazette The Gazette of India CG-DL-E-24072026-274780 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 593] NEW DELHI, THURSDAY, JULY 23, 2026//SHRAVAN 1, 1948 MINISTRY OF FINANCE (Department of Financial Services) NOTIFICATION New Delhi, the 23rd July, 2026 G.S.R. 652(E).— Draft rules to supersede the Insurance Rules, 1939, except… Read More »
Notification in the case of Kerala Headload Workers Welfare Board, Kochi The Gazette of India CG-DL-E-23072026-274740 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3877] NEW DELHI, THURSDAY, JULY 23, 2026/SHRAVAN 1, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd July, 2026 S.O. 4047(E).— Whereas,… Read More »
To notify regarding designation of Special courts under Section 43 (1) of PMLA, 2002 in the state of Gujarat The Gazette of India CG-DL-E-23072026-274735 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3879] NEW DELHI, THURSDAY, JULY 23, 2026/SHRAVAN 1, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 23rd July, 2026… Read More »
GST CASE LAWS 23.07.2026 GST CASE LAWS 23.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Advance Engineering Farms and Equipments v. State of Assam Input tax credit (ITC) cannot be denied to a bona fide purchaser holding a valid tax invoice merely because the supplier failed to pay tax or file… Read More »
Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order Uploading SCN Solely On GST Portal Without Email Or Post Service Invalidates Registration Cancellation Order Issue Validity of SCN Served Solely via Portal: Whether uploading a Show Cause Notice (SCN) for registration cancellation on the GST portal without additional service… Read More »
Penalty Under Section 122 Quashed Due To Non-Issuance Of SCN And Natural Justice Breach Issue Validity of Section 122 Penalty Issued Without SCN: Whether a penalty imposed for offences under Section 122 of the CGST/SGST Act can be legally sustained when the authorities fail to issue a prior Show Cause Notice (SCN) and deny a… Read More »
Section 5 Of Limitation Act Is Impliedly Excluded For Condoning Delay Beyond Capped Period Under Section 107 GST Issue Applicability of Section 5 of Limitation Act to Section 107 GST Appeals: Whether the Appellate Authority under Section 107 of the CGST/UKGST Act, 2017 has the power to condone delay beyond the statutory period prescribed under… Read More »
Cancellation Notice Proposing GST Registration Termination Is Invalid If Vague And Lacking Material Particulars Issue Validity of Vague Show Cause Notice for GST Cancellation: Whether a show cause notice proposing cancellation of GST registration under Section 29 of the CGST/SGST Act read with Rules 21 and 22 is legally sustainable when it fails to disclose… Read More »
Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Input Tax Credit Cannot Be Denied To Bona Fide Purchaser For Supplier’s Failure To File GST Returns Issue Denial of Input Tax Credit (ITC) for Seller’s Default: Whether Input Tax Credit can be denied to a bona fide… Read More »
INCOME TAX CASE LAW 23.07.2026 INCOME TAX CASE LAW 23.07.2026 Section Case Law Title / Ref. Brief Summary Citation Relevant Act Rule 157 Notification No. 94/2026 CBDT widened the definition of ‘specified fund’ under Rule 157 to include Cat-I and Cat-II AIFs regulated by SEBI/IFSCA in an IFSC, alongside Schedule VI funds. Click Here Income-tax… Read More »