Passenger Ship Construction fire appliances and surey rules 2026

By | July 24, 2026

Passenger Ship Construction fire appliances and surey rules 2026 The Gazette of India CG-DL-E-23072026-274725 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 566] NEW DELHI, MONDAY, JULY 13, 2026/ASHADHA 22, 1948 MINISTRY OF PORTS, SHIPPING AND WATERWAYS NOTIFICATION New Delhi, the 13th July, 2026 G.S.R. 624(E).— In exercise of the powers conferred by section… Read More »

GST CASE LAWS 22.07.2026

By | July 24, 2026

GST CASE LAWS 22.07.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 16 Santu Das v. Assistant Commissioner of CGST & C. EX, Chandannagore Division Statutory amendment to Section 16(5) retrospectively extended time; returns filed for FY 2018-19 before November 30, 2021 were valid, and ITC cannot be denied on grounds of delayed… Read More »

Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance.

By | July 24, 2026

Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Project completion occurs on actual OC grant date, necessitating anti-profiteering refund until OC issuance. Issue Whether anti-profiteering provisions apply to a real estate project up to the actual grant date of the Occupancy Certificate (OC), and whether the builder is liable… Read More »

Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2).

By | July 24, 2026

Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Conversion of Section 73 notice to Section 74 demand order is invalid under Section 75(2). Issue Whether an assessment order passed under Section 74 and the rejection of a Section 128A application are sustainable when the Show Cause Notice was… Read More »

Cancellation order passed on grounds not specified in SCN is invalid and restored registration.

By | July 24, 2026

Cancellation order passed on grounds not specified in SCN is invalid and restored registration. Issue Whether a GST registration cancellation order based on non-furnishing of returns is legally sustainable when the preceding Show Cause Notice proposed cancellation solely on grounds of fraud, wilful misstatement, or suppression. Facts Registration Status: The petitioner was a registered taxable… Read More »