Union Bank of India FATCA DECLARATION Union Bank of India FATCA DECLARATION From Download This document is a bilingual (Hindi and English) Union Bank of India FATCA Annexure form, required under Section 285BA of the Income Tax Act, 1961 (fatca decl… p. 1). It is mandatory for all individual or joint accounts opened since September… Read More »
Union Bank of India Debit Card Application Union Bank of India Debit Card Application from Download The provided document is a bilingual Union Bank of India Application Form for Debit Card / Mobile Banking (p. 1). [1] Here are the key points extracted directly from the form: 1. Basic Account & Branch Details Mandatory… Read More »
GST CASE LAWS 23.06.2026 Here is the structured summary of the GST case laws organized into a scannable table format, categorised by their respective section, case title, brief summary, citation, and the relevant act. Relevant Act Section Case Law Title Citation Brief Summary CGST Act, 2017 Section 30 Anand Reddy Jejah v. Joint Commissioner (State… Read More »
Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Writ petitions must be redirected to the newly operational GST Appellate Tribunal for statutory adjudication. Issue Whether the High Court should continue to entertain a writ petition on merits or relegate the petitioner to the statutory remedy of filing an… Read More »
Writ petitions for SEZ IGST refunds will not be entertained when an efficacious statutory appeal remedy exists. Issue Whether a Special Economic Zone (SEZ) unit can bypass the alternative, efficacious statutory appeal remedy under Section 107 of the CGST Act and directly invoke writ jurisdiction to challenge an IGST refund rejection order. Facts The petitioner… Read More »
Courts retain inherent jurisdiction to waive the mandatory ten percent pre-deposit for filing GST appeals. Issue Whether the court holds the inherent jurisdiction under Article 226 to waive the statutory mandate of a 10% pre-deposit for entertaining a first appeal under Section 107 of the GST Act in appropriate cases. Facts The tax department issued… Read More »
Revenue must immediately restore a cancelled GST registration if the appellate authority orders restoration. Issue Whether the tax department can legally refuse to comply with an appellate order directing the restoration of a cancelled GST registration on the grounds that a further appeal is pending and a subsequent physical survey showed no ongoing business. Facts… Read More »
Regular bail is admissible for GST offenses post-investigation if the trial is prolonged and incarceration spans six months. Issue Whether an accused prosecuted for GST offenses involving the alleged wrongful availment and passing of fake Input Tax Credit (ITC) worth ₹88.28 crores is entitled to regular bail under Section 69, read with Section 132, after… Read More »
GST registration cancelled for non-filing must be restored expeditiously upon payment of all outstanding tax dues. Issue Whether a taxpayer is entitled to the restoration of their cancelled GST registration under Section 30 and Rule 22(4) on the grounds of financial hardship, provided they demonstrate a readiness to pay all arrears of tax, interest, penalty,… Read More »
GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation explanations. explanations. Issue Whether the tax authority is legally justified in rejecting an application for the revocation of a cancelled GST registration solely by issuing a non-speaking… Read More »