Tag Archives: Union of India

Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid

By | August 15, 2026
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Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Issue Whether Rule 12(4) of the Health Security Se National Security Cess Rules, 2026, which computes cess based on the total monthly production capacity of all machines installed during… Read More »

Notice Signed on 31 March 2021 but Dispatched on 1 April 2021 Is Deemed Issued Post-Amendment

By | August 15, 2026
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Notice Signed on 31 March 2021 but Dispatched on 1 April 2021 Is Deemed Issued Post-Amendment Issue Whether a reassessment notice under Section 148 dated and digitally signed on 31 March 2021, but dispatched via the ITBA system on 1 April 2021, is deemed issued under the amended law requiring compliance with Section 148A. Facts… Read More »

High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication

By | August 15, 2026
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High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication Issue Whether the interim order prohibiting the processing of income tax returns of High Court and Supreme Court Judges under the new tax regime (Section… Read More »

Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid

By | August 15, 2026
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Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid Issue Whether Rule 8A(3) of the Wealth-tax Rules, 1957, which mandates a degree in Agricultural Science for registration as a valuer… Read More »

High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable

By | August 14, 2026
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High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable Issue Whether an appeal filed on 28.12.2023 against an order-in-original passed under Section 74 was entitled to the benefit of the special amnesty procedure under Notification No. 53/2023-Central Tax, despite the… Read More »

Assam GST Demand Order Set Aside as Time-Barred and Issued in Violation of Principles of Natural Justice

By | August 14, 2026
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Assam GST Demand Order Set Aside as Time-Barred and Issued in Violation of Principles of Natural Justice Issue Whether a demand order passed under Section 73 of the Assam GST Act for FY 2018–19 on 30.04.2024 is time-barred in the absence of a State notification extending the limitation period under Section 168A. Whether a demand… Read More »

Omission of Rule 96(10) Applies to All Pending IGST Export Refund Proceedings Benefit

By | August 14, 2026
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Omission of Rule 96(10) Applies to All Pending IGST Export Refund Proceedings Benefit Issue Whether the omission of sub-rule (10) of Rule 96 of the CGST Rules, 2017 via Notification No. 20/2024 with effect from 08.10.2024 applies to pending proceedings, enabling assessees to claim refunds of integrated tax (IGST) paid on exported goods/services without the… Read More »

Consolidated GST Show Cause Notice and Order Covering Multiple Financial Years Are Impermissible and Quashed

By | August 13, 2026
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Consolidated GST Show Cause Notice and Order Covering Multiple Financial Years Are Impermissible and Quashed Issue Whether issuing a single consolidated show-cause notice (SCN) and passing a consequential adjudication order covering multiple financial years is legally permissible under Section 74 read with Section 73 of the CGST/MGST Act. Facts The DGGI Nagpur issued a single… Read More »

Consolidated GST Show-Cause Notice Covering Multiple Assessment Years Is Permissible and Cannot Be Challenged via Writ

By | August 13, 2026
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Consolidated GST Show-Cause Notice Covering Multiple Assessment Years Is Permissible and Cannot Be Challenged via Writ Issue Whether a consolidated show-cause notice (SCN) issued under Section 73 or Section 74 of the CGST/AGST Act covering multiple financial years is legally permissible. Whether a writ petition under Article 226 of the Constitution is maintainable at the… Read More »

Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance

By | August 13, 2026
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Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Issue Whether an arrest under Section 69 read with Section 132 of the CGST Act for an offense carrying a maximum punishment of five years… Read More »