57TH GST Council Recommendations pertaining to supply of goods

By | October 30, 2026

57TH GST Council Recommendations pertaining to supply of goods   The Gazette of India CG-DL-E-27102026-277454 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 848] NEW DELHI, TUESDAY, OCTOBER 27, 2026/KARTIKA 5, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th October, 2026 No. 02/2026- Central Tax (Rate) G.S.R. 921(E).— In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017… Read More »

Recommendations of the 57th GST Council Meeting in respect of supply of services

By | October 30, 2026

  Recommendations of the 57th GST Council Meeting in respect of supply of services   The Gazette of India CG-DL-E-28102026-277456 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 849] NEW DELHI, TUESDAY, OCTOBER 27, 2026/KARTIKA 5, 1948   MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th October, 2026 No. 06/2026- Central Tax (Rate) G.S.R. 936(E).— In exercise of the powers conferred by sub-sections (1),… Read More »

ICD at Anekollu Krishnagiri District

By | October 30, 2026

ICD at Anekollu Krishnagiri District     The Gazette of India CG-DL-E-28102026-277477 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 851] NEW DELHI, WEDNESDAY, OCTOBER 28, 2026/KARTIKA 6, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 28th October, 2026 No. 88/2026 – Customs (N.T.)… Read More »

Exemption from Tax Deducted/Collected at Source (TDS/TCS) to the International Rice Research Institute (IRRI).

By | October 30, 2026

Exemption from Tax Deducted/Collected at Source (TDS/TCS) to the International Rice Research Institute (IRRI).     The Gazette of India CG-DL-E-28102026-277478 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 5629] NEW DELHI, WEDNESDAY, OCTOBER 28, 2026/KARTIKA 6, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th… Read More »

Notification regarding rationalization of shelf life under Rule 31 of Drugs Rules, 1945

By | October 30, 2026

Notification regarding rationalization of shelf life under Rule 31 of Drugs Rules, 1945     The Gazette of India CG-DL-E-29102026-277502 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 850] NEW DELHI, WEDNESDAY, OCTOBER 28, 2026/KARTIKA 6, 1948 MINISTRY OF HEALTH AND FAMILY WELFARE (Department of Health and Family Welfare) NOTIFICATION New Delhi, the 16th… Read More »

GST CASE LAWS 28.10.2026

By | October 29, 2026

GST CASE LAWS 28.10.2026   Section Case Law Title Brief Summary Citation Relevant Act Section 5 MGM Oil Mills (P.) Ltd. v. Union of India Quashed IGST demands on ocean freight following the Supreme Court ruling in Mohit Minerals, as no legal basis remained for such a levy. Click here IGST Act, 2017 Section 9… Read More »

No Perversity in Special Judge’s Order Granting Bail in Fake ITC Case and Petition Dismissed

By | October 29, 2026

No Perversity in Special Judge’s Order Granting Bail in Fake ITC Case and Petition Dismissed Issue Whether a bail order granted to an alleged mastermind of a fake ITC network under Section 132 of the CGST Act can be cancelled under BNSS in the absence of perversity, illegality, or post-release supervening circumstances. Facts Allegations: DGGI… Read More »

Revocation of Approved Section 128A Tax Settlement Waiver via Form GST SPL-05 Is Impermissible and Quashed

By | October 29, 2026

Revocation of Approved Section 128A Tax Settlement Waiver via Form GST SPL-05 Is Impermissible and Quashed Issue Whether the designated authority can revoke an approved tax settlement waiver granted under Section 128A via Form GST SPL-05 in non-fraud proceedings under Section 73, outside the specific exceptions outlined in Rule 164(16) or (17). Facts Period &… Read More »

Ex Parte Demand Orders Remanded as Blind Portal Matching Ignored ITC Reversals and Statutory Formulas

By | October 29, 2026

Ex Parte Demand Orders Remanded as Blind Portal Matching Ignored ITC Reversals and Statutory Formulas Issue Whether ex parte adjudication orders confirming demands based purely on portal discrepancies (GSTR-3B vs GSTR-2A, GSTR-9 vs GSTR-9C) and common credit reversals are sustainable without verifying actual books, net ITC reversals, and statutory turnover ratios. Facts Business Background: The… Read More »

Cancellation of GST Registration for Non-Submission of Additional Place Rent Agreement Is Unlawful and Quashed

By | October 29, 2026

Cancellation of GST Registration for Non-Submission of Additional Place Rent Agreement Is Unlawful and Quashed Cancellation of GST Registration for Non-Submission of Additional Place Rent Agreement Is Unlawful and Quashed Issue Whether GST registration can be cancelled under Rule 21 solely for the failure to submit a rent agreement for an additional place of business… Read More »