Notification of Rule 281A and form No. 173A in respect of exemptions provided under Sl. No. 13D and 13E of schedule IV to Income tax Act 2025.

By | October 22, 2026
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Notification of Rule 281A and form No. 173A in respect of exemptions provided under Sl. No. 13D and 13E of schedule IV to Income tax Act 2025.     The Gazette of India CG-DL-E-19102026-277288 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. ] NEW DELHI, MONDAY, OCTOBER ASVINA MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th October, 2026 INCOME-TAX… Read More »

Exemption from deduction of tax at source in respect of interest payable under the New Development Bank (NDB) Maharajah INR Bond Programme.

By | October 22, 2026
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Exemption from deduction of tax at source in respect of interest payable under the New Development Bank (NDB) Maharajah INR Bond Programme.     The Gazette of India CG-DL-E-19102026-277283 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 5477] NEW DELHI, MONDAY, OCTOBER 19, 2026/ASVINA 27, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD… Read More »

Publication of the Notification for third Amendment in SEZs Rules, 2026

By | October 22, 2026
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Publication of the Notification for third Amendment in SEZs Rules, 2026     The Gazette of India CG-DL-E-19102026-277277 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 822] NEW DELHI, THURSDAY, OCTOBER 15, 2026/ASVINA 23, 1948 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) NOTIFICATION New Delhi, the 15th October, 2026 G.S.R. 893(E).— In exercise… Read More »

To allow Bharatiya Beej Sahakari Samiti Limited (BBSSL) to perform Aadhaar authentication and to use Aadhaar number during authentication for establishing the identity of Aadhaar number holder.

By | October 22, 2026
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To allow Bharatiya Beej Sahakari Samiti Limited (BBSSL) to perform Aadhaar authentication and to use Aadhaar number during authentication for establishing the identity of Aadhaar number holder.   The Gazette of India CG-DL-E-19102026-277276 EXTRAORDINARY PART II—Section 3—Sub-section (ii) No. 5457] NEW DELHI, FRIDAY, OCTOBER 16, 2026/ASVINA 24, 1948 MINISTRY OF COOPERATION NOTIFICATION New Delhi, the… Read More »

GST CASE LAWS 21.10.2026

By | October 21, 2026
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GST CASE LAWS 21.10.2026   Here is the structured table containing the Relevant Act, Section, Case Law Title, Citation, and Brief Summary extracted from your text: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 9 Feel Good Hospitality (P.) Ltd., In re Click here Where the… Read More »

Bail order granted through forum shopping, suppression of material facts, and listing during vacation set aside.

By | October 21, 2026
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Bail order granted through forum shopping, suppression of material facts, and listing during vacation set aside. Issue Whether bail granted by a High Court during winter vacation can be sustained when obtained through suppression of material facts, non-disclosure of parallel remedies, and improper urgency listing. How the period prescribed in procedural orders (e.g., “two weeks… Read More »

Departmental appeal before GSTAT below twenty lakh monetary threshold is non-maintainable and dismissed

By | October 21, 2026
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Departmental appeal before GSTAT below twenty lakh monetary threshold is non-maintainable and dismissed Issue Whether a departmental appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(3) challenging the setting aside of a penalty and fine totaling Rs. 2,54,730 is maintainable under Section 120 when it falls below the prescribed monetary… Read More »

Departmental appeal below twenty lakh monetary threshold before GST Appellate Tribunal is non-maintainable and dismissed.

By | October 21, 2026
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Departmental appeal below twenty lakh monetary threshold before GST Appellate Tribunal is non-maintainable and dismissed. Issue Whether a departmental appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) challenging a penalty reduction below the prescribed monetary limit of Rs. 20 lakhs is maintainable under Section 120. Whether the Revenue can pursue an appeal below… Read More »

Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107.

By | October 21, 2026
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Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107. Issue Whether mere electronic uploading of an order on the GST portal constitutes valid communication/service under Section 169 to trigger the commencement of the limitation period for filing an appeal under Section 107(1). Whether an appeal dismissed… Read More »

Manual consolidated refund application permitted for export ITC where online refiling facility was unavailable.

By | October 21, 2026
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Manual consolidated refund application permitted for export ITC where online refiling facility was unavailable. Issue Whether an exporter who withdrew online refund applications for accumulated Input Tax Credit (ITC) and got the credit re-credited to the electronic credit ledger can be permitted to file a manual consolidated refund application under Rule 97A due to the… Read More »