Notification u/s 45(3)(a)(i) r.w.s. 45(4)(b) of the Income Tax Act, 2025 in the case of Jai Research Foundation, Valsad, Gujarat

By | September 30, 2026

Notification u/s 45(3)(a)(i) r.w.s. 45(4)(b) of the Income Tax Act, 2025 in the case of Jai Research Foundation, Valsad, Gujarat     The Gazette of India CG-DL-E-29092026-276611 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 5146] NEW DELHI, TUESDAY, SEPTEMBER 29, 2026/ASVINA 7, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT… Read More »

Notification for amendment in Paragraph 7(1) of EPS, 2026

By | September 30, 2026

Notification for amendment in Paragraph 7(1) of EPS, 2026   The Gazette of India CG-DL-E-29092026-276595 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 777] NEW DELHI, FRIDAY, SEPTEMBER 25, 2026/ASVINA 3, 1948 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 25th September, 2026 G.S.R. 847(E).— In exercise of the powers conferred by clause… Read More »

GST CASE LAWS 28.09.2026

By | September 30, 2026

Click Here GST CASE LAWS 28.09.2026   SECTION CASE LAW TITLE Brief Summary Citation Relevant Act Section 9 Green Valley Sumo Taxi Stand Union Srinagar Dood Ganga v. Union Territory of J And K GST on rentals cannot be demanded for the period prior to 08.07.2017 as GST came into force only thereafter; the petitioner-taxi… Read More »

FIR and criminal prosecution under BNS for GST evasion are impermissible when special CGST UPGST proceedings are already initiated on identical facts

By | September 30, 2026

FIR and criminal prosecution under BNS for GST evasion are impermissible when special CGST UPGST proceedings are already initiated on identical facts Issue Whether initiation and continuation of parallel criminal prosecution under Bharatiya Nyaya Sanhita, 2023 (BNS) by state authorities is permissible when proceedings under the special GST law (CGST/UPGST Act) are already initiated on… Read More »

Expired E-Way Bill and Unupdated Trans-shipment Vehicle Justify Goods Detention and Penalty Under Section 129

By | September 30, 2026

Expired E-Way Bill and Unupdated Trans-shipment Vehicle Justify Goods Detention and Penalty Under Section 129 Issue Whether the interception of a vehicle carrying goods with an expired E-way bill and unupdated Part-B details following trans-shipment, alongside an unexplained route deviation, justifies detention and penalty under Section 129 of the CGST/UPGST Act. Facts Interception of Consignment:… Read More »