LEARN AI COURSE ONLINE FROM CERTIFIED CA !

By | September 11, 2026

LEARN AI COURSE ONLINE FROM CERTIFIED CA ! LEARN AI COURSE ONLINE FROM CERTIFIED CA ! contact us on for Courses on AI :  9872233989 Thrilled to share that I have successfully completed Level 2 of the Certificate Course on Artificial Intelligence for CA (AICA) conducted by the Artificial Intelligence Committee of ICAI (at the… Read More »

GST CASE LAWS 10.09.2026

By | September 11, 2026

GST CASE LAWS 10.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 5 Central Goods and Services Tax Act, 2017 Siemens Healthcare (P.) Ltd. v. Union of India Administrative transfers of audit files from the Audit Wing to the Anti-Evasion Wing within the same Commissionerate are administrative, not barred by statute, and warranted… Read More »

Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty.

By | September 11, 2026

Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty. Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty. Issue Whether additional Input Tax Credit (ITC) benefits accrued post-GST transition in a… Read More »

GSTAT upholds dismissal of appeal for default due to persistent failure to cure defects or appear.

By | September 11, 2026

GSTAT upholds dismissal of appeal for default due to persistent failure to cure defects or appear. GSTAT upholds dismissal of appeal for default due to persistent failure to cure defects or appear. Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) is justified in dismissing an appeal for default under Rule 42 without examining… Read More »

Recovery notices against distinct private limited company and unexamined post-death proceedings against legal heirs were quashed.

By | September 11, 2026

Recovery notices against distinct private limited company and unexamined post-death proceedings against legal heirs were quashed. Issue Whether Form GST DRC-13 recovery notices can be issued to attach the bank account of a distinct Private Limited Company for unpaid GST dues of a deceased individual’s proprietary concern under Section 79. Whether GST adjudication orders passed… Read More »

An adjudication order passed under Section 73 by the same officer who conducted the Section 65 audit violates natural justice and is invalid.

By | September 11, 2026

An adjudication order passed under Section 73 by the same officer who conducted the Section 65 audit violates natural justice and is invalid. Issue Whether an adjudication order passed under Section 73(9) by the same GST officer who conducted the audit under Section 65 and issued the Show Cause Notice under Section 73(1) is legally… Read More »

Cancellation of GST Registration Based on a Vague Non-Speaking Show Cause Notice Is Unlawful

By | September 11, 2026

Cancellation of GST Registration Based on a Vague Non-Speaking Show Cause Notice Is Unlawful Issue Whether a Show Cause Notice (SCN) and subsequent cancellation order issued under Section 29 of the CGST/UKGST Act alleging fraud, wilful misstatement, or suppression of facts are legally sustainable when they fail to provide specific factual details and material particulars.… Read More »