Sailing Vessels Rules 2026

By | September 26, 2026

  Sailing Vessels Rules 2026   The Gazette of India CG-DL-E-25092026-276506 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 744] NEW DELHI, WEDNESDAY, SEPTEMBER 16, 2026/BHADRA 16, 1948 MINISTRY OF PORT SHIPPING AND WATERWAYS NOTIFICATION New Delhi, the 16th September, 2026 G.S.R. 814(E).—In exercise of the powers conferred by clauses (b), (c), (j), (k), (l) and (m) of sub-section (2) of section 280 read with sub-sections (1) and (2) of section 264, sub-sections (1) and (2)… Read More »

Publication of Notification

By | September 26, 2026

Publication of Notification   The Gazette of India CG-DL-E-23092026-276437 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 5024] NEW DELHI, WEDNESDAY, SEPTEMBER 23, 2026/ASVINA 1, 1948 MINISTRY OF FINANCE (Department of Financial Services) ORDER New Delhi, the 22nd September, 2026 S.O. 5231(E).— In exercise of the powers conferred by sub-section (3) of section 8… Read More »

GST CASE LAWS 25.09.2026

By | September 26, 2026

GST CASE LAWS 25.09.2026   Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 9 Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd. Services completed before the introduction of GST (in 2015) cannot be brought under the GST regime merely due to subsequent billing… Read More »

Uploading SCN solely on GST portal after cancellation of registration is invalid service violating natural justice.

By | September 26, 2026

Uploading SCN solely on GST portal after cancellation of registration is invalid service violating natural justice. Issue Whether service of a Show Cause Notice (SCN) effected solely by uploading it on the GST portal after the taxpayer’s registration has been cancelled is legally valid under Section 169 read with Sections 74 and 75 of the… Read More »

Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation

By | September 26, 2026

Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation Adjudication Order Set Aside and Remanded for Uploading Notice Under Wrong GST Tab Without Intimation Issue Whether an adjudication order confirming tax, interest, and penalty demands is legally sustainable when the preceding Show Cause Notice (SCN) was uploaded under the… Read More »

Pre-Deposit Amendment for GST Penalty Appeals Does Not Apply Retrospectively to SCNs Issued Prior to October 2025

By | September 26, 2026

Pre-Deposit Amendment for GST Penalty Appeals Does Not Apply Retrospectively to SCNs Issued Prior to October 2025 Issue Whether the statutory amendment introducing mandatory pre-deposit requirements for filing appeals in penalty-only GST proceedings applies retrospectively to matters where the Show Cause Notices (SCNs) were issued prior to 1 October 2025. Facts Batch Proceedings: A batch… Read More »