Point-in-time editing now available in Google Vids Point-in-time editing now available in Google Vids Google Vids is improving the video creation experience with the introduction of point-in-time editing. This feature will help ensure that the canvas matches the video timeline 1:1. Previously, the canvas displayed all elements present across an entire scene all at the… Read More »
In exercise of the powers conferred by section 30 of the Securities and Exchange Board of India Act The Gazette of India CG-MH-E-10102026-277050 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 608] NEW DELHI, FRIDAY, OCTOBER 9, 2026/ASVINA 17, 1948 SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 8th October, 2026… Read More »
GST CASE LAWS 09.10.2026 Here is the structured table containing the requested details extracted from the provided text: Section Case Law Title / Event Brief Summary Citation Relevant Act N/A (Press Release) Recommendations of the 57th Meeting of the GST Council Press release summarizing the recommendations of the 57th GST Council meeting, covering rationalisation… Read More »
Technical Mismatch in Consignee Address Without Intent to Evade Tax Cannot Justify Section 129 Penalty Issue Whether a penalty under Section 129 can be imposed for transit detention of goods solely on account of a technical address mismatch in the consignee’s address when accompanied by valid invoices and e-way bills without any physical discrepancy or… Read More »
Bona Fide Address Error in Valid Transport Documents Cannot Justify Transit Penalty Under Section 129 Issue Whether a penalty under Section 129 can be imposed for transit detention solely due to a minor address discrepancy in invoices and e-way bills when physical goods fully match the documents and no intention to evade tax exists. Facts… Read More »
Departmental Appeal Below Prescribed Monetary Limit Dismissible at Threshold Without Examining Merits Issue Whether a departmental appeal filed by the Revenue before the Appellate Tribunal against an order setting aside a penalty is maintainable when the disputed amount is below the statutory monetary limit prescribed under Section 120 and no recognized exceptions are established. Facts… Read More »
GST Appellate Authority Lacks Power to Remand Matter Back to Adjudicating Authority Issue Whether the First Appellate Authority under Section 107 of the GST Act has the statutory power to remand a matter back to the Adjudicating Authority for fresh decision upon finding that the original order travelled beyond the Show Cause Notice (SCN). Facts… Read More »
Substantive Orders and SCNs Preceding Statutory Limits Prevail Over Later DRC-01 and DRC-07 Dates Issue Whether the date of issuance of an electronic summary in Form GST DRC-01 can override or replace the date of a substantive Show Cause Notice (SCN) for the purpose of calculating limitation periods under Section 74. Whether an adjudication order… Read More »
Interest on Delayed GST Returns Runs Until Electronic Cash Ledger Debit Because Deposits Alone Do Not Discharge Tax Liability Issue Whether interest for delayed filing of GSTR-3B returns under Section 50 is payable until the actual debit from the Electronic Cash Ledger (ECL), and whether the proviso to Rule 88B(1)—excluding ECL balances from interest calculation—applies… Read More »
GST Registration Cannot Be Retrospectively Cancelled Without Explicit Proposal in Show Cause Notice Issue Whether GST registration can be cancelled with retrospective effect when the Show Cause Notice (SCN) issued to the taxpayer contained no proposal or indication for retrospective cancellation. Facts Registration Status: The petitioner was a registered person under the GST regime. Issuance… Read More »