Our WeatherNext 2 AI model demonstrated a massive leap forward in predicting cyclones.

By | August 15, 2026

Our WeatherNext 2 AI model demonstrated a massive leap forward in predicting cyclones. Our WeatherNext 2 AI model demonstrated a massive leap forward in predicting cyclones. Predicting how hurricanes and cyclones develop is a longstanding challenge, and every hour of warning counts. Tropical cyclones are among the most destructive weather events on Earth, and for… Read More »

Made by Google ’26

By | August 15, 2026

Made by Google ’26 Made by Google ’26 At Made by Google this year, we introduce the latest releases across the Pixel ecosystem and show how Gemini Intelligence makes our device portfolio more personal and proactive. From our new phones and watches to our cutting-edge AI, discover how we build technology that helps you stay… Read More »

Step into the world of tango on Google Arts & Culture

By | August 15, 2026

Step into the world of tango on Google Arts & Culture Step into the world of tango on Google Arts & Culture Discover the rich history, passionate dancers and enduring legacy of Argentinian tango through a new collection on Google Arts & Culture, created in partnership with local cultural institutions. Journey into the heart of… Read More »

GST CASE LAWS 14.08.2026

By | August 15, 2026

GST CASE LAWS 14.08.2026 Section / Rule Case Law Title Brief Summary Citation Relevant Act Section 9 Naganath Constructions Engineers and Contractors v. Government of Karnataka Civil contractor executing works under a State contract is entitled to reimbursement of differential GST arising from the transition from VAT to the GST regime, as the tax burden… Read More »

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued

By | August 15, 2026

No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued No Anti-Profiteering Holds as Post-GST Input Tax Credit Ratio Declined and No Additional Credit Accrued Issue Whether the builder-respondent indulged in profiteering under Section 171 of the CGST/MGST Act, 2017, by failing to pass on benefits of additional Input Tax… Read More »

Officer issuing combined Section 73 order retains jurisdiction for Section 128A waiver across registrations

By | August 15, 2026

Officer issuing combined Section 73 order retains jurisdiction for Section 128A waiver across registrations Issue Whether a Proper Officer who issued a combined assessment order under Section 73 covering multiple state GST registrations has the statutory competence to adjudicate a Section 128A waiver application (Form GST SPL-02) for all registrations included in that order. Facts… Read More »

Interest Claims on Sanctioned GST Refunds Do Not Require CA Certification Under Rule 89

By | August 15, 2026

Interest Claims on Sanctioned GST Refunds Do Not Require CA Certification Under Rule 89 Issue Whether a taxpayer claiming statutory interest under Section 56 on an already sanctioned GST refund is required to submit CA/CMA certification and fulfill conditions under Rule 89(2)(m). Facts Petitioner Status: The petitioner is a registered company seeking statutory interest on… Read More »

Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed

By | August 15, 2026

Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed Issue Whether a GST registration cancellation order passed with retrospective effect is legally sustainable when the underlying Show Cause Notice (SCN) did not propose or indicate retrospective cancellation. Facts Petitioner Status: The petitioner is a registered taxable person under the GST regime.… Read More »

Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid

By | August 15, 2026

Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Issue Whether Rule 12(4) of the Health Security Se National Security Cess Rules, 2026, which computes cess based on the total monthly production capacity of all machines installed during… Read More »