Introducing Gemini 3.6 Flash, 3.5 Flash-Lite, and 3.5 Flash Cyber Introducing Gemini 3.6 Flash, 3.5 Flash-Lite, and 3.5 Flash Cyber Our newest Gemini models deliver the efficiency, latency, and reliability to build AI agents at scale. Developers and customers building production AI agents need higher token efficiency, lower latency, and more reliable performance. Our Flash… Read More »
Google announcing the Alliance for America’s Skilled Trades Google announcing the Alliance for America’s Skilled Trades To help meet the growing demand for skilled trades workers, Google is joining forces with BlackRock, Carhartt, and Ford to launch the Alliance for America’s Skilled Trades. The founding members of the Alliance have already independently committed to supporting… Read More »
Consolidated Show Cause Notices and Orders Across Multiple Tax Years Are Legally Valid Under GST Issue Whether a Proper Officer has the statutory authority and jurisdiction under Section 73 to issue a consolidated Show Cause Notice (SCN) and pass a single consolidated Order-in-Original (OIO) covering multiple financial years (2018-19 to 2022-23). Facts Assessee Status: The… Read More »
GST CASE LAWS 24.07.2026 GST CASE LAWS 24.07.2026 Section Case Law Title / Source Brief Summary Citation Relevant Act Section 7 Union of India v. Gujarat Chamber of Commerce and Industry SLP dismissed against High Court order holding that assignment of leasehold rights in an industrial plot with a building is a transfer of benefits… Read More »
Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Composite Assessment Order Covering Multiple Tax Periods Under Section 73 Is Invalid and Set Aside Issue Whether a single composite assessment order passed under Section 73 covering multiple tax periods across different financial years is legally sustainable. Facts Assessee Profile:… Read More »
Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Failure to Issue Form GSTR-3A Does Not Exempt Taxpayer From Late Fees For Delayed Annual Returns Issue Whether the non-issuance of a notice in Form GSTR-3A or non-compliance with SOP Circular No. 129/19-GST absolves a taxpayer from the statutory… Read More »
Cancellation and Revocation Rejections Lacking Mandatory DIN and Hearing are Invalid and Restored Issue Whether GST registration cancellation and subsequent rejection of a revocation application are legally sustainable when issued without a personal hearing, lacking officer identity/DIN, and ignoring previously updated returns and paid dues. Facts Initial Cancellation: The petitioner, a works contractor, had their… Read More »
Input Tax Credit Claimed in March 2020 Return Filed Before Cut-Off Is Valid Under Section 16(5) Issue Whether an Input Tax Credit (ITC) claim for March 2020 can be denied as time-barred under Section 16(4) when the return was furnished on 17.11.2020, in light of the relaxed timeline under Section 16(5) of the CGST/KGST Act.… Read More »
Deduction of Embedded KVAT and Addition of 18% GST for Works Completed Post-GST Is Valid Deduction of Embedded KVAT and Addition of 18% GST for Works Completed Post-GST Is Valid Issue Whether deducting embedded KVAT/Service Tax from pre-GST quoted contract rates and adding 18% GST on the net figure for government contracts completed after 1… Read More »
Assignment of Leasehold Rights in Land and Building Is Immovable Property Transfer, Exempt From GST Issue Whether GST is leviable under Section 7 of the CGST/GGST Act on the assignment and transfer of leasehold rights in a plot of land and building constructed thereon for a lump-sum consideration. Facts Original Lease: A plot of land… Read More »