GST Exemption on Psyllium Seeds
Legislation UpdatesNotifications

Psyllium seeds, tariff item 1211 90 13, exempted from CGST, IGST and UTGST under notifications dated 27 October 2026.

CGST Amendments Finance Act 2026
Legislation UpdatesNotifications

Centre has notified 1 November 2026 as the commencement date for key GST amendments introduced through Sections 153 to 155 of the Finance Act, 2026, bringing into force revised provisions relating to post-supply discounts, credit notes and GST refunds under the CGST Act.

Non-Speaking GST Registration Cancellation
Case BriefsHigh Courts

The High Court explained that if an order is passed without giving a reason by the concerned authority, then the order is a non-speaking one, including an order which does not provide a clear reason for its decision.

Conversion of arrest warrants in bailable warrant
Case BriefsHigh Courts

“Judicial decorum and legal propriety mandates that where a Single Bench or Division Bench does not agree with the decision of the Bench of co-ordinate jurisdiction, the matter should be referred to a Larger Bench.”

A Dousing Flame Reignited
Op EdsOP. ED.

by Harshith Sharma†

2024 SCC Vol. 3 Part 2
Cases ReportedSCC Weekly

Central Goods and Services Tax Act, 2017 — Ss. 127 and 129 — Penalty imposed for transportation of consignment without proper e-way