Bringing you the Best Analytical Legal News
The Government has extended the last date for filing appeals before the GST Appellate Tribunal (GSTAT) from 30 June 2026 to 31 July 2026, citing technical difficulties arising from a surge in filings on the GSTAT portal.
The legislative intent behind Section 122(1-A) of the Act of 2017 is solely to identify the person at whose instance the violations took place and if the person had retained the benefits, the person would be liable to a penalty as mentioned therein.
Explore the latest Supreme Court Cases in 2026 SCC Vol. 4 Part 3 on arbitral awards, GST proceedings, coparcener, non-compete fee, and more.
Criminal Procedure Code, 1973 — S. 319 — Summoning of additional accused: Principles of law
Allahabad High Court directed the authorities to carry out the exercise in terms of Section 129 (1)(a) of the CGST Act within a period of two weeks from the date of this order.
by Brijesh Kothary* and Chitrartha Gupta**
“The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit do so. Such satisfaction cannot be subjective but must be based on some objective criteria.”
“The petitioner herein, which has filed the present writ petition, is only a proprietorship firm and not a citizen and therefore cannot claim protection of Article 19(1)(g) of the Constitution.”
Allahabad High Court adjourned the tax writ of Paytm’s parent company, will decide the issue that whether the supply of mobile recharge coupons and DTH recharge vouchers to recipients, who are in other States, would be interstate supply or intra-state supply.
Central Goods and Services Tax Act, 2017 — S. 174(2)(c) — Scope of: First part protects any right, privilege, obligation, etc. under
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 68
Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided
Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to
Supreme Court: The 3-judge bench of Ashok Bhushan*, R. Subhash Reddy and MR Shah, JJ has held that while determining the taxable
Supreme Court: The 3-judge bench of Ashok Bhushan, R. Subhash Reddy and MR Shah, JJ has upheld the constitutionality of imposition of
Authority for Advance Ruling, Chhattisgarh: The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner