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    October 14, 2026   Notes GST
    GST electronic authentication requires a prescribed signature; portal upload, DRC summaries, reference numbers and DIN cannot validate unsigned demand...
    October 14, 2026   Notes IBC
    Cross-assignment suspension of insolvency professionals faces proportionality and hearing limits, while creditor committees retain replacement decisio...
    October 14, 2026   Notes Money Laundering
    Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
    October 14, 2026   Notes Customs
    Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
    October 14, 2026   Notes Income Tax
    Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
    October 14, 2026   Case Laws GST
    GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
    October 14, 2026   Case Laws GST
    Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
    October 14, 2026   Case Laws GST
    Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
    October 14, 2026   Case Laws GST
    Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
    October 14, 2026   Case Laws GST
    Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
    October 14, 2026   Case Laws GST
    GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
    October 14, 2026   Case Laws GST
    Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
    October 14, 2026   Case Laws GST
    Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
    October 14, 2026   Case Laws GST
    Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
    October 14, 2026   Case Laws GST
    Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.
    October 14, 2026   Case Laws Central Excise
    Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
    October 14, 2026   Case Laws Income Tax
    Philanthropic hospital approval turns on medical-purpose application of funds, not revenue surplus or free-treatment ratios alone.
    October 14, 2026   Case Laws Income Tax
    Prospective software royalty clarification prevents tax-deduction disallowance for pre-effective-date licence renewals, while payable includes paid su...
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October 14, 2026   Notes GST
GST electronic authentication requires a prescribed signature; portal upload, DRC summaries, reference numbers and DIN cannot validate unsigned demand instruments.
October 14, 2026   Notes IBC
Cross-assignment suspension of insolvency professionals faces proportionality and hearing limits, while creditor committees retain replacement decisions.
October 14, 2026   Notes Money Laundering
Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
October 14, 2026   Notes Customs
Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
October 14, 2026   Notes Income Tax
Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
October 14, 2026   Case Laws GST
GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
October 14, 2026   Case Laws GST
Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
October 14, 2026   Case Laws GST
Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
October 14, 2026   Case Laws GST
Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
October 14, 2026   Case Laws GST
Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
October 14, 2026   Case Laws GST
GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
October 14, 2026   Case Laws GST
Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
October 14, 2026   Case Laws GST
Identical GST legal questions require transfer of related refund appeals to the Principal Bench for consolidated hearing.
October 14, 2026   Case Laws GST
Input tax credit on laptop purchases survives retrospective supplier-registration cancellation where actual tax payment is established.
October 14, 2026   Case Laws GST
Effective hearing rights prevent same-day confiscation orders when authorities grant time for a written response.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delay condonation remain binding, while restored registrations can make departmental challenges infructuous.
October 14, 2026   Case Laws Central Excise
Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related penalties.
October 14, 2026   Case Laws Income Tax
Philanthropic hospital approval turns on medical-purpose application of funds, not revenue surplus or free-treatment ratios alone.
October 14, 2026   Case Laws Income Tax
Prospective software royalty clarification prevents tax-deduction disallowance for pre-effective-date licence renewals, while payable includes paid sums.

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Levy of GST - offline/online games such as Rummy - games of...

GST Implications for Games: Skill vs. Chance Determines Tax; Only Chance-Based Games Like Lottery and Gambling Taxed Under CGST Act.

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GST May 23, 2023 Case Laws HC
Levy of GST - offline/online games such as Rummy - games of chance or skill? - Entry 6 in Schedule III to the CGST Act taking actionable claims out of the purview of supply of goods or services would clearly apply to games of skill and only games of chance such as lottery, betting and gambling would be taxable. - HC
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