Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    October 30, 2026   Notifications Customs
    Inland container depot notification adds Anekollu for customs-authorised unloading of imports and loading of export goods.
    October 30, 2026   Notifications Income Tax
    Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
    October 30, 2026   Circulars Customs
    Anti-dumping duty exemption for specified titanium dioxide end uses requires electronic declaration, with duty and interest recoverable for diversion.
    October 30, 2026   Case Laws GST
    Input tax credit requires independent, reasoned assessment; supplier tax default alone cannot mechanically determine purchaser liability.
    October 30, 2026   Case Laws GST
    Regular bail in fraudulent input tax credit allegations: continued investigation cannot justify prolonged pre-trial custody.
    October 30, 2026   Case Laws GST
    Clean slate principle does not extinguish GST liabilities when a corporate debtor is sold as a going concern.
    October 30, 2026   Case Laws GST
    Meaningful pre-decisional hearing is required before input tax credit blocking; inadequate notice invalidates Rule 86A action.
    October 30, 2026   Case Laws GST
    Belated ITC-03 compliance requires fresh consideration of composition levy eligibility and may affect consequential GST tax proceedings.
    October 30, 2026   Case Laws GST
    GST collected but not remitted attracts Section 76 penalty even where registered suppliers issued valid invoices.
    October 30, 2026   Case Laws GST
    Input tax credit claims require documentary proof, while delayed supplier payment triggers reversal, interest and statutory minimum penalties.
    October 30, 2026   Case Laws GST
    GST refund limitation runs from return filing, and neither delay condonation nor absence of unjust enrichment revives claims.
    October 30, 2026   Case Laws GST
    Section 74 requires proven intent to evade; delayed GST returns alone require liability consideration under Section 73.
    October 30, 2026   Case Laws GST
    GSTR-2A/GSTR-3B mismatch cannot defeat timely prior-year input tax credit without invoice-wise verification and reasoned appellate consideration.
    October 30, 2026   Case Laws GST
    Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.
    October 30, 2026   Case Laws GST
    Pure legal grounds and compliant job-work documentation limit GST detention where no taxable supply or contravention is established.
    October 30, 2026   Case Laws GST
    Section 74 penalties require proven fraud, wilful misstatement or suppression, not mere return non-disclosure or audit payment.
    October 30, 2026   Case Laws GST
    Reasoned quasi-judicial orders require consideration of evidence; failure to assess GST exemption documents requires fresh determination.
    October 30, 2026   Case Laws GST
    Ground-clearance measurement: laden standards governed pre-amendment vehicle cess classification, while Revenue bore the burden of proving higher-rate...
    October 30, 2026   Case Laws GST
    Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
    October 30, 2026   Case Laws GST
    Question of law in GST documentary discrepancy appeals requires Division Bench consideration where statutory interpretation is involved.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 30, 2026   Notifications Customs
Inland container depot notification adds Anekollu for customs-authorised unloading of imports and loading of export goods.
October 30, 2026   Notifications Income Tax
Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities conditions.
October 30, 2026   Circulars Customs
Anti-dumping duty exemption for specified titanium dioxide end uses requires electronic declaration, with duty and interest recoverable for diversion.
October 30, 2026   Case Laws GST
Input tax credit requires independent, reasoned assessment; supplier tax default alone cannot mechanically determine purchaser liability.
October 30, 2026   Case Laws GST
Regular bail in fraudulent input tax credit allegations: continued investigation cannot justify prolonged pre-trial custody.
October 30, 2026   Case Laws GST
Clean slate principle does not extinguish GST liabilities when a corporate debtor is sold as a going concern.
October 30, 2026   Case Laws GST
Meaningful pre-decisional hearing is required before input tax credit blocking; inadequate notice invalidates Rule 86A action.
October 30, 2026   Case Laws GST
Belated ITC-03 compliance requires fresh consideration of composition levy eligibility and may affect consequential GST tax proceedings.
October 30, 2026   Case Laws GST
GST collected but not remitted attracts Section 76 penalty even where registered suppliers issued valid invoices.
October 30, 2026   Case Laws GST
Input tax credit claims require documentary proof, while delayed supplier payment triggers reversal, interest and statutory minimum penalties.
October 30, 2026   Case Laws GST
GST refund limitation runs from return filing, and neither delay condonation nor absence of unjust enrichment revives claims.
October 30, 2026   Case Laws GST
Section 74 requires proven intent to evade; delayed GST returns alone require liability consideration under Section 73.
October 30, 2026   Case Laws GST
GSTR-2A/GSTR-3B mismatch cannot defeat timely prior-year input tax credit without invoice-wise verification and reasoned appellate consideration.
October 30, 2026   Case Laws GST
Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.
October 30, 2026   Case Laws GST
Pure legal grounds and compliant job-work documentation limit GST detention where no taxable supply or contravention is established.
October 30, 2026   Case Laws GST
Section 74 penalties require proven fraud, wilful misstatement or suppression, not mere return non-disclosure or audit payment.
October 30, 2026   Case Laws GST
Reasoned quasi-judicial orders require consideration of evidence; failure to assess GST exemption documents requires fresh determination.
October 30, 2026   Case Laws GST
Ground-clearance measurement: laden standards governed pre-amendment vehicle cess classification, while Revenue bore the burden of proving higher-rate eligibility.
October 30, 2026   Case Laws GST
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse charge.
October 30, 2026   Case Laws GST
Question of law in GST documentary discrepancy appeals requires Division Bench consideration where statutory interpretation is involved.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2026 › October, 2026 › This
Back

All Highlights

GST

GST adjudication under Section 73 requires a statutory...

Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse charge.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST October 30, 2026 Case Laws AT
GST adjudication under Section 73 requires a statutory show-cause notice; Form GST DRC-01 under Rule 142(1) must accompany, not replace, that notice. A final audit report or demand summary lacking the grounds of demand does not cure this substantive defect under Section 160. Section 75(4) also requires a personal hearing before an adverse decision, notwithstanding delayed submission of a reply. An appellate authority cannot sustain a demand on new reverse-charge or forward-charge grounds without notice and opportunity. Reverse charge on office-meal expenses requires proof of the applicable charging provision, taxable supply, value and liable person; outdoor catering is not a notified service under Section 9(3).
View Source View

Topics

Acts Income Tax
Next ➔