Section 10(2A) provides a residual composition levy for eligible service providers and mixed suppliers who cannot enter the conventional composition scheme. Eligibility depends on PAN-level aggregate turnover within the prescribed ceiling, collective election by all registrations under the PAN, and continuous compliance during the year. The combined 6% tax applies to turnover of supplies rather than profit, while composition taxpayers cannot collect tax separately or claim input tax credit. Inter-State outward supplies and platform-based services through specified electronic commerce operators remain restricted, and reverse-charge tax continues at regular rates.

Section 118 enables the Board to establish administrative subordination among income-tax authorities based on functional jurisdiction, territorial jurisdiction and assigned work. The hierarchy runs from the Central Board of Direct Taxes through principal, director, commissioner, deputy, assistant, officer, recovery and inspector levels. The amended appellate arrangement places Joint Commissioners (Appeals) and Additional Commissioners (Appeals) under Principal Chief Commissioners and Chief Commissioners. Administrative control cannot dictate a particular assessment or case disposal and must preserve the discretion of first appellate authorities.

This writeup is on a recent order passed by the Raipur bench of the GSTAT on 24/09/2026 in the matter of Cheema Trading Company Versus Commissioner State GST. - 2026 (9) TMI 2055 - GSTAT RAIPUR. The reference made by the GSTAT bench to the decision of Apex Court in the matter of Kranti Associates is worth sharing with all the readers as these vital principles/ guidelines are squarely applicable to each and every adjudication order passed under GST irrespective of applied section being 73, 7... ... ...

A competitor writes to Customs. Your consignment is flagged. The Bill of Entry stops moving. There is no court order against you, and no one has shown that your goods are fake. Yet the container sits at the port, running up demurrage every day. Before you panic, check one thing. Did the right holder ever register a notice with Customs under the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007? The answer decides almost everything that follows. How Customs enforce... ... ...

When an Audit Dispute Reaches the Writ Court Before Adjudication An audit under the GST law may uncover discrepancies, question earlier tax positions and recommend recovery. Yet an audit report does not, by itself, finally determine the taxpayer's liability. Statutory adjudication begins when the Department issues a show-cause notice identifying the proposed demand and giving the taxpayer an opportunity to contest it. This distinction becomes crucial when the taxpayer alleges that the Dep... ... ...

What the April-September 2026 data really tells us - and what it does not Tamil Nadu's GST numbers for the first half of FY 2026-27 present an apparent contradiction. During April to September 2026, the State reported domestic gross GST collections of Rs 63,962 crore, reflecting a year-on-year decline of 3.2%. More significantly, five consecutive months from May to September recorded collections below their corresponding 2025 levels. Yet, during substantially the same period, Tamil Nad... ... ...

GDP growth for India is FY 2027 has now been upgraded by major global agencies such as ADB (7%), OECD (7.1) S & P Global (7.0%) and Fitch Ratings (6.9). These were earlier in the range of 6.3% to 6.6%. The reasons include strong consumption demand, investment and export performance, despite supply disruptions and high commodity prices owing to West Asia concerns. It is also expected that growth may ease in the second half of current fiscal. Ministry of Finance in its Monthly Economic Revenue ... ... ...

Chapter III of Part III of the Insolvency and Bankruptcy Code, 2016 ('Code' for short) provides for the insolvency resolution process from sections 94 to 120. The insolvency resolution process last long for 180 days from the date of admission of the application by the Adjudicating Authority. From the date of admission to the ending of the insolvency resolution process, the Resolution Professional ('RP' for short) has to file the following forms on the Insolvency and Bankruptcy Board of India ('I... ... ...

VAT and sales-tax litigation reached the Supreme Court through a special leave petition challenging a High Court order. Delay in filing was condoned. The Supreme Court declined to interfere with the challenged order and dismissed the petition, with pending applications disposed of. The disposition leaves the High Court order undisturbed and identifies no substantive VAT or sales-tax principle.

Supreme Court ruling on legislative competence over intoxicating liquors addressed the division between State power under Entry 8 of List II and Parliamentary control of industries under Entry 52 of List I. Its scope did not extend to service tax on services used in job-work production. Precedent binds only on issues actually decided and cannot be applied to a distinct service-tax question that was not considered. The ruling therefore did not establish invalidity of the service-tax demand or absence of jurisdiction to levy service tax on the job-work service. Relevant precedent may also be relied on during hearing without a separate application.

Interest on an investigation deposit is payable from the date of deposit until the date of refund where the underlying demand is set aside. Once the demand ceased to be payable from inception, the retained amount was not lawfully due. Dismissal of the Revenue's subsequent challenge did not justify withholding the refunded amount without interest during the period of retention.

Section 45(1)'s first proviso places women in a special category and permits an exception to the statutory twin conditions for bail. Exercise of that benefit remains discretionary on the facts, but denial requires specific reasons. Where the bail order is reasoned, the accused cooperated, the investigation is complete, the complaint has been filed, custody is unnecessary, and an early trial is unlikely because of extensive evidence and witnesses, cancellation of regular bail is not warranted and bail continues.

Prematurity of the challenge resulted in disposal of the special leave petition without it being entertained. The petitioners may request the Adjudicating Authority to adjourn its proceedings until judgment is delivered in the connected civil appeal concerning the underlying issue. Pending applications were also disposed of.

Unilateral revocation of a joint development agreement and power of attorney did not, at the interim stage, establish grounds to exclude the subject land from the corporate insolvency resolution process. The development rights prima facie appeared irrevocable and non-determinable, while the contractual construction period had not expired. The asserted termination and conditional no-objection communication remained disputed, and existing mortgage and potential third-party rights could not be conclusively excluded. The landowner was permitted to intervene; exclusion of the land was declined at this stage, and the parties were directed to maintain status quo pending disposal of the appeals.

Supreme Court deferral directions addressing delayed adjudication do not require writ proceedings to continue after provisional assessments culminate in appealable adjudication orders. Section 128(1) of the Customs Act provides an efficacious appellate route for challenging the legality of such orders, the consequences of alleged delay, and claims relating to furnished securities. Writ jurisdiction should not bypass that remedy absent exceptional circumstances. Material non-disclosure of a pre-existing adjudication order may also weigh against discretionary writ relief. The competent appellate forum may determine all related contentions in accordance with law.

Customs civil appeal was dismissed on both delay and merits grounds after hearing counsel for the appellant and the caveating respondent. Pending applications, if any, stood disposed of. No statutory provision, factual dispute, substantive customs issue, or reasoning supporting either ground is identified, so the operative result is confined to dismissal of the appeal and disposal of related applications.

Civil appeals arising from a CESTAT order in a customs dispute were dismissed because no reason was found to entertain them. The dismissal left the challenged appellate order in place, and pending applications were disposed of. No substantive customs-law principle, statutory interpretation, or independent ground for interference was stated; dismissal was confined to non-entertainment of the appeals.

Condonation of delay was refused because the special leave petition was filed after a prolonged delay and was also refilled late. Finding no grounds to excuse either delay, the Supreme Court dismissed the petition and disposed of pending applications. The refusal of condonation brought the special leave proceedings to an end without consideration of the underlying dispute.

Under the Punjab Goods and Services Tax Act, 2017, the Appellate Authority must afford an opportunity of hearing, undertake necessary inquiry, and confirm, modify, or annul the challenged order through a written decision identifying the points for determination, decision, and reasons. Non-appearance may justify ex parte adjudication but not dismissal for want of prosecution without deciding the appeal on merits. An appellate order merely recording that grounds were perused and no interference was warranted is not a speaking order. Failure to consider an adjournment request, provide hearing, or record reasons breaches natural justice; penalty merits require fresh determination after hearing.

Interest on wrongly availed and utilised input tax credit is calculated under section 50(3) of the CGST Act read with Rule 88B(3) from the actual date of utilisation until reversal, rather than from an earlier date of availment. Where verification establishes the utilisation and reversal dates, interest must cover that intervening period only. The assessment must be modified to correct any interest computation beginning before actual utilisation.