Section 75 of the Central Goods and Service Tax Act, 2017 ('Act' for short) starts with a hearing 'General provisions relating to determination of tax'. Section 75(4) provides that an opportunity of being heard shall be granted where a request is receiving in writing from the person chargeable with tax or penalty, or where any adverse decision if contemplated against such person. Section 75(4) mandates an opportunity of hearing is to be given to the person chargeable with tax or penalty or wh... ... ...

The Hon'ble Karnataka High Court in the case of M/s K.K. Steel Traders Versus The Assistant Commissioner Of Commercial Taxes, The Joint Commissioner Of Commercial Taxes (Appeals), Bank Of Baroda, Bengaluru - 2026 (7) TMI 63 - KARNATAKA HIGH COURT disposed of the writ petition filed against the ex parte adjudication order passed under Section 74 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and the appellate order dismissing the appeal on the ground of limitation, thereby defer... ... ...

Why This Short Supreme Court Order Deserves Close Attention A taxpayer challenging a GST demand often contends that the show-cause notice is defective. The objection may relate to missing pages, failure to supply relied-upon documents, an incorrect tax period, vague allegations, or denial of a meaningful opportunity to respond. The immediate question is whether such defects warrant direct intervention by a High Court or should first be examined in the statutory appeal under Section 107 of the... ... ...

The integration of Indian Accounting Standards (Ind AS) has introduced a profound conceptual mismatch into direct taxation. While Ind AS captures economic substance through fair-value measurements and temporal allocations, the Income-tax Act, 1961 (the Act) remains firmly anchored to the principles of actual realization and real accrual. This friction is highly visible in the application of the Income Computation and Disclosure Standards (ICDS), notified under Section 145(2) of the Act, which we... ... ...

Imported laser images are the digital pictures or vector graphics brought into laser cutting, engraving, or marking software from an outside source. Users import files like JPEGs, PNGs, or SVGs so the laser machine can trace, cut, or etch the visual design onto materials like wood, metal, or acrylic. The imported laser imager is a printer that uses photo thermographic (dry laser) technology to develop images on film. It interfaces with digital diagnostic machines like- • Magnetic Res... ... ...

Why a Two-Page Review Order Matters to the Telecom Sector The Supreme Court's order dated 19 August 2026 in Commissioner, CGST Appeal 1, Delhi Etc. Versus Bharti Airtel Limited Etc. - 2026 (8) TMI 1297 - SC Order, is extremely brief. The Court condoned the delay, considered the review petitions and the grounds raised, found no error apparent on the face of its earlier order, and dismissed them. Pending applications were also disposed of. The brevity of the order should not ob... ... ...

In CG Tollway Ltd. Versus The Union Of India, Through The Secretary, Ministry Of Finance, New Delhi, State Of Rajasthan, The Special Commissioner, Rajasthan, The Deputy Commissioner, State Tax, Bhilwara, The Joint Commissioner, State Tax, Bhilwara - 2026 (6) TMI 166 - RAJASTHAN HIGH COURT, the Rajasthan High Court dismissed the Writ Petition filed by the petitioner on merit and in favour of the Revenue. The petitioner had challenged the levy and collection of tax on highway construction and... ... ...

Why This Judgment Matters to Every GST Taxpayer A taxpayer who identifies an obvious mistake in a GST order may first seek rectification under Section 161. However, if the rectification application remains pending for several months and is ultimately rejected, the normal period for filing an appeal may already have expired. This creates a serious practical problem. Does pursuing rectification protect the taxpayer's right to appeal, or can it result in the appeal becoming time-barred? ... ... ...

The Directorate General of Foreign Trade (DGFT), Department of Commerce, has issued Notification No. 30/2026-27 dated 20 August 2026, amending paragraphs 2.52 and 2.53 of the Foreign Trade Policy (FTP) 2023 with immediate effect. The amendment is significant because it changes the manner in which export contracts may be denominated and, more importantly, substantially broadens the recognition of export proceeds realised in Indian Rupees for purposes of FTP export benefits, incentives and fulf... ... ...

Introduction Anti-dumping duty is a specialised trade-remedy measure imposed on imported goods when such goods are exported to India at a price below their normal value, and the dumped imports cause or threaten to cause material injury to the domestic industry. Its principal statutory foundation in India is Section 9A of the Customs Tariff Act, 1975, read with the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury)... ... ...

Introduction Environmental regulation in India is undergoing a significant transformation. Environmental compliance is no longer confined to obtaining statutory approvals, maintaining pollution-control records or responding to inspections by regulatory authorities. The contemporary regulatory framework increasingly incorporates constitutional environmental rights, principles of sustainable development, environmental restoration, corporate accountability and deterrent financial consequences. ... ... ...

The Legal Metrology (Packaged Commodities) Rules, 2011 (PC Rules) as amended are often approached as a checklist of declarations to be printed on a package. In practice, however, compliance is much broader. The Rules create a framework covering declarations, net quantity, Maximum Permissible Error, MRP, unit sale price, responsibility of manufacturers/packers/importers and brand owners, registration, wholesale packages and prescribed methods of displaying information. A useful way to understa... ... ...

Introduction The digital revolution has fundamentally transformed the way people work. Advances in high-speed internet, cloud computing, virtual collaboration platforms, and digital communication tools have made remote working a practical and efficient reality for millions of professionals worldwide. While the COVID-19 pandemic accelerated the adoption of Work from Home (WFH), the model has continued to evolve as an integral component of modern workplace strategies. In today's intercon... ... ...

Res judicata and fresh cause of action - Transparency in technical bid evaluation - Reasoned decision - making in public procurement Res judicata and fresh cause of action - Maintainability of the writ petitions challenging the disclosed parameter-wise technical evaluation after the earlier challenge had been disposed of before disclosure of the evaluation material - HELD THAT: - The earlier proceedings had not adjudicated the merits of the technical evaluation, since the challenge was then c... ... ...

Judicial review of Settlement Commission orders - Re-appreciation of evidentiary material in writ jurisdiction Interference under Article 226 with rejection of adjustment of reversed CENVAT credit by the Settlement Commission on the ground of insufficient supporting records - HELD THAT: - Judicial review of an order passed by the Settlement Commission in its discretionary jurisdiction is confined to cases of contravention of the governing statute, prejudice to the opposite party, fraud, bias ... ... ...

Reverse charge service tax on insurance forming part of imported goods' transaction value Whether service tax under the reverse charge mechanism was payable on insurance/comprehensive cover obtained from an overseas provider in relation to imported goods for the period after 1 July 2012? - HELD THAT: - Issue whether service tax can be levied on the cargo handling services which forms part of the transaction value of imported goods was considered by Tribunal in the matter of United Shipper... ... ...

Taxability of overburden disposal as declared service - Service tax on royalty for use of natural resources - Extended limitation for suppression of taxable transaction Taxability of overburden disposal as declared service - Consideration received from disposal of overburden - character of the appellant's lifting and disposal of overburden, authorised by the mining lessee without a stated sale price, and the taxability of amounts realised from customers - HELD THAT: - The mining lessee wa... ... ...

Valuation of Customs House Agent services - Exclusion of reimbursable third-party expenses - Limits of delegated legislation in determining taxable value - consequential service-tax demand, interest and penalties Valuation of Customs House Agent services - Reimbursable third-party charges - Rule-making power vis-a -vis charging provision - Inclusion of LCL, deconsolidation, delivery order, terminal handling, demurrage and similar charges recovered by a Customs House Agent towards payments mad... ... ...

Validity of Show cause notice - material facts and scope of demand - Exemption for foreign-language training as recreational training - Extended limitation-suppression of facts Validity of Show cause notice - material facts and scope of demand - Change of taxable-service classification at adjudication - Sustainability of service-tax demands for 5S management training, translation and interpretation services, hall hire or rental receipts, and other receipts where the show cause notices did not... ... ...

CENVAT credit on outward GTA services used for delivery of goods under FOR-destination sales - place of removal - CENVAT credit on outward GTA services - Input-service credit for manpower supply and depot rent - Extended limitation for service-tax demand CENVAT credit on outward GTA services - FOR-destination sales - place of removal - Admissibility of CENVAT credit on GTA services used for transportation of batteries from depots to retailers under FOR-destination sales - HELD THAT: - The pla... ... ...