Article Archive
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Rule 86A ITC Blocking — Natural Justice Checklist for Practitioners (2026)
A practical checklist for challenging Rule 86A ITC blocking orders — the natural justice safeguards the J&K and Ladakh High Court has now read into the provision, and the quantum argument every practitioner should also preserve.
17 Aug 20265 min read
Read MoreForeign Assets Disclosure Scheme 2026 — Complete Practitioner Guide to Eligibility, Fees & Forms
A practical, step-by-step guide to the Foreign Assets of Small Taxpayers – Disclosure Scheme Rules, 2026 — how to identify eligible clients, distinguish Category 1 from Category 2, and navigate the Form 1–4 sequence before the 31 December 2026 deadline.
17 Aug 20266 min read
Read MoreRule 86A ITC Blocking Needs a Hearing First — J&K & Ladakh HC Quashes ₹10.45 Cr Block (NCC Limited)
The Jammu & Kashmir and Ladakh High Court reads audi alteram partem into Rule 86A of the CGST Rules, quashing a ₹10.45 crore Input Tax Credit blocking order for want of a hearing and reasons. NCC Limited v. Union Territory of J&K, decided 12 August 2026.
17 Aug 20267 min read
Read MoreSection 107(6) 10% Pre-Deposit Not Applicable to Pre-Oct-2025 SCN Appeals — Delhi HC (Arun Kumar Jain)
The Delhi High Court reaffirms that the amended Section 107(6) proviso — the 10% pre-deposit for penalty-only GST appeals — does not govern appeals from adjudicatory proceedings that began through a Show Cause Notice issued before 1 October 2025, applying its earlier Gaurav Jain ruling to director-level penalty appeals. Arun Kumar Jain v. Additional Commissioner, CGST Delhi West Commissionerate, decided 13 August 2026.
17 Aug 20267 min read
Read MoreCBDT Notifies Foreign Assets of Small Taxpayers Disclosure Scheme Rules, 2026 — Full Guide
CBDT Notification No. 114/2026, dated 14 August 2026, introduces the Foreign Assets of Small Taxpayers – Disclosure Scheme Rules, 2026 — effective 16 August 2026, with a window to 31 December 2026 for taxpayers to voluntarily disclose previously unreported foreign income and assets and obtain protection from prosecution under the Black Money Act, 2015.
17 Aug 20267 min read
Read MorePractical Compliance Guide: Section 129 Detention & Seizure — The 7-Day Clock Every Transporter and Consignor’s Advisor Must Track
Executive Summary With GSTAT Thiruvananthapuram this week quashing a ₹1.39 lakh penalty because the department’s MOV-09 order arrived 47 days […]
16 Aug 20266 min read
Read MorePractical Compliance Guide: Valid Service of GST Notices Under Section 169 of the CGST Act — A Practitioner’s Checklist
Executive Summary With the Delhi High Court reaffirming this week, in Saraswati Printers & Fabgar Overseas v. Sales Tax Officer […]
16 Aug 20267 min read
Read MoreGSTAT: A Section 129(3) Penalty Order Passed Beyond the Mandatory 7-Day Limit Is Void — And an Absent E-Way Bill Alone Doesn’t Prove Intent to Evade
Executive Summary The GST Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, in Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST, Thiruvananthapuram […]
16 Aug 20268 min read
Read MoreDelhi High Court: Uploading a GST Show Cause Notice on the Common Portal Alone Is Not Valid Service Unless the Taxpayer Acknowledges It or Files a Reply
Executive Summary The Delhi High Court’s Division Bench, in Saraswati Printers & Fabgar Overseas Pvt. Ltd. v. Sales Tax Officer […]
16 Aug 20268 min read
Read MorePractical Compliance Guide: ITR-7 Filing Checklist for AY 2026-27 — Trusts, Institutions and Exempt Entities
Executive Summary With the ITR-7 online utility for AY 2026-27 now live, this Practical Compliance Guide sets out a structured […]
14 Aug 20263 min read
Read MoreFinoscape Explains: Section 16(2)(c) of the CGST Act — Why Your Client’s ITC Depends on the Supplier Actually Paying Tax
Executive Summary Section 16(2)(c) of the CGST Act, 2017 conditions a recipient’s entitlement to Input Tax Credit on the tax […]
14 Aug 20263 min read
Read MoreCase Law Deep Dive: A Director Cannot Be Prosecuted for a Company’s GST Offence Without the Company Itself Being an Accused — Punjab & Haryana High Court
This is a genuine judicial development — judgment dated 1 August 2026, first reported 3 August 2026 — written up […]
14 Aug 20264 min read
Read MoreGST Council Cites Andhra Pradesh’s AI-Driven Tax Administration as a Model for the Rest of India
Executive Summary A delegation from the GST Council Secretariat — led by Additional Secretary Pankaj Kumar Singh and Joint Secretary […]
14 Aug 20263 min read
Read MoreITR-7 Online Filing Utility Now Live for AY 2026-27 — Trusts, Charities and Exempt Entities Can File
Executive Summary The Income Tax Department has enabled the online filing utility for Form ITR-7 on the e-filing portal for […]
14 Aug 20263 min read
Read MoreChhattisgarh High Court: A PIL Cannot Be Used to Seek Court Supervision Over GST and Income Tax Investigations Against Private Parties
Executive Summary The Chhattisgarh High Court, in Santosh Agrawal v. Union of India (WPPIL No. 45 of 2026 — case […]
14 Aug 20263 min read
Read MoreSupreme Court: No Post-Dismissal Arrest Protection in GST Pre-Arrest Bail Matters — But Section 69 Arrest Orders Must Be Communicated Before Arrest
Executive Summary The Supreme Court, in Union of India v. Sunil Biyani (2026 LiveLaw (SC) 797 / 2026 INSC 849, […]
13 Aug 20264 min read
Read MoreDelhi High Court: GST Bank Attachment Cannot Continue Beyond One Year — RBI Directed to Circularise Section 83(2) Mandate to All Banks
Executive Summary The Delhi High Court, in Zubair Enterprises v. Commissioner, CGST and Central Excise, Delhi East Commissionerate (W.P.(C) 18468/2025, […]
13 Aug 20264 min read
Read MoreGST Show Cause Notice Limitation Deadlines Are Approaching: FY 2020-21 (Section 74) and FY 2022-23 (Section 73) — A Practitioner’s Action Guide
Executive Summary Two significant GST limitation deadlines fall in the coming weeks, and both are worth flagging to every applicable […]
12 Aug 20266 min read
Read MoreBombay High Court: Natural Justice Cannot Be a “Sheet Anchor” to Bypass Statutory GST Appeal and Pre-Deposit
Executive Summary The Bombay High Court, in Mahapuja Ltd v. The Office of The Commissioner of CGST and Central Excise […]
12 Aug 20263 min read
Read MoreSupreme Court: Omission of Rule 96(10) Applies to Pending IGST Refund Proceedings — No Saving Clause, No Survival
Executive Summary The Supreme Court, in M/s Goodluck India Limited & Anr. v. Union of India & Ors. (2026 LiveLaw […]
12 Aug 20264 min read
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