Lead Briefing
P&H HC applies the Aneeta Hada principle to Section 137 CGST Act: a director cannot be prosecuted individually for a company's GST offence unless the company itself is arraigned as an accused. Backdated coverage (reported 10 Aug 2026).
Read the briefingGST/Income Tax Litigation
Chhattisgarh HC quashes a PIL seeking court supervision of a GST/Income Tax evasion probe into private entities, holding a bare allegation doesn't confer PIL standing; forfeits petitioner's security deposit.
Read: Chhattisgarh HC: PIL Cannot Supervise GST/IT Investigations (Santosh Agrawal)Income Tax
Income Tax Department enables ITR-7 online filing utility on the e-filing portal for AY 2026-27, covering trusts, charities, political parties, research associations, educational institutions and hospitals.
Read: ITR-7 Online Filing Utility Live for AY 2026-27GST Administration
GST Council Secretariat delegation reviews Andhra Pradesh's AI-driven tax administration (audit selection, irregularity detection, notice issuance, response analysis) and recommends it be replicated nationally.
Read: GST Council Cites Andhra Pradesh's AI-Driven Tax Administration as National ModelLead Briefing
Supreme Court upholds constitutional validity of Section 16(2)(c) CGST Act — ITC requires the supplier to have actually paid tax to the Government; no bona fide purchaser carve-out, but credit can be re-availed under Sections 41/73/74.
Read: Finoscape Explains: Section 16(2)(c) CGST Act — ITC and Supplier's Tax PaymentLead Briefing
Four-step ITR-7 filing-readiness checklist for trusts and exempt entities: registration/approval status, audit report applicability, income/application reconciliation, donation/grant reconciliation.
Read: Practical Compliance Guide: ITR-7 Filing Checklist for AY 2026-27Did You Know
When the Supreme Court upheld Section 16(2)(c) of the CGST Act, it specifically declined to draw an analogy to the erstwhile Delhi VAT Act, because the CGST Act builds in its own escape route for an honest purchaser via Sections 41, 73 and 74.
Quiz of the Day
A client's supplier issued a valid invoice and was paid in full including GST, but the department reverses ITC because the supplier never paid the tax to Government. Is the credit gone for good? Answer: No — re-availed under Sections 41, 73 and 74 once the supplier pays.