The High Court ruled that improper uploading of notices on the GST portal prevented the taxpayer from responding within limitation. Fresh proceedings were directed after issuing proper notice.
The government has notified the Principal Bench of GSTAT as the National Appellate Authority for resolving conflicting state advance rulings. The update streamlines dispute resolution under Section 101A with retrospective effect from 1 April 2026.
The Supreme Court examined whether the CCI could revisit a merger approval after allegations of incomplete disclosures regarding interconnected agreements and strategic rights. The case focused on disclosure obligations, merger review powers, and limits on regulatory action under the Competition Act.
The Supreme Court held that cutting, routing, and grooving Aluminum Composite Panels for building installation does not create a new product and therefore does not amount to manufacture under the Central Excise Act. The ruling also clarified that disputes on excisability fall within the Supreme Court’s exclusive jurisdiction.
The Supreme Court held that the Election Commission has constitutional authority under Article 324 and Section 21(3) of the RP Act to conduct a Special Intensive Revision of electoral rolls. The Court ruled that the Commission’s powers remain operative so long as they do not violate express statutory provisions.
A Constitution Bench held that courts can modify arbitral awards in limited situations such as correcting manifest errors and severable portions of awards. The ruling recognised an implied power under Section 34 of the Arbitration Act.
The compliance tracker lists major due dates for TDS, advance tax, GST returns, QRMP filings, and other statutory obligations for June 2026. It provides timelines for taxpayers, ISDs, e-commerce operators, and business trusts.
The Allahabad High Court held that mere uploading of an adjudication order on the GST portal does not automatically trigger limitation for filing appeals. Actual or legally recognized communication is necessary before limitation can commence.
The West Bengal AAR rejected an advance ruling application on hotel construction ITC after finding that GST enforcement proceedings on the same issue had already begun. The authority held that Section 98(2) bars admission of applications where identical questions are pending before tax authorities.
The West Bengal AAR held that PP Packing Boxes manufactured from plastic granules qualify as plastic packing articles under tariff item 39231090. The ruling also clarified the classification of lids, caps, and closures under HSN 39235090.
