The Delhi High Court held that an adjudication order passed by an officer who never personally heard the assessee violates principles of natural justice. The Court ruled that “one who hears must decide” and remanded the matter for fresh adjudication.
GSTAT directed service through registered post/speed post after notices sent via portal and email failed to receive any effective response from the Department. The Tribunal held that Section 169 of the CGST Act permits cumulative modes of service to ensure proper adjudication and natural justice.
The constitutional safeguard under Article 20 prevents authorities from imposing harsher punishments than those prescribed when the offence occurred. Judicial precedents reaffirmed that penal laws operate prospectively in criminal matters.
The Department of Consumer Affairs has clarified that customary units like inches, feet, and dozen may be used as supplementary declarations alongside SI metric units. However, SI units will continue to remain the legally recognized standard under the Legal Metrology Act.
The IFSCA clarified that retrocession and retention requirements apply to the entire gross reinsurance premium of IFSC Insurance Offices, including international business generated outside India. The guidance also explains compliance responsibilities of MGAs and foreign reinsurers.
The authority observed that except life insurance, other insurance segments under IFSCA regulations align with the statutory definition of general insurance business. The decision clarifies the legal position for re-insurance entities operating in IFSC jurisdictions.
Delhi HC held that a taxpayer can legally carry on business through a mobile phone in addition to the registered principal place of business.
The Central Government amended the HSNS Cess Rules, 2026 to streamline procedural and accounting requirements under Rule 35. The notification removes certain consultation and approval conditions to simplify administrative compliance.
The Ministry of Finance clarified that claims regarding monetisation of temple gold holdings or issuance of gold bonds to temples are entirely false. The Government confirmed that no such proposal has been approved or considered.
The amendment bars related parties, recent auditors, and connected persons from acting as registered valuers in pre-pack insolvency proceedings. The revised rules aim to ensure impartial and conflict-free valuation processes.
