The Supreme Court has allowed taxpayers to challenge retrospective amendments validating JAO reassessment actions. It stayed ongoing proceedings while keeping all constitutional issues open.
This explains how Budget 2026 retrospectively clarifies that only the Jurisdictional Assessing Officer can issue reassessment notices. The key takeaway is that notice-stage litigation is largely settled.
This article analyses how Section 74A alters the GST penalty framework by weakening the role of intent. The key takeaway is that even bona fide disputes may now face enhanced penal exposure.
Authorities are scrutinizing bundled fees, hostel/mess charges, transport, and uniforms. Schools must ensure ancillary services comply with GST rules to avoid liability while core education remains exempt.
