Live Editions
2026-09-11 (6 items)
- A GST Audit Finalised Before Your Reply Window Even Closed →
- CPC Can't Borrow Next Year's Rule to Cut This Year's Rebate →
- Someone Else's Diary Isn't Evidence Against You →
- CBDT Opens a Tax-Data Pipeline to Andhra Pradesh's Welfare Schemes
- Did You Know — Section 65(3)'s '15 working days' for a GST audit notice isn't the same as 15 calendar days… →
- What's the Penalty? — Your client, a resident individual filing under the new tax regime for AY 2025-26… →
2026-09-10 (6 items)
- Bombay High Court: Contractor Entitled to GST Reimbursement on Pre-GST Government Tender →
- Case Law Watch — Allahabad HC: A Penalty Can't Quietly Double Between Notice and Order →
- Notification Watch — RBI Retires Seven Dormant FEMA Circulars →
- Notification Watch — GSTN Now Accepts Appeals Against NIL/Zero-Demand Orders →
- Did You Know — Section 75(7) Has Two Safeguards, Not One →
- What's the Penalty? — A Penalty That Doubled, On a Ground Never Raised →
2026-09-09 (5 items)
- Supreme Court Upholds Quashing of ₹363-Crore GST Demand Against Vodafone Idea Post-Merger →
- Punjab & Haryana HC: Section 74 CGST Act Cannot Question Pre-GST CENVAT Credit →
- Case Law Watch — Punjab & Haryana HC: A Circular Can't Override Your Section 54(3) Refund Right →
- Did You Know — A GST Scrutiny Notice Isn't Always Required First →
- What's the Penalty? — Search First, Scrutiny Never →
2026-09-08 (5 items)
- Supreme Court Quashes ₹425-Crore Customs Penalty Built on AI-Hallucinated Case Law →
- 57th GST Council Meeting Confirmed for 7 October 2026 — Correction to Finoscape's 31 August Article →
- Case Law Watch — Gujarat HC: GST Notice and Order Against a Taxpayer Dead Five Years, Quashed →
- Did You Know — Net Winnings Rules Are Newer Than You Think →
- What's the Penalty? — Gross Credits, Net Reality →
2026-09-07 (5 items)
- Supreme Court: Delay in Depositing Tax Is Not "Failure to Pay" — Saudi Arabian Airlines Penalty Quashed →
- CBIC Launches National Assessment Centre Portal for Uniform Customs Assessment →
- CBIC Eases EMI Scheme Documentation; Sets Mandatory Import Checklists for Cosmetics, Drugs & Medical Devices →
- Did You Know — A 5% Line That Doesn't Erase a Religious Label →
- What's the Penalty? — Delay Isn't Failure →
2026-09-05 (5 items)
- Supreme Court Stays Tripura HC's Section 16(2)(c) Ruling — Sahil Enterprises Case Explained →
- P&H HC: Improvement Trust, Bathinda's Plot-Sale Surplus Doesn't Deny Charitable Status — Case Explained →
- ITAT Delhi: Missing Section 143(2) Notice Invalidates Reassessment Even With Taxpayer Participation →
- Did You Know — A notice that was never sent, and a shield that couldn't be improvised →
- What's the Penalty? — A buyer-protection ruling your client can't rely on just yet →
2026-09-04 (5 items)
- ITAT Delhi Quashes Time-Barred Section 148 Reassessment Notice — Ravindra v. ITO Explained →
- Orissa HC: GST Appellate Authority Cannot Condone Delay Beyond Section 107(4) — Sri Balaji Metallics Explained →
- Delhi HC Confirms ESOP Discount Deductible Under Section 37(1) — PVR Ltd Case Explained →
- Did You Know — A reassessment notice quashed for missing its deadline by three days →
- What's the Penalty? — Your own appeal form can beat your own argument →
2026-09-03 (5 items)
- P&H HC Upholds Section 54F Exemption on Jointly Owned House — Jangpal Singh Tanwar Case Explained →
- P&H HC Denies Section 54B Exemption for Land in Wife's Name — Bahadur Singh Case Explained →
- FAST-DS 2026: Form 1 Live on e-Filing Portal — How to Disclose Foreign Assets Before 31 December 2026 →
- Did You Know — On 3 September 2026, the Punjab & Haryana High Court… →
- What's the Penalty? — Your client and his three siblings jointly owned agricultural land… →
2026-09-02 (4 items)
2026-09-01 (5 items)
- MCA General Circular No. 04/2026: CCFS-2026 Further Extended to 15 September 2026 →
- CEAT Limited Wins ₹107 Crore GST Appeal: Thane Commissioner (Appeals) Rejects Section 74 Proceedings Over an Interpretational Dispute →
- Transit State, Not Tax Collector: Allahabad HC Draws the Jurisdictional Line on Section 129 →
- Did You Know — Cross-Empowerment Stops at the State Border
- Quiz of the Day — The Fifteen-Day Reprieve
2026-08-31 (4 items)
- 57th GST Council Meeting Scheduled for 12 September 2026 — Registration Simplification, ITC Norms and GSTAT Functioning Expected on Agenda →
- ITR-3/ITR-4 Due Date 31 August 2026: Last-Day Checklist and Section 234F/234A Penalty Guide →
- Did You Know — A Belated Return Doesn't Kill Your Business Loss, It Just Clips Its Wings
- Quiz of the Day — The Cost of Filing Late
2026-08-30 (5 items)
- Carry It Forward or Cash It Out — Not Both: Gujarat HC Shuts the Door on Refunding Transitional GST Credit →
- 250 Companies Asked the Same Question — Madras HC Rules Prima Facie Satisfaction Is Enough to Invoke GST Section 74 →
- Arrest Under GST Is Not Off the Table — But It's Not a Blank Cheque Either: The Safeguards Every Practitioner Should Know Cold →
- Did You Know — Three Regimes, Three Thresholds, and GST Has the Lowest Bar of All
- Quiz of the Day — Carry Forward or Cash Out?
2026-08-28 (5 items)
- Books Don't Decide Taxes: ITAT Hands Reliance Jio a ₹11,003 Crore Win — and Clears Its Overseas Telecom Payments of Royalty/FTS Tax Too →
- Blocked for Two and a Half Years: Madras HC Says Rule 86A's One-Year Limit on ITC Blocking Isn't a Suggestion →
- Five Years Later, Section 16(5) Comes Through: Gauhati HC Quashes a GST Order Because the Taxpayer Filed on Time All Along →
- Did You Know — An Automatic Sunset Clause Is Only Automatic If Someone Acts On It
- Quiz of the Day — What's the Penalty?
2026-08-28 (5 items)
- Books Don't Decide Taxes: ITAT Hands Reliance Jio a ₹11,003 Crore Win — and Clears Its Overseas Telecom Payments of Royalty/FTS Tax Too →
- Blocked for Two and a Half Years: Madras HC Says Rule 86A's One-Year Limit on ITC Blocking Isn't a Suggestion →
- Five Years Later, Section 16(5) Comes Through: Gauhati HC Quashes a GST Order Because the Taxpayer Filed on Time All Along →
- Did You Know — An Automatic Sunset Clause Is Only Automatic If Someone Acts On It
- Quiz of the Day — What's the Penalty?
2026-08-27 (6 items)
- Tata Steel Wins ₹1,781 Crore GST Relief: Supreme Court Applies Its Own Week-Old "No Mechanical Fraud" Rule to India's Largest Steel Producer →
- Two High Courts Now Agree: Uploading a GST Notice on the Portal Alone Doesn't Count as Service →
- No Signature, No Notice: Rajasthan HC Quashes GST Demand Because the Show Cause Notice Was Never Authenticated →
- A 12-Year Fight Over ₹59 Crore: Delhi HC Says the Taxman Can't Keep Excess TDS Just Because the Return Came in Response to a Section 148 Notice →
- Did You Know — Tata Steel's Notice Unravelled Partly Because of the Department's Own Paper Trail
- Quiz of the Day — No Signature, No Notice
2026-08-26 (6 items)
- Mechanical Invocation of "Fraud" Cannot Extend GST Limitation: Supreme Court Quashes Section 74 Notice, Sets Out What a Valid SCN Must Contain →
- AI-Generated Case Laws in a GST Order: Gujarat HC Quashes Proceedings, Issues Verification Protocol, Warns of Contempt →
- Additional ITC Benefit Withheld From 25 Homebuyers: GSTAT Orders 18% Interest From July 2017, Rejects Builder's Waiver Argument →
- Raised Jurisdiction Only After Losing on Merits? Allahabad HC Says Doctrine of Election Bars the Belated Challenge →
- Did You Know — A Departmental Memo Just Became a Contempt-Backed Court Order
- Quiz of the Day — "Fraud" Isn't a Magic Word
2026-08-25 (7 items)
- No IGST on Ocean Freight for CIF Imports: Madras HC Says Enough Is Enough →
- Nine Minutes Late: Why GSTAT Refused to Call This Tax Evasion →
- Cross Rs. 1.5 Crore and Your Composition Scheme Is Already Over →
- Your Supplier's Tax Problems Aren't Automatically Your Client's Problem →
- Rs. 28.81 Crore Demand, Zero Hearings: Orissa HC Isn't Having It →
- Did You Know — Settled Law Can Take Years to Actually Settle
- Quiz of the Day — Nine Minutes Late
2026-08-24 (1 items)
2026-08-23 (3 items)
- Section 44AB Is Now Section 63: What Practitioners Need to Confirm Before the 30 September Tax Audit Deadline →
- Did You Know — Section 145A's Inclusive Definition Doesn't Apply to the Section 44AB/63 Threshold Test
- Quiz of the Day — A Trader's Turnover Sits Right at the Rs 1 Crore Line
2026-08-20 (3 items)
2026-08-19 (4 items)
- Partners Personally Penalised for Fake-ITC Fraud Under Section 122(1A) CGST Act — Gujarat HC →
- GST on Corporate Guarantees: Gujarat HC Upholds Rule 28(2), Bars Retrospective Levy Before 26 Oct 2023 →
- Section 122(1A) CGST Act Explained — Who Is Personally Liable for GST Fraud Penalties →
- GST Valuation of Corporate Guarantees Under Rule 28(2) — Practical Compliance Guide →
2026-08-18 (6 items)
- Calcutta High Court: ITC Mismatch Demand Confirmed Without Verifying Section 16 Conditions Set Aside — Fresh Adjudication Ordered →
- ITAT New Delhi: Interest on Enhanced Land Acquisition Compensation Is Not Taxable as "Income from Other Sources" Where the Underlying Land Is Not a Capital Asset →
- ITAT Delhi: Capital Loss on Sale of Unlisted Shares Allowed — Physical Transfer Held Valid, Consideration Timing Not Determinative →
- Practical Compliance Guide: Responding to a GST ITC Mismatch Notice — The Circular 183 Verification Checklist Every Practitioner Should Invoke →
- ITAT New Delhi: AE Subsidy to Offset Distribution Losses Is Operating Revenue — ₹3.08 Crore Transfer Pricing Adjustment Deleted (Chanel India) →
- Calcutta High Court: A CC/OD Account Cannot Be Classified as NPA Without Actual 90-Day Overdue or "Out of Order" Status — SARFAESI Notice Quashed →
2026-08-17 (7 items)
- CBDT Notifies Foreign Assets of Small Taxpayers Disclosure Scheme Rules, 2026 — Full Guide →
- Section 107(6) 10% Pre-Deposit Not Applicable to Pre-Oct-2025 SCN Appeals — Delhi HC (Arun Kumar Jain) →
- Rule 86A ITC Blocking Needs a Hearing First — J&K & Ladakh HC Quashes ₹10.45 Cr Block (NCC Limited) →
- Foreign Assets Disclosure Scheme 2026 — Complete Practitioner Guide to Eligibility, Fees & Forms →
- Rule 86A ITC Blocking — Natural Justice Checklist for Practitioners (2026) →
- Did You Know — Rule 86A Has No Express Hearing Requirement, But Natural Justice Still Applies
- Quiz of the Day — ₹10.45 Crore ITC Block Without a Hearing
2026-08-16 (6 items)
- Delhi High Court: Portal Upload Alone Is Not Valid Service of a GST SCN Unless Acknowledged or Replied To →
- GSTAT Quashes ₹1.39 Lakh Detention Penalty — Section 129(3) MOV-09 Order Beyond 7 Days Is Void →
- Practical Compliance Guide: Valid Service of GST Notices Under Section 169 CGST Act →
- Practical Compliance Guide: Section 129 Detention & Seizure — The 7-Day Clock →
- Did You Know — Section 169 CGST Act Lists Six Valid Modes of Service, Not Just the Portal
- Quiz of the Day — Section 129(3) Detention Penalty Timeline
2026-08-14 (8 items)
- Chhattisgarh HC: PIL Cannot Supervise GST/IT Investigations (Santosh Agrawal) →
- ITR-7 Online Filing Utility Live for AY 2026-27 →
- GST Council Cites Andhra Pradesh's AI-Driven Tax Administration as National Model →
- Case Law Deep Dive: Director Cannot Be Prosecuted Without the Company (Manoj Bansal, P&H HC) →
- Finoscape Explains: Section 16(2)(c) CGST Act — ITC and Supplier's Tax Payment →
- Practical Compliance Guide: ITR-7 Filing Checklist for AY 2026-27 →
- Did You Know — Section 16(2)(c) and the Delhi VAT analogy the Supreme Court declined to draw
- Quiz of the Day — ITC reversal for supplier default (Section 16(2)(c))
2026-08-13 (9 items)
- Delhi HC: Section 83 provisional bank-account attachment set aside (Zubair Enterprises) →
- SC: Union of India v. Sunil Biyani — Section 69 arrest order must be communicated before arrest →
- High-Value Financial Transactions Reported to the Income-tax Department: The Complete Rule 114E Guide →
- The Complete Guide to E-Way Bill Exemptions: 15 Situations Where You Don’t Need One →
- TReDS Decoded: How Trade Receivables Discounting Is Quietly Fixing India’s MSME Cash-Flow Problem →
- Corporate Laws (Amendment) Bill, 2026: “Small Company” Thresholds Proposed to Rise to ₹20 Crore Capital / ₹200 Crore Turnover →
- Act Explainer →
- Daily Quiz — What's the Penalty? →
- GST Crossword →
2026-08-12 (5 items)
- Supreme Court: Omission of Rule 96(10) Applies to Pending IGST Refund Proceedings →
- Bombay High Court: Natural Justice Cannot Be a "Sheet Anchor" to Bypass Statutory GST Appeal and Pre-Deposit →
- Practical Compliance Guide: GST SCN Limitation Deadlines for FY 2020-21 (Section 74) and FY 2022-23 (Section 73) →
- Did You Know — Kolhapur Canesugar Works Ltd. precedent behind the Rule 96(10) ruling
- Quiz of the Day — Rule 96(10) omission (Goodluck India)
2026-08-11 (4 items)
- Delhi High Court: Appellate “Lis” Under Section 107(6) Commences on the Show Cause Notice Date, Not the Adjudication Order →
- Karnataka High Court: Consolidated GST Show Cause Notices Spanning Multiple Financial Years Are Permissible →
- Corporate Laws (Amendment) Bill, 2026: “Small Company” Thresholds Proposed to Rise to ₹20 Crore Capital / ₹200 Crore Turnover →
- TReDS Decoded: How Trade Receivables Discounting Is Quietly Fixing India's MSME Cash-Flow Problem →
2026-08-10 (3 items)
- CBIC Mandates Coordination with State Mining Authorities to Detect GST Evasion in Illegal Mining Cases →
- Himachal Pradesh High Court Applies Section 6(2)(b) Bar on Parallel GST Proceedings to an Input Tax Credit Dispute →
- ICAI Reprimands CA and Imposes ₹50,000 Fine for Issuing a Certificate Without Verifying the Cash Book →
2026-08-09 (3 items)
A permanent archive of every past Today’s Intelligence edition — Finoscape’s daily regulatory intelligence briefing.
Archive
10 August 2026 — CBIC mandates coordination with State Mining Authorities to curb GST evasion; Himachal Pradesh HC applies Section 6(2)(b) parallel-proceedings bar to an ITC dispute; ICAI reprimands a CA and imposes a ₹50,000 fine for certifying without verifying the Cash Book. Read this edition →
9 August 2026 — Supreme Court stays a fresh GST show cause notice duplicating a demand already under appeal, flagging a jurisdictional error; Bombay High Court rules disputed GST interest demands must be adjudicated before garnishee recovery; ITAT Mumbai denies demerger tax neutrality under Section 2(19AA). Read this edition →
8 August 2026 — GSTN puts Ship-to-GSTIN e-Way Bill mandate on hold (corrects earlier coverage); Supreme Court upholds Section 16(2)(c) CGST Act on input tax credit. Read this edition →
7 August 2026 — Bombay High Court directs strict ITAT compliance with the Rule 34 90-day pronouncement deadline. Read this edition →
6 August 2026 — CBDT notifies ITR-BN for block assessments; RBI’s draft Foreign Investment Rules, 2026 propose replacing the NDI Rules, 2019. Read this edition →
Prepared by Finoscape Editorial Team — hello@finoscape.com. Each edition is archived here permanently as published, and superseded daily by the current Today’s Intelligence page.