Case Law, GST Updates

GSTAT Lucknow Upholds GST Penalty on Excavator Transported Without e-Way Bill: D.S. Traders v. State GST Department, UP

The GST Appellate Tribunal, Lucknow, has upheld a ₹3.24 lakh Section 129(3) penalty for transporting an excavator without an e-way bill, rejecting the taxpayer’s “no sale, own machinery” defence for lack of evidence — what businesses moving their own equipment need to document.

GSTAT Lucknow Upholds GST Penalty on Excavator Transported Without e-Way Bill: D.S. Traders v. State GST Department, UP Read Post »

Case Law, GST Updates

Transit State, Not Tax Collector: Allahabad HC Draws the Jurisdictional Line on Section 129

The Allahabad High Court’s ruling in Maruti Enterprises v. State of U.P. clarifies that a transit state’s GST authorities can inspect inter-State goods movement but cannot detain or penalise it under Section 129 absent any tax incidence within that state.

Transit State, Not Tax Collector: Allahabad HC Draws the Jurisdictional Line on Section 129 Read Post »

Case Law, GST Updates

CEAT Limited Wins ₹107 Crore GST Appeal: Thane Commissioner (Appeals) Rejects Section 74 Proceedings Over an Interpretational Dispute

The Commissioner (Appeals), CGST & Central Excise, Thane, has ruled in CEAT Limited’s favour on a ₹107 crore GST demand relating to tubes and flaps supplied with tyres, holding that Section 74 proceedings do not apply to a genuinely interpretational classification dispute.

CEAT Limited Wins ₹107 Crore GST Appeal: Thane Commissioner (Appeals) Rejects Section 74 Proceedings Over an Interpretational Dispute Read Post »

Companies Act

MCA General Circular No. 04/2026: CCFS-2026 Further Extended to 15 September 2026

MCA has further extended the Companies Compliance Facilitation Scheme, 2026 (CCFS-2026) to 15 September 2026 via General Circular No. 04/2026, dated 31 August 2026 — correcting the 31 August closing date reported in Finoscape’s prior coverage.

MCA General Circular No. 04/2026: CCFS-2026 Further Extended to 15 September 2026 Read Post »

Compliance Calendar, Income Tax

ITR-3/ITR-4 Due Date 31 August 2026: Last-Day Checklist and Section 234F/234A Penalty Guide

The extended due date for filing Income Tax Returns in Form ITR-3 and ITR-4 for non-audit taxpayers, Assessment Year 2026-27,

ITR-3/ITR-4 Due Date 31 August 2026: Last-Day Checklist and Section 234F/234A Penalty Guide Read Post »

GST Updates

57th GST Council Meeting Scheduled for 12 September 2026 — Registration Simplification, ITC Norms and GSTAT Functioning Expected on Agenda

Editorial Correction & Update — 8 September 2026 (CONFIRMED) The revision flagged as an unconfirmed report in the 7 September

57th GST Council Meeting Scheduled for 12 September 2026 — Registration Simplification, ITC Norms and GSTAT Functioning Expected on Agenda Read Post »

GST Updates

Arrest Under GST Is Not Off the Table — But It’s Not a Blank Cheque Either: The Safeguards Every Practitioner Should Know Cold

(Labelled KNOWLEDGE/EXPLAINER, not NEW TODAY — the governing Supreme Court position was settled by Radhika Agarwal v. Union of India

Arrest Under GST Is Not Off the Table — But It’s Not a Blank Cheque Either: The Safeguards Every Practitioner Should Know Cold Read Post »

Case Law, GST Updates

250 Companies Asked the Same Question — Madras HC Rules Prima Facie Satisfaction Is Enough to Invoke GST Section 74

Nearly 250 companies walked into the Madras High Court asking essentially the same question: before the GST department can even

250 Companies Asked the Same Question — Madras HC Rules Prima Facie Satisfaction Is Enough to Invoke GST Section 74 Read Post »

GST Updates

Five Years Later, Section 16(5) Comes Through: Gauhati HC Quashes a GST Order Because the Taxpayer Filed on Time All Along

The Story Sometimes the law catches up with a taxpayer years after the fact — in their favour, for once.

Five Years Later, Section 16(5) Comes Through: Gauhati HC Quashes a GST Order Because the Taxpayer Filed on Time All Along Read Post »

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