A practical checklist for challenging Rule 86A ITC blocking orders — the natural justice safeguards the J&K and Ladakh High Court has now read into the provision, and the quantum argument every practitioner should also preserve.
Rule 86A ITC Blocking — Natural Justice Checklist for Practitioners (2026) Read Post »
A practical, step-by-step guide to the Foreign Assets of Small Taxpayers – Disclosure Scheme Rules, 2026 — how to identify eligible clients, distinguish Category 1 from Category 2, and navigate the Form 1–4 sequence before the 31 December 2026 deadline.
The Jammu & Kashmir and Ladakh High Court reads audi alteram partem into Rule 86A of the CGST Rules, quashing a ₹10.45 crore Input Tax Credit blocking order for want of a hearing and reasons. NCC Limited v. Union Territory of J&K, decided 12 August 2026.
The Delhi High Court reaffirms that the amended Section 107(6) proviso — the 10% pre-deposit for penalty-only GST appeals — does not govern appeals from adjudicatory proceedings that began through a Show Cause Notice issued before 1 October 2025, applying its earlier Gaurav Jain ruling to director-level penalty appeals. Arun Kumar Jain v. Additional Commissioner, CGST Delhi West Commissionerate, decided 13 August 2026.
CBDT Notification No. 114/2026, dated 14 August 2026, introduces the Foreign Assets of Small Taxpayers – Disclosure Scheme Rules, 2026 — effective 16 August 2026, with a window to 31 December 2026 for taxpayers to voluntarily disclose previously unreported foreign income and assets and obtain protection from prosecution under the Black Money Act, 2015.
Executive Summary With GSTAT Thiruvananthapuram this week quashing a ₹1.39 lakh penalty because the department’s MOV-09 order arrived 47 days
Executive Summary With the Delhi High Court reaffirming this week, in Saraswati Printers & Fabgar Overseas v. Sales Tax Officer
Executive Summary The GST Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, in Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST, Thiruvananthapuram
Executive Summary The Delhi High Court’s Division Bench, in Saraswati Printers & Fabgar Overseas Pvt. Ltd. v. Sales Tax Officer
Executive Summary With the ITR-7 online utility for AY 2026-27 now live, this Practical Compliance Guide sets out a structured