Executive Summary Section 16(2)(c) of the CGST Act, 2017 conditions a recipient’s entitlement to Input Tax Credit on the tax
This is a genuine judicial development — judgment dated 1 August 2026, first reported 3 August 2026 — written up
Executive Summary A delegation from the GST Council Secretariat — led by Additional Secretary Pankaj Kumar Singh and Joint Secretary
Executive Summary The Income Tax Department has enabled the online filing utility for Form ITR-7 on the e-filing portal for
Executive Summary The Chhattisgarh High Court, in Santosh Agrawal v. Union of India (WPPIL No. 45 of 2026 — case
Executive Summary The Supreme Court, in Union of India v. Sunil Biyani (2026 LiveLaw (SC) 797 / 2026 INSC 849,
Executive Summary The Delhi High Court, in Zubair Enterprises v. Commissioner, CGST and Central Excise, Delhi East Commissionerate (W.P.(C) 18468/2025,
Executive Summary Two significant GST limitation deadlines fall in the coming weeks, and both are worth flagging to every applicable
Executive Summary The Bombay High Court, in Mahapuja Ltd v. The Office of The Commissioner of CGST and Central Excise
Executive Summary The Supreme Court, in M/s Goodluck India Limited & Anr. v. Union of India & Ors. (2026 LiveLaw