In Riddhi Siddhi Enterprises v. State of Gujarat, the Gujarat High Court held that a State Tax Inspector is a designated proper officer for interception under Section 68(3) and dismissed the challenge to MOV-06 and MOV-10, recording the State's statement that the inspection report would be supplied.

In Maa Narmada Aluminiumextrusion Pvt. Ltd. v. State of Madhya Pradesh, the Madhya Pradesh High Court upheld Rule 86A blocking based on an Anti-Evasion investigation, held Section 6 inapplicable to a distinct cause of action and relegated the petitioner to appeal against the Section 74A order.

In Laxmi Organic Industries Ltd. v. Union of India, the Bombay High Court held that admitted transitional credit cannot be denied merely because it was claimed in TRAN-1 under Section 140(5) instead of Section 140(1), and quashed the appellate order.

In United India Insurance Company Ltd. v. Union of India, the Bombay High Court held that limitation under Sections 107(1) and 107(4) of the CGST Act is computed in calendar months, not as a fixed 120 days, and restored the appeal for hearing on merits.

In M/s. Makemytrip India Private Limited v. State of U.P., the Allahabad High Court (Lucknow Bench) quashed a GST DRC-01 notice issued to RedBus India after its merger with MakeMyTrip, holding that the notice ought to have been issued to the amalgamated company.

A practical guide to e-invoicing of reverse charge self-invoices under the new RCMDOM and RCMIMP supply types announced by GSTN on 16 October 2026. It covers the supplies and recipients covered, the step-by-step process, and key issues on time of supply, place of supply, tax head, valuation and input tax credit.

57th GST Council Meeting Between Fine Lines by Adv. Gaurav Gupta Download here:  Client Update 57th GST Council Meeting Key Recommendations & Practical Implications Registration • Returns • Refunds...

Legislative trigger and compliance architecture under section 14A The Mauritian Guide for Foreign Suppliers of Digital and Electronic Services is framed as an administrative...

  Important questions on the topic: Ques 1: What is the statutory time limit for an aggrieved person to file an appeal to the First Appellate...

Introduction The GST adjudication framework aims to balance effective revenue protection with procedural economy. In practice, however, taxpayers sometimes face a cluster of Show Cause...