News & Updates Latest Tax newsNon-compliance with Rule 23 cannot extinguish the Statutory Right to challenge the Cancellation Orders: GSTAT records Departmental Negligence October 20, 2026Tribunal recorded serious departmental negligence in implementing the orders and subsequently filing infructuous appeals without verifying active registration statuses. Activity of Charging Membership and Subscription for DDA Sports Complex is not a Sovereign Activity: CESTAT dismisses appeal October 20, 2026It was observed that lease premiums, ground rent, and sports complex membership charges lack the character of sovereign functions and constitute taxable services. Identity of Creditor Alone Not Enough, Taxpayer Must Prove Creditworthiness and Genuineness u/s 68: Delhi HC [Read Order] October 20, 2026To discharge the initial burden under Section 68, a taxpayer must establish not only the identity of the creditor but also the creditor’s financial capacity and the genuineness of the transaction. ₹8.12 Crore VAT Turnover Not Disclosed: Delhi HC Validates Income Tax Reassessment Beyond Four Years [Read Order] October 20, 2026Reassessment beyond four years can proceed where material VAT return figures showing a substantial turnover mismatch were not shown to have been disclosed during the original income tax assessment. Statutory Burden to pay GST on Recipient Company when Government Dept provides services to Business Entity: GSTAT dismisses appeal [Read Order] October 20, 2026It was held that road restoration service provided to a registered business entity is fully taxable under RCM pursuant to Notification No. 13/2017-CT(Rate), and the refund was rightly denied. GST Registration for E-Commerce Sellers: Know the Changes Proposed at the 57th GST Council Meeting October 20, 2026The GST Council has proposed a new registration scheme allowing small online sellers to use e-commerce warehouses as their business address in other States (subject to certain conditions). GST on Second-Hand Cars: Can Dealers Claim ITC on Repairs While Paying Tax Only on the Margin? October 20, 2026The GST Council has clarified that second-hand car dealers can claim ITC on repairs, spare parts and other business expenses without losing the benefit of the GST margin scheme. Mere Route Deviation with Valid E-Way Bill Does Not Justify GST Penalty u/s 129: GSTAT [Read Order] October 20, 2026Route deviation by itself does not establish a GST violation or intention to evade tax where the goods are supported by genuine invoices and a valid e-way bill showing the declared destination. GST Notices Placed under ‘Additional Orders and Notices’: Bombay HC quashes Rs. 62.42L GST Demand Order [Read Order] October 20, 2026 DGFT Restriction Notification don’t apply to Goods arrived before Publication Date: Bombay HC [Read Order] October 20, 2026Restriction policy change notification cannot apply retrospectively to goods dispatched and arrived before its official gazette publication date.
