News & Updates

August 26, 2026

Section 74 Is Not a Limitation-Extension Device: Supreme Court in Tata Steel Reaffirms the “Foundational Facts” Test

Section 74 Is Not a Limitation-Extension Device: Supreme Court in Tata Steel Reaffirms the “Foundational Facts” TestChandrasekhar Kutty Chartered Accountant Founding Partner, Sashthi Taxlegal...

August 23, 2026

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Section 74 Cannot Be a Limitation-Rescue Device: Supreme Court in G.R. Infra Projects

Two rulings in one week — the Supreme Court on 19 August 2026 and the GSTAT Thiruvananthapuram Bench on 21 August 2026 — have...

August 22, 2026

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Suppression Must be Proved. Not Presumed. GSTAT Thiruvananthapuram Quashes S.74 demand on Self-Assessed ITC

M/s. Santhome Latex Enterprises v. The Commissioner of CGST, Thiruvananthapuram GSTAT, Thiruvananthapuram Bench (Division Bench, Court No. I) | Final Order No. 04/TVP/KERALA/2026 |...

August 6, 2026

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Madras High Court – Delineates contours of inspection, search & seizure powers; Mandates disclosure of subsequently generated DIN

“Not a Volley of Fire, but a Laser Beam” Madras High Court Lays Down the Eight Commandments of GST Search, Seizure and On-the-Spot Recovery...

August 5, 2026

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GSTAT — Reconstitution of Benches & Revised Classification of Categories of Cases

Office Order No.: 4/GSTAT/PB/2026F.No.: GSTAT/Benches/PB/2026/157Dated: 29.07.2026Effective from: 1st August 2026Issued by: Dr. Sanjaya Kumar Mishra, President, GSTAT https://sashthitaxlegal.com/wp-content/uploads/2026/08/GSTAT_Office_Order_4_2026_Summary.html

August 5, 2026

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Wrong GSTIN, Not Lost Credit: Tripura High Court Orders the Portal Opened to Correct a Genuine Filing Error

GST LITIGATION UPDATE Wrong GSTIN, Not Lost Credit: Tripura High Court Orders the Portal Opened to Correct a Genuine Filing Error M/s Ashutosh Bandyopadhay...

Section 74 Is Not a Limitation-Extension Device: Supreme Court in Tata Steel Reaffirms the “Foundational Facts” Test

Section 74 Cannot Be a Limitation-Rescue Device: Supreme Court in G.R. Infra Projects

Suppression Must be Proved. Not Presumed. GSTAT Thiruvananthapuram Quashes S.74 demand on Self-Assessed ITC

Madras High Court – Delineates contours of inspection, search & seizure powers; Mandates disclosure of subsequently generated DIN

GSTAT — Reconstitution of Benches & Revised Classification of Categories of Cases

Wrong GSTIN, Not Lost Credit: Tripura High Court Orders the Portal Opened to Correct a Genuine Filing Error

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