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Goods and Services Tax Act, 2017 — Multiple provisions including ASMT-10, Section 62, Section 129, Section 16(5), Section 50(3), Rule 88B(3), Rule 42, Rule 96(10)

Multiple High Court and GSTAT rulings issued on 28-29 September 2026 covering: (1) Non-service of ASMT-10 violates natural justice (Calcutta HC); (2) GST demand without considering ASMT-10 reply is without jurisdiction (Orissa HC); (3) Same officer cannot conduct GST audit and adjudicate demand (Karnataka HC); (4) Section 62 order set aside where GSTR-3B tax paid exceeded assessed tax (Madras HC); (5) GST registration suspension before ITC mismatch adjudication quashed (Calcutta HC); (6) Section 129 e-way bill vehicle mismatch penalty referred after GSTAT split verdict; (7) GST special law prevails over BNS proceedings (Allahabad HC); (8) ITC blocking without pre-decisional hearing set aside (Karnataka HC); (9) Rule 96(10) notice issued after omission quashed (Gujarat HC); (10) GST refund interest under Section 56 must be quantified within 15 days (Delhi HC); (11) Section 16(5) relief for GSTR-3B filed by 30 November 2021 (Calcutta HC); (12) ₹1.5 crore GST composition threshold effective from 01.04.2019 (Madras HC); (13) 57th GST Council Meeting outcomes published.

Goods and Services Tax Act, 2017 — Multiple provisions (ASMT-10, Section 62, Section 16(5), Section 50(3), Section 129, Rule 88B(3), Rule 42, Rule 96(10), Section 56)

Multiple High Court and GSTAT rulings issued on 28-29 September 2026 covering: (1) non-service of ASMT-10 violates natural justice (Calcutta HC); (2) GST demand without considering ASMT-10 reply is without jurisdiction (Orissa HC); (3) same officer cannot conduct GST audit and adjudicate demand (Karnataka HC); (4) Section 62 order set aside where GSTR-3B tax paid exceeded assessed tax (Madras HC); (5) GST registration suspension before ITC mismatch adjudication quashed (Calcutta HC); (6) Section 129 e-way bill vehicle mismatch penalty referred after GSTAT split verdict; (7) GST special law prevails over BNS proceedings (Allahabad HC); (8) ITC blocking without pre-decisional hearing set aside (Karnataka HC); (9) Rule 96(10) notice issued after omission quashed (Gujarat HC); (10) GST refund interest under Section 56 must be quantified within 15 days (Delhi HC); (11) Section 16(5) relief allowed for GSTR-3B filed by 30 November 2021 (Calcutta HC); (12) 57th GST Council Meeting outcomes noted.

Goods and Services Tax Act / GST Council Proceedings

The 57th GST Council Meeting has been scheduled for September 12, 2026 in New Delhi, with key agenda areas expected to include ITC (Input Tax Credit) rules and dispute resolution. Additionally, multiple High Court rulings (P&H, Allahabad, Andhra Pradesh, Karnataka, Delhi, Telangana) and a GSTAT Kolkata ruling have set aside or modified various GST orders on procedural grounds including denial of personal hearings, SCN not duly served, orders exceeding SCN demand, and composite orders covering multiple tax periods.

Central Goods and Services Tax Act, 2017 (CGST Act) — multiple provisions including Sections 69, 73, 74, 122, 169; related High Court and Supreme Court rulings

Multiple judicial and quasi-judicial developments in GST law reported between 16-18 September 2026: (1) Supreme Court stays Allahabad HC order on Section 122 jurisdiction; (2) SC clarifies 'reasons to believe' threshold for arrest under Section 69 before adjudication; (3) SC allows GST penalty appeal without pre-deposit; (4) Telangana HC permits physical filing of GST revocation applications where portal deadlines expired or technical issues arose; (5) Delhi HC rules on proper officer for Section 122 penalties and pre-deposit requirements for pre-October 1, 2025 SCNs; (6) MP HC directs GST disputes to Tribunal dismissing writ petitions; (7) West Bengal AAR rulings on EVs without battery (5% GST under HSN 8703/8711), proprietorship-to-LLP transfer, self-invoice as open market value for RCM, and IIT water pipeline works at 18% GST; (8) CGST Delhi South arrests partner for fraudulent ITC of Rs. 15.78 crore.

RBI Citizen's Charter / Government Securities Auction Notification / RBI Executive Director Appointment

Three separate RBI press releases: (1) RBI Citizen's Charter performance summary for July 2026 showing 20,628 applications processed with 99.9% within timeline, 213 services under charter as of July 31, 2026; (2) Appointment of Smt. Monisha Chakraborty as Executive Director effective August 3, 2026, overseeing Foreign Exchange Department and Financial Markets Regulation Department; (3) Government of India announced auction/re-issue of two dated securities totaling ₹32,000 crore — 6.36% GS 2031 (₹21,000 crore) and 7.71% GS 2066 (₹11,000 crore) — with auction on August 7, 2026 and settlement on August 10, 2026.

Central Goods and Services Tax Act, 2017 — multiple provisions (Sections 73, 129, 169, 171; Rules on ITC, Corporate Guarantee Valuation, Pre-deposit, Arrest procedures)

Multiple judicial developments reported across Indian High Courts and Supreme Court relating to GST: (1) Punjab & Haryana HC held portal-only upload does not constitute valid service under Sections 169/146; (2) Supreme Court ruled no secret arrests under GST — fairness required before coercion; (3) GST 1% deemed valuation for corporate guarantees struck down as mandatory ceiling; (4) Penalty under Section 129 not leviable where no tax is payable; (5) Gujarat HC upheld GST penalty on partners for fake invoicing and hawala transactions; (6) Typographical errors in SCN cannot be used as defence after participating without objection; (7) Telangana HC permitted appeals against unsigned Section 73 orders; (8) Rajasthan HC condoned GST appeal delay due to portal-only service; (9) GSTAT accepted DGAP reports finding no Section 171 anti-profiteering contraventions; (10) Pre-deposit law and procedure for GST Tribunal appeals clarified.

SEBI (Issue of Capital and Disclosure Requirements) Regulations — Public Issues Filings Portal

Multiple new public issue filings were submitted to SEBI between August 3–17, 2026, including Draft Red Herring Prospectuses (DRHPs), Red Herring Prospectuses (RHPs), Final Prospectuses, and related documents for companies such as Zetwerk Manufacturing Businesses Limited, Tonbo Imaging India Limited, Manipal Health Enterprises Limited, Shiprocket Limited, Molbio Diagnostics Limited, Lalithaa Jewellery Mart Limited, and others. This represents routine regulatory filings activity on SEBI's public issues portal, not an amendment to any specific law or circular.

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Central Goods and Services Tax Act, 2017 (CGST Act) — Multiple provisions including Section 16(2) ITC, Section 73 SCN, GSTN AATO Amendment Timeline

Multiple GST developments as of July 2026: (1) Courts affirm bona fide buyers cannot be denied ITC solely due to retrospective supplier cancellation; (2) Madras HC invalidates single SCNs clubbing multiple financial years under Section 73 CGST; (3) Bombay HC voids notices issued to dissolved companies; (4) Madras HC limits government notifications to GST Council recommendations; (5) GSTN shifts FY 2025-26 AATO amendment window to 1–31 July 2026 with officer review 1–15 August 2026; (6) June 2026 gross GST collections rose 13.9% to Rs. 1.94 lakh crore; (7) Haryana recorded 32% SGST growth in Q1 FY 2026-27; (8) GST completes nine years with 2.0 reform highlights.

Central Goods and Services Tax Act, 2017 (Multiple provisions — judicial rulings, GSTN advisories, and revenue data)

Multiple GST developments as of 2 July 2026: (1) Courts held retrospective GST registration cancellation cannot deny ITC to bona fide buyers without evidence; (2) Madras HC invalidated GST SCNs clubbing multiple financial years — separate year-wise SCNs required under Section 73 CGST Act; (3) Bombay HC voided GST notice issued to a dissolved/non-existent company; (4) Madras HC ruled government notifications cannot expand GST liability beyond GST Council recommendations; (5) Gauhati HC quashed GST registration cancellation lacking reasons in the order; (6) GSTN shifted FY 2025-26 AATO amendment window to 1–31 July 2026, with tax officer review from 1–15 August 2026; (7) June 2026 gross GST collections rose 13.9% YoY to Rs. 1.94 lakh crore; (8) Haryana recorded 32% SGST revenue growth in Q1 FY 2026-27; (9) GSTAT limitation period is strictly statutory with no general condonation power unlike CESTAT.

Goods and Services Tax (GST) — Multiple CBIC Notifications, Judicial Decisions, and GSTN Advisories

Multiple GST developments published on 1 July 2026 (GST's 9th anniversary): (1) GSTN revised the AATO amendment window for FY 2025-26 to 1–31 July 2026 due to system upgrades, with tax officer review from 1–15 August 2026; (2) Gross GST collections rose 13.9% in June 2026 to Rs. 1.94 lakh crore; (3) Madras HC stayed GST recovery on royalty pending SC decision; (4) Gauhati HC quashed GST registration cancellation for lack of reasons; (5) Gujarat HC quashed post-GST service tax notices on limitation grounds; (6) Bombay HC stayed GST penalty action against a company director under Section 122(1A); (7) Madras HC held Assistant Commissioner lacked jurisdiction over DGGI-issued notices; (8) Courts clarified that missing old vouchers cannot be treated as fake ITC without proper evidence; (9) GSTAT has limited delay condonation powers compared to CESTAT.

Central Goods and Services Tax Act / CGST Rules — multiple developments including SC ruling on Gameskraft (online gaming GST), Rule 86A (ITC blocking), GSTAT appeal deadlines, and various High Court rulings

Multiple GST developments as of 25 June 2026: (1) Supreme Court upheld 28% GST on Gross Bet Value (not Gross Gaming Revenue) for online gaming — Gameskraft case; (2) SC and P&H HC ruled Rule 86A cannot be used to create negative Electronic Credit Ledger balances — blocking limited to available credit only; (3) Representation filed seeking extension of GSTAT e-filing appeal deadline to 31 December 2026 due to portal technical glitches; (4) Various HC rulings on GST registration revival, ITC blockage for fake transactions, SCN service requirements, and contractual disputes not overriding GST statutory obligations.

Central Goods and Services Tax Act, 2017 — Multiple provisions including Sections 16(2)(c), 62, 73, 74, 107, 169; GSTAT Appeal Rules

Multiple significant GST legal developments reported: (1) GSTAT extended relaxed scrutiny guidelines for portal-based appeals until 31 December 2026 (statutory appeal deadline remains 30 June 2026); (2) Supreme Court stayed HC ruling that GST portal upload alone is not valid service under Section 169 for limitation purposes; (3) Supreme Court kept alive constitutional challenge to Section 16(2)(c) ITC denial based on supplier non-compliance; (4) Delhi HC held Section 73 exoneration does not bar Section 74 fraud proceedings; (5) Madras HC held UPI receipts are not automatically taxable turnover — margin scheme under Rule 32(5) applies to second-hand goods dealers; (6) Madras HC confirmed Section 62 best-judgment assessments are reconsidered upon filing of pending returns; (7) Haryana recorded 22% SGST growth in May 2026.

Central Goods and Services Tax Act, 2017 (multiple provisions including Sections 16(2)(c), 62, 73, 74, 107, 169; GSTAT Appeal Rules)

Multiple judicial and quasi-judicial developments in GST law reported: (1) GSTAT extended relaxed scrutiny guidelines for portal-based appeals until 31 December 2026, with statutory appeal filing deadline for GSTAT remaining 30 June 2026; (2) Madras HC held UPI receipts are not automatically taxable turnover for GST (margin scheme under Rule 32(5) applies for second-hand goods dealers); (3) Madras HC quashed ex parte GST orders where notices were served only via portal; (4) Delhi HC held Section 73 exoneration does not bar Section 74 proceedings; (5) Supreme Court stayed HC ruling that portal-only upload does not constitute valid service under Section 169; (6) Supreme Court kept alive challenge to Section 16(2)(c) ITC denial based on supplier non-compliance; (7) Haryana recorded 22% SGST growth in May 2026; (8) Section 62 assessments can be reconsidered after filing pending returns per Madras HC.

SEBI Public Issues Filing Registry

Multiple new public issue filings have been submitted to SEBI between April and June 2026, including DRHPs, RHPs, Prospectuses, and related documents from various companies such as Hexagon Nutrition Limited, Arohan Financial Services Limited, Matangi Rubber Limited, Playsimple Games Limited, Jindal Supreme (India) Limited, and others. This reflects ongoing IPO and public issue activity registered on the SEBI filings portal.

Food Safety and Standards Act, 2006 / FSSAI Gazette Notifications

The FSSAI gazette notifications page did not load substantive regulatory content — only the website's navigation interface, chatbot UI, and general news/media items were captured. No specific amendment, rule change, or gazette notification text was extractable from this content. Notable recent activity includes: extension of FoSCoS annual return filing deadline to 15 June 2026, gazette notification of NABL accredited laboratories under Section 43(1) of FSS Act (published 17 June 2026), Part-2 Ayurveda Aahara Recipes order continuation, and advisory banning use of '100%' claims on food labels.

SEBI Public Issues Filing Registry

SEBI's public issues filing portal has recorded multiple new Draft Red Herring Prospectus (DRHP), Prospectus, and related offer document filings from various companies including Dhoot Transmission Limited, Incred Holdings Limited, Jindal Supreme (India) Limited, Playsimple Games Limited, and others, reflecting ongoing capital market activity as of May 2026.

CGST Act / CGST Rules / GSTN Portal Requirements (Multiple)

Multiple GST developments on 26 May 2026: (1) Karnataka HC upheld retrospective Section 16(5) amendment saving ITC claims for FY 2018-19; (2) Allahabad HC quashed GST arrest for improper service of grounds; (3) Madras HC quashed assessment against deceased proprietor; (4) Orissa HC revoked bank attachment on installment undertaking; (5) Calcutta HC allowed fresh hearing for illegible bill of lading in IGST refund; (6) Allahabad HC ruled portal upload alone does not start limitation period; (7) Calcutta HC dismissed writ against consolidated SCN directing appellate remedy; (8) Calcutta HC quashed refund demand as Rule 96(10) was omitted without saving clause; (9) GSTN made Ship-To GSTIN mandatory in E-Way Bills for Bill-To/Ship-To transactions from 15 June 2026; (10) AP HC quashed revision order passed beyond 3-year limitation; (11) Karnataka HC condoned 60-day delay beyond 120-day GST appeal limit; (12) Allahabad HC invalidated Section 129 detention of bus chassis being moved for renovation; (13) Gujarat HC quashed detention order passed beyond mandatory 7-day limit under Section 129(3); (14) GSTN made Annexure-B Excel Offline Utility mandatory for ITC refund claims from 18 May 2026.

Finance Act, 2025 — Section 17(5)(d) of the CGST Act, 2017 (Retrospective Amendment)

The Finance Act, 2025 retrospectively amended Section 17(5)(d) of the CGST Act to block Input Tax Credit on construction costs for commercial buildings, effectively nullifying the Supreme Court's earlier ruling that had allowed ITC under the 'functionality test' for certain commercial properties. The amendment is backdated to July 2017, reversing the SC's interpretation from its inception.

Central Goods and Services Tax Act, 2017 – Section 17(5)(d) [amended via Finance Act, 2025]

The Finance Act, 2025 retrospectively amended Section 17(5)(d) of the CGST Act to nullify the Supreme Court's ruling that had allowed Input Tax Credit (ITC) on certain commercial buildings under the 'functionality test'. The amendment reverses the earlier interpretation effective from July 2017, meaning businesses that had claimed ITC on construction costs of commercial buildings based on the SC judgment will now be denied that credit.

Central Goods and Services Tax Act, 2017 – Section 17(5)(d) [amended via Finance Act, 2025]

The Finance Act, 2025 retrospectively amended Section 17(5)(d) of the CGST Act to nullify the Supreme Court's ruling that allowed Input Tax Credit (ITC) on construction costs of certain commercial buildings under the 'functionality test'. The amendment reverses this interpretation with effect from July 2017, blocking ITC claims on such construction costs that taxpayers had previously sought to claim based on the SC judgment.

DPDP Rules 2025 notified

Rules 1 to 23 published in the Gazette. Sets out the operational detail on notice, consent, children, cross-border, breach notification, DPIA, and other implementation questions the Act 2023 left open.

Data Protection Board of India constituted

Chairperson and Members appointed. The Board is India's DPDP regulator with power to inquire, hear and penalise. Digital-office by design.

Digital Personal Data Protection Act, 2023 receives Presidential assent

India's first horizontal data-protection law. 44 sections, 44 pages, single Schedule of penalties. Effective in phases as notified by the Central Government.