GST Bulletin September 2026
Judicial Updates :-
- Hotel-Booking Facilitator Receiving Invoices in Own Name Not a ‘Pure Agent’ 18% GST on Entire Consideration.
- Reiteration of SCN Reply in Rectification Application Cannot Reset Appeal Limitation from Rejection Date.
- Mere Period/ITC Overlap Insufficient to Establish ‘Same Subject Matter’ under Section 6(2)(b); Requires Factual Examination on Appeal.
- Assessee’s Challenge to Surviving Demand Cannot Block Refund of Pre Deposit Attributable to Dropped Demand.
- Mechanical Invocation of Section 74 against Recipient for Supplier’s Default, to Bypass Section 73 Limitation, Impermissible.
View Post on Linkedin ➔