CAclubindia.com : judiciary https://www.caclubindia.com/judiciary/ https://www.caclubindia.com/ No liability of TCS in GST on e-commerce operator not collecting consideration https://www.caclubindia.com/judiciary/no-liability-of-tcs-in-gst-on-e-commerce-operator-not-collecting-consideration-5981.asp Tue, 12 May 2026 10:42:20 GMT CCI Team Blocking of e-credit account under Rule 86A of the CGST Rules cannot continue beyond one year https://www.caclubindia.com/judiciary/blocking-of-e-credit-account-under-rule-86a-of-the-cgst-rules-cannot-continue-beyond-one-year-5980.asp Sat, 9 May 2026 11:09:54 GMT CCI Team Divergent Rulings on Consolidation of Multiple Financial Years in Single SCN https://www.caclubindia.com/judiciary/divergent-rulings-on-consolidation-of-multiple-financial-years-in-single-scn-5979.asp Sat, 9 May 2026 11:09:54 GMT CCI Team Negative blocking of ITC under Rule 86A is impermissible - only available credit can be blocked https://www.caclubindia.com/judiciary/negative-blocking-of-itc-under-rule-86a-is-impermissible-only-available-credit-can-be-blocked-5978.asp Sat, 9 May 2026 11:09:53 GMT CCI Team GST Show Cause Notices Can Cover Multiple Financial Years: No Statutory Bar Under Sections 73/74 of the GST Act: Karnataka HC https://www.caclubindia.com/judiciary/gst-show-cause-notices-can-cover-multiple-financial-years-no-statutory-bar-under-sections-73-74-of-the-gst-act-karnataka-hc-5977.asp Mon, 4 May 2026 11:02:36 GMT CCI Team Restriction of IDS Refund on Edible Oils can't be applied retrospectively for past period https://www.caclubindia.com/judiciary/restriction-of-ids-refund-on-edible-oils-can-t-be-applied-retrospectively-for-past-period-5976.asp Sat, 2 May 2026 11:00:33 GMT CCI Team GST registration cannot be cancelled on the basis of a vague show-cause notice https://www.caclubindia.com/judiciary/gst-registration-cannot-be-cancelled-on-the-basis-of-a-vague-show-cause-notice-5975.asp Sat, 2 May 2026 10:57:38 GMT CCI Team Employees Cannot Be Penalised under Section 122(1A) of the CGST Act, Without Being 'Taxable Persons' and Retaining Transactional Benefit https://www.caclubindia.com/judiciary/employees-cannot-be-penalised-under-section-122-1a-of-the-cgst-act-without-being-taxable-persons-and-retaining-transactional-benefit-5974.asp Sat, 2 May 2026 10:57:37 GMT CCI Team No demand of Taxes under Reverse Charge if Tax Already Discharged by Service Provider under forward charge https://www.caclubindia.com/judiciary/no-demand-of-taxes-under-reverse-charge-if-tax-already-discharged-by-service-provider-under-forward-charge-5973.asp Wed, 29 Apr 2026 11:20:30 GMT CCI Team Refund of Tax Paid Twice by Mistake Cannot Be Denied on Ground of Limitation under Section 54 of the GST Act https://www.caclubindia.com/judiciary/refund-of-tax-paid-twice-by-mistake-cannot-be-denied-on-ground-of-limitation-under-section-54-of-the-gst-act-5972.asp Sat, 25 Apr 2026 10:28:40 GMT CCI Team