Section 16(2)(c) Safeguards Destination-Based GST Revenue Settlements
The article discusses how Section 53 and Section 16(2)(c) protect against revenue leakage in destination-based GST systems.
AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The article discusses how Section 53 and Section 16(2)(c) protect against revenue leakage in destination-based GST systems.
Madras HC affirmed Section 74 proceedings regarding excess ITC availability and Reverse Charge Mechanism defaults, reinforcing compliance obligations.
The Allahabad HC denied bail in a GST fraud case, citing prima facie evidence of the accused's involvement in serious offences.
Karnataka HC directed the State to determine and reimburse differential GST pertaining to pre-GST works contracts, subject to verification.
Beginning 1 August 2026, the GST Network mandates the inclusion of Ship-to GSTIN for Bill-to/Ship-to transactions, necessitating updates in business ERP systems.
The Bombay High Court clarified that Section 13(3)(b) is a narrow exception, emphasizing the need to identify a statutory recipient before applying the performance-based place of supply rule.
The RBI's Integrated Ombudsman Scheme provides a centralized platform for resolving complaints against regulated entities, enhancing consumer protection mechanisms. Legal advisors should familiarize clients with this new framework.
In a significant ruling, the ITAT upheld the deletion of unexplained cash credit additions made by the Revenue, determining that the refund of an advance for a land deal was genuine and substantiated.
The RBI has introduced the 'Master Direction – Credit Derivatives Directions, 2026' to enhance regulation and oversight in credit derivatives markets. This revision is aimed at ensuring clarity and promoting growth in this segment.

The Madhya Pradesh High Court has granted anticipatory bail to Tehelka journalist Vinay Arora, facing extortion charges from a sting operation on female foeticide. This follows earlier bail granted to another journalist linked to the case.
The IBBI canceled an Insolvency Professional's registration due to systemic misuse of the CIRP process and compliance failures.
In a significant ruling, the Supreme Court held that tenure appointments do not guarantee automatic regularization of employment, emphasizing that acceptance of terms limits future claims.
The Bombay High Court ruled that the moratorium under Section 14 of the IBC does not prevent deemed conveyance under Section 11 of the MOFA, restoring the society's application related to the matter.