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Plain-language summaries of recent CBDT circulars, GST notifications, case law, and MCA regulations.

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Case Law UpdatesTaxGuru (GST & CBIC)

Goods and Services Tax | GST Section 74: SC Reinforces the Need for a Real & Reasoned Allegation of Fraud

Supreme Court holds GST Section 74 cannot be invoked mechanically; SCN must disclose facts supporting fraud, willful misstatement or suppression. The post GST Section 74: SC Reinforces the Need for a…

12 Sept 2026

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Case Law UpdatesTaxGuru (MCA & Core Law)

Corporate Law | Bombay HC Quashes PMLA Freezing Order for Missing Section 8(2) Finding

Bombay High Court quashes PMLA freezing order, holding Section 8(2) requires a property-specific finding and cannot be cured by the Appellate Tribunal. The post Bombay HC Quashes PMLA Freezing Order f…

11 Sept 2026

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