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Bail is the rule in GST offences triable by Magistrate • Provisional ITC reversal in GSTR-3B is not self-assessed tax • GST registration cancelled for 'place of business not found' after trader shifted premises • Section 128A amnesty cannot be denied merely because DRC-03A was filed late when tax was paid into cash ledger in time • GST demand against a dead person cannot stand • Hotels whose rooms are hired by the Home Department must register and pay GST on rent • CBIC Issues Eight GST Circulars on 26 October 2026 • Cross-Objection Maintainable in Income Tax Appeals Under Section 260A: Calcutta High Court
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