India – UK CETA: New Rules of Origin to shape eligibility for Preferential Tariff Benefits [Notification No. 62/2026 – Customs [N.T.] dated 3rd July 2026]

No refund of tax paid during the search where taxpayer accepted liability and raised no objection for two years

Recommendations made in the 56th GST Council meeting

Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5 [Civil Appeal No. 9543 of 2025] dated 14 August 2025

Supreme Court Up held the validity of the CGST summons, and Section 6(2)(b) is inapplicable to parallel Investigations.