Here’s the Tax Law Daily Bulletin for March 4, 2026.
GST
- EXECUTIVE CIRCULAR CAN’T CURTAIL STATUTORY LIMITATION U/S 54 OF GST ACT: CALCUTTA HC QUASHES REJECTION OF ITC REFUND
- 40% GST ON TOBACCO HOOKAH; 18% ON NON-TOBACCO VARIANT: AAR
- GST EXEMPTION ALLOWED ON SEGREGATED WASTE TRANSPORTATION SERVICES PROVIDED TO HOWRAH MUNICIPAL CORPORATION: AAR
- SECURITY SERVICES PROVIDED TO FCI ARE NOT EXEMPT FROM GST: AAR
- 40% GST ON NON-ALCOHOLIC BEVERAGES, 5% GST ON ICED TEA PREPARATION: AAR
- SEMEN SORTING SERVICES EXEMPTED FROM GST: AAR
- NO GST ON CONSULTANCY SERVICE BY ARCHITECT TO AHMEDABAD MUNICIPAL CORPORATION: AAR
- GST CAN’T BE DEDUCTED FROM RETIRAL DUES OF EMPLOYEES: ALLAHABAD HC
Service Tax
- AP HIGH COURT REMANDS SERVICE TAX ORDER OVER LEVY ON OCEAN FREIGHT ALREADY SUBJECTED TO CUSTOMS DUTY
- WHEN SERVICE TAX IS SHOWN SEPARATELY IN INVOICES, ASSESSEE CAN’T LATER CLAIM CUM-TAX BENEFIT MERELY BECAUSE TENANT FAILED TO PAY TAX: CESTAT
Customs Duty
- REVISIONAL ORDER QUASHED FOR TAKING CONTRADICTORY CLASSIFICATION STAND DESPITE ACCEPTANCE OF CESTAT RULING: CALCUTTA HC
- IF CUSTOMS APPEAL NOTICES NOT SERVED, DEPT. TO ATTEMPT SERVICE THROUGH OTHER MODES: CALCUTTA HC
- DGFT’S MINIMUM IMPORT PRICE CAN’T BE ADOPTED FOR VALUATION OF EOU DTA CLEARANCES: CESTAT
- DEPT. FAILED TO PROVE CLANDESTINE REMOVAL IN ‘GOLD MOHAR’ PAN MASALA CASE: CESTAT QUASHES CASH AND GOODS CONFISCATION
Income Tax
- DELAY BY ASSESSEE CAN’T VALIDATE AN OTHERWISE INVALID S. 148 NOTICE, WHEN RECOVERY PROCEEDINGS ARE INITIATED: BOMBAY HC
- SALES TAX SUBSIDY RECEIVED UNDER STATE INDUSTRIAL POLICY CONSTITUTES CAPITAL RECEIPT, NOT LIABLE TO INCOME TAX: PUNJAB AND HARYANA HIGH COURT
- SAME BANK DEPOSITS CAN’T BE SUBJECTED TO REASSESSMENT TWICE: ORISSA HC
- NO PE FOR ORACLE SYSTEMS IN INDIA: ITAT DELETES NOTIONAL ROYALTY ADDITIONS
- ITAT SLAMS INCOME TAX DEPT. FOR ON THIRD-PARTY STATEMENTS WITHOUT INDEPENDENT INQUIRY
- ITAT REMANDS RS. 1.47 CRORE ADDITION OVER UNEXPLAINED CASH DEPOSITS UNDER S. 69A
