Here’s the Tax Law Daily Bulletin for March 13, 2026.
GST
- ELECTRICITY REGULATORY COMMISSIONS ARE NOT LIABLE FOR GST ON REGULATORY FEES COLLECTED: SUPREME COURT
- GST REGISTRATION LIMIT IN INDIA | 2026
- TAXPAYER TO APPROACH GSTAT; ORISSA HIGH COURT MANDATES PRE-DEPOSIT FOR FILING GST APPEAL
- NO CONCESSIONAL 0.1% GST ON HDPE DRUMS SUPPLIED TO MANUFACTURER INSTEAD OF MERCHANT EXPORTER: KARNATAKA HIGH COURT
- E-WAY BILL GENERATION RISES 18.8% YOY TO 132.6 MILLION IN FEBRUARY, SIGNALLING STRONG GOODS MOVEMENT
- GST FRAUD ACCUSED ALLOWED TO TRAVEL ABROAD: BOMBAY HC
- R. 86A CAN BE INVOKED ONLY WHERE ASSESSEE FRAUDULENTLY AVAILS INELIGIBLE ITC AND NOT AGAINST GOODS RECIPIENT: KARNATAKA HC
- S. 74 SCN VALID EVEN IF BASED ON MATERIAL COLLECTED BY ANOTHER OFFICER: KARNATAKA HC
Service Tax
- SERVICE TAX APPEAL FILED BEYOND STATUTORY TIME LIMIT REJECTED: CESTAT
- CONTRACTOR NOT ENTITLED TO REFUND OF SERVICE TAX PASSED ON TO MES: CESTAT
- SUPPLY OF WATER TO VESSELS WITHIN PORT AREA TAXABLE AS ‘PORT SERVICE’ PRIOR TO JULY 2010: CESTAT
- CO-OWNERS RENTING PROPERTY INDIVIDUALLY NOT AN “ASSOCIATION OF PERSONS”, ELIGIBLE FOR SEPARATE SERVICE TAX EXEMPTION: CESTAT
- FIXED FACILITY CHARGES FOR STORAGE TANKS NOT TAXABLE AS ‘SUPPLY OF TANGIBLE GOODS’: CESTAT
- CESTAT QUASHES PENALTY ON CO-NOTICEES AFTER MAIN NOTICEE SETTLES DISPUTE UNDER SVLDRS
- BANK OF INDIA NOT LIABLE TO PAY 8% ON EXEMPT SERVICES: CESTAT ORDERS PROPORTIONATE CENVAT CREDIT REVERSAL INSTEAD
- NO SERVICE TAX ON BCCI SUBSIDIES TO CRICKET ASSOCIATION OF BENGAL: CESTAT
- SERVICE TAX NOT LEVIABLE ON COMPOSITE WORKS CONTRACTS PRIOR TO 1 JUNE 2007: TELANGANA HIGH COURT
Customs Duty
- FINMIN AUTHORISES RUSSIA’S SBERBANK TO IMPORT GOLD TILL MARCH 2026
- DGTR INITIATES ANTI-CIRCUMVENTION PROBE ON SACCHARIN IMPORTS ROUTED THROUGH THAILAND
- DGTR INITIATES ANTI-DUMPING PROBE INTO IMPORTS OF PHTHALIC ANHYDRIDE FROM TAIWAN
- CUSTOMS BROKER LICENCE SUSPENSION IN HEROIN SMUGGLING CASE LINKED TO MUNDRA PORT UPHELD: CESTAT
Excise Duty
- CROSS-EXAMINATION NOT ABSOLUTE RIGHT | DELHI HIGH COURT UPHOLDS PENALTY IN GUTKHA MANUFACTURING CASE
Income Tax
- NO TCS ON COMPOUNDING FEE FOR ILLEGAL MINING: SUPREME COURT
- REASSESSMENT NOTICE ISSUED BEYOND ‘SURVIVING TIME’ UNDER INCOME TAX ACT QUASHED: GUJARAT HIGH COURT
Company
- COMPANIES EXEMPTED FROM RECOGNISING DEFERRED TAX ON OECD PILLAR 2 TAXES: MCA
- EPFO ORDERS PASSED DURING IBC MORATORIUM DECLARED UNENFORCEABLE AGAINST CORPORATE DEBTOR: NCLT
