Here’s the Tax Law Daily Bulletin for April 14, 2026.
GST
- GST RETURNS STRENGTHENED WITH TECH-DRIVEN COMPLIANCE, NEW IMS & ITC CONTROLS INTRODUCED: ICAI
- ITC ALLOWED ON SUPPORT STRUCTURES AS ESSENTIAL FOR MACHINERY: AAR
- GST EXEMPTION ALLOWED ON NSDC-AFFILIATED TRAINING SERVICES; TAX LIABILITY FOR INTERIM PERIOD TO APPLY ON ‘AS IS WHERE IS’ BASIS: AAR
- TECHNICAL ERRORS SHOULD NOT DEFEAT JUSTICE: GSTAT DIRECTS TRANSFER OF APPEAL FILED BEFORE WRONG BENCH
- GSTAT APPEAL FILED BEFORE WRONG BENCH? JURISDICTIONAL ERRORS CAN DEFEAT REMEDY — 10 DOS & DON’TS FOR EFFECTIVE FILING & REPRESENTATION
- TAMIL NADU ENABLES VIRTUAL HEARINGS FOR GST APPEALS UNDER SECTION 107, ISSUES DETAILED GUIDELINES
Service Tax
Customs Duty
- DEFERRED PAYMENT OF CUSTOMS DUTY FACILITY EXTENDED TO ELIGIBLE MANUFACTURER IMPORTERS TILL 2028
- ACTIVITY TRACKERS PRIMARILY FOR FITNESS MONITORING, NOT COMMUNICATION DEVICES: CESTAT UPHOLDS CLASSIFICATION UNDER PEDOMETER CATEGORY
- REFUND OF ANTI-DUMPING DUTY MANDATORY EVEN WITHOUT APPLICATION; UNJUST ENRICHMENT CAN’T BE PRESUMED FROM ACCOUNTING ENTRIES: CESTAT
- GOLD CARRIER LIABLE FOR PENALTY EVEN WITHOUT OWNERSHIP PROOF; CESTAT REDUCES FINE TO RS. 1 LAKH
- WRONG SHIPPING BILL CODE CAN BE CORRECTED U/S 149 OF CUSTOMS ACT: MADRAS HIGH COURT
Excise Duty
- CENVAT CREDIT ALLOWED ON BUSINESS-RELATED SERVICES PRE-2011; CONSTRUCTION SERVICES HIT BY POST-AMENDMENT EXCLUSION: CESTAT
- EXCISE DUTY | 10% PENALTY VALID U/S 25 DESPITE INTERPRETATIONAL DISPUTE AND NOT FRAUD: CESTAT
Income Tax
- ITAT QUASHES FINAL ASSESSMENT ORDER PASSED WITHOUT FOLLOWING BINDING DRP DIRECTIONS
- REASSESSMENT NOTICE INVALID WITHOUT PROPER SANCTION: ITAT QUASHES ENTIRE ASSESSMENT PROCEEDINGS
- AO ENHANCES ADDITION FROM 10% TO 100% DESPITE BONA FIDE ERROR IN BANK BALANCE: DELHI HC STAYS DEMAND AND PENALTY PROCEEDINGS
- S. 148 NOTICE ISSUED AFTER LIMITATION FOR AY 2015-16 HELD VOID: ITAT QUASHES REASSESSMENT AS TIME-BARRED
- TDS & TCS RULES CHANGES FROM APRIL 1, 2026: LOWER RATES ON FOREIGN SPENDING, SIMPLER NRI PROPERTY DEALS, UNIFIED DECLARATION FORM INTRODUCED
- NO TAX LIABILITY? FILING ITR FOR AY 2026–27 STILL MAKES STRATEGIC SENSE
- UNEXPLAINED SUNDRY CREDITS WITHOUT PROOF OF SOURCE CAN’T BE TREATED AS BUSINESS INCOME FOR DEDUCTION: MADRAS HIGH COURT
