Here’s the Tax Law Daily Bulletin for April 24, 2026.
GST
- SERVICE OF GST SCN & ORDERS AT OLD ADDRESS DESPITE UPDATED GST REGISTRATION VIOLATES NATURAL JUSTICE: GUJARAT HIGH COURT
- GST | SAME-DAY ORDER AFTER REPLY FILING INVALID: UTTARAKHAND HIGH COURT
- QRMP TAXPAYERS IN STATE GROUP 2 MUST FILE GSTR-3B FOR JAN–MAR 2026 TODAY
- GST WAIVER CAN’T BE DENIED SOLELY FOR DELAY: KARNATAKA HIGH COURT DIRECTS RECONSIDERATION OF S. 128A APPLICATION
Service Tax
- SERVICE TAX APPLICABLE ON RECOVERY AGENT SERVICES; NO JOINT VENTURE WITHOUT EVIDENCE: CESTAT
- EXTENDED LIMITATION NOT INVOCABLE: CESTAT QUASHES MAJOR DEMANDS ON JET AIRWAYS WHILE UPHOLDING LIMITED SERVICE TAX LIABILITY
- SERVICE TAX ON CYLINDER RETENTION CHARGES: CESTAT SAYS APPEAL CAN’T BE DISMISSED FOR CURABLE DEFECTS
- SERVICE TAX UNDER RCM PAYABLE ON ‘BONUS PAYMENTS’ LINKED TO PERFORMANCE: CESTAT
- FILM & MEDIA COURSES QUALIFY AS ‘VOCATIONAL TRAINING’, SERVICE TAX EXEMPTION ALLOWED: CESTAT
- SEZ UNITS ENTITLED TO SERVICE TAX REFUND EVEN ON ‘ASTERISK-MARKED’ SERVICES: CESTAT QUASHES DENIAL FOR LACK OF EVIDENCE
- SEZ UNITS ENTITLED TO SERVICE TAX REFUND ON INPUT SERVICES USED IN AUTHORISED OPERATIONS: CESTAT CHENNAI ALLOWS NOKIA INDIA’S APPEAL
- SERVICE TAX: WHETHER SALARY DISBURSEMENT TO CONTRACT WORKERS CONSTITUTES MANPOWER SUPPLY — CESTAT REMANDS MATTER FOR FRESH EXAMINATION
Customs Duty
- CUSTOMS DUTY EXEMPTION DENIED ON ABS COMPONENTS: CESTAT HOLDS “SUITABLE FOR USE” INCLUDES INDIRECT USE IN MOTOR VEHICLES; NO IGST INTEREST/PENALTY PRE-AUG 2024
- DEMAND FAILS AS UNDERVALUATION NOT PROVEN & EXTENDED LIMITATION NOT INVOKABLE IN STAINLESS STEEL COIL IMPORTS CASE: CESTAT
- ROASTED ARECA NUTS NOT FIT FOR CONSUMPTION: CESTAT ALLOWS PROVISIONAL RELEASE FOR INDUSTRIAL USE UNDER STRICT SUPERVISION
- VOIP PHONES WITH VIDEO & DATA CAPABILITIES CLASSIFIABLE UNDER CTH 8517 62 90; IBM INDIA DENIED CUSTOMS EXEMPTION: CESTAT
- CUSTOMS PENALTY UNSUSTAINABLE WITHOUT EVIDENCE OF ABETMENT: CESTAT QUASHES PENALTIES U/S 112(A)
- CUSTOMS VALUATION: CESTAT QUASHES EXPORT VALUE ENHANCEMENT FOR VIOLATION OF NATURAL JUSTICE, REMANDS MATTER
- GANJA WORTH RS. 8.9 CRORE SEIZED AT IGI AIRPORT: FOUR PASSENGERS ARRESTED AFTER ARRIVAL FROM BANGKOK
Excise Duty
- CESTAT ALLOWS USE OF CENVAT CREDIT OF BASIC EXCISE DUTY FOR PAYMENT OF NCCD PRIOR TO 2016
- NATURAL JUSTICE VIOLATED DUE TO NON-SUPPLY OF RELIED UPON DOCUMENTS: CESTAT
- MIXING OF PHOSPHOGYPSUM, DOLOMITE TO MAKE ‘SOIL CONDITIONER’ AMOUNTS TO MANUFACTURE BUT PRODUCT NOT EXCISABLE: CESTAT
- DELIVERY OF RESEARCH REPORTS ABROAD CONSTITUTES ‘PART PERFORMANCE’, QUALIFIES AS EXPORT: CESTAT
Income Tax
- INCOME TAX ASSESSMENT QUASHED FOR DENIAL OF VIDEO HEARING: GUJARAT HIGH COURT UPHOLDS NATURAL JUSTICE UNDER FACELESS REGIME
- LIMITED SCRUTINY CAN’T BE EXPANDED WITHOUT APPROVAL: ITAT QUASHES RS. 3.47 CR ADDITION U/S 68
- ANNUAL CASH LIMITS ON SAVING ACCOUNT TRANSACTIONS INTRODUCED UNDER INCOME TAX RULES 2026
PMLA
- ED CONDUCTS NATIONWIDE RAIDS IN RS. 1,400 CRORE ILLEGAL REMITTANCE CASE LINKED TO SHELL FIRMS AND BULLION TRADE
- PMLA ATTACHMENT WITHOUT SCHEDULED OFFENCE UNSUSTAINABLE: CHHATTISGARH HIGH COURT
- MERE ALLEGATIONS AGAINST IN-LAWS WITHOUT SPECIFIC ROLE NOT ENOUGH FOR PROSECUTION U/S 498A IPC: SUPREME COURT
