Here’s the Tax Law Daily Bulletin for April 25, 2026.
GST
- NO STATUTORY BAR U/S 54(1) OF CGST ACT, 2017 AGAINST FILING SECOND REFUND APPLICATION: BOMBAY HC
- PUNJAB & HARYANA HIGH COURT QUASHES NON-SPEAKING DEMAND WITHOUT CONSIDERING TAXPAYER’S REPLY
- GST CANCELLATION SCN INVALID FOR LACK OF SUPPORTING DOCUMENTS : PUNJAB & HARYANA HIGH COURT
- GST REGISTRATION CAN’T BE CANCELLED RETROSPECTIVELY WITHOUT PROPOSING IT IN SCN: PUNJAB & HARYANA HIGH COURT
- AMENDED RULE 89(5) APPLICABLE RETROSPECTIVELY: BOMBAY HIGH COURT ALLOWS REFUND UNDER INVERTED DUTY STRUCTURE
Service Tax
- SERVICE TAX DEMAND CAN’T BE AGGREGATED ACROSS YEARS TO CROSS RS. 2 CRORE THRESHOLD: GAUHATI HIGH COURT
- HEALTHCARE SERVICES EXEMPT FROM SERVICE TAX: GAUHATI HIGH COURT QUASHES RS. 10.13 CRORE DEMAND BASED SOLELY ON FORM 26AS DATA
