Here’s the Tax Law Daily Bulletin for APRIL 30, 2026.
GST
- GST PENALTY NOT SPECIFIED IN DRC-01 CAN’T BE CONFIRMED: ALLAHABAD HIGH COURT
- ITC BLOCKING ORDER QUASHED FOR LACK OF ‘REASON TO BELIEVE’: ALLAHABAD HIGH COURT
- DGGI | PROVISIONAL ATTACHMENTS RELEASED AFTER 1 YEAR LIMIT U/S 83 CGST ACT EXPIRES: DELHI HIGH COURT
- WRIT NOT MAINTAINABLE AMID ONGOING INVESTIGATION: PATNA HIGH COURT REFUSES TO INTERFERE IN GST REGISTRATION CANCELLATION
- DGGI RAIPUR | ANTICIPATORY BAIL DENIED IN RS. 27 CRORE FAKE ITC FRAUD CASE, CHHATTISGARH HIGH COURT CALLS IT “ORGANISED ECONOMIC OFFENCE”
- DGGI OFFICERS OBSTRUCTED DURING GST RAID: ALLAHABAD HIGH COURT REFUSES TO QUASH CASE AGAINST CULPRITS
- MADRAS HIGH COURT QUASHES EX PARTE GST ASSESSMENT ORDER, GRANTS FRESH OPPORTUNITY TO ASSESSEE AFTER 23% TAX RECOVERY
- NO INTEREST, PENALTY OR REDEMPTION FINE LEVIABLE ON IGST DEMAND PRIOR TO 16.08.2024: CESTAT
- CONSOLIDATED GST SCN ACROSS MULTIPLE FINANCIAL YEARS PERMISSIBLE: KARNATAKA HIGH COURT
Service Tax
- NO SERVICE TAX PAYABLE WHERE TURNOVER BELOW RS. 10 LAKH THRESHOLD: CESTAT
- CESTAT ALLOWS SEZ REFUND DESPITE WRONG NOTIFICATION CITATION
- NO CENVAT CREDIT REVERSAL ON MATERIALS USED IN WORKS CONTRACT; NOT ‘TRADING’ OR EXEMPT SERVICE: CESTAT
- NO SERVICE TAX PAYABLE ON REIMBURSABLE EXPENSES AND CARGO SPACE INCENTIVES: CESTAT
- CESTAT ALLOWS SERVICE TAX REFUND ON TOBACCO PROCESSING
- CESTAT ALLOWS CENVAT CREDIT ON RENT-A-CAB & INSURANCE SERVICES; NO REVERSAL REQUIRED FOR SERVICES TO SEZ
Customs Duty
- BLUETOOTH EARPHONES CLASSIFIABLE AS “AUDIO DEVICES”, NOT TELECOM EQUIPMENT: CESTAT
- CUSTOMS DUTY DEMAND IN USED CRANE IMPORTS CASE QUASHED CITING LACK OF EVIDENCE OF UNDERVALUATION: CESTAT
- CESTAT ALLOWS CLASSIFICATION OF FOOD SEASONING MATERIAL UNDER HEADING 3302, QUASHES RECLASSIFICATION DEMAND
- CESTAT UPHOLDS CONFISCATION FOR MISDECLARATION OF MARBLE IMPORTS; RELIES ON GSI REPORT TO CLASSIFY GOODS AS LIMESTONE
- DRI | NO LIABILITY OF CUSTOMS BROKER WITHOUT KNOWLEDGE OF UNDERVALUATION OF IMPORTED GOODS: CESTAT
- MADRAS HIGH COURT PERMITS RE-EXPORT OF SEIZED FABRICS SUBJECT TO BOND AND BANK GUARANTEE
- SAFTA BENEFIT CAN’T BE DENIED BASED ON ASSUMPTIONS ON ORIGIN: CESTAT QUASHES CUSTOMS DUTY DEMAND ON IMPORTED RAPESEED OIL
- CESTAT QUASHES EXPORT DUTY ASSESSMENT ON IRON ORE FINES, ORDERS REMAND FOR VIOLATION OF NATURAL JUSTICE; REAFFIRMS TRANSACTION VALUE PRINCIPLE
Excise Duty
- MADRAS HIGH COURT UPHOLDS PENALTY FOR SUPPRESSION OF FACTS DESPITE PRE-SCN DUTY PAYMENT IN CENVAT CREDIT CASE
- PENALTY U/S 26 OF CENTRAL EXCISE RULES UNSUSTAINABLE WITHOUT FINDING ON CONFISCATION: CESTAT
- COMMISSIONER (APPEALS) CAN ISSUE SCN FOR RECOVERY OF ERRONEOUS REFUND: CESTAT
- CESTAT QUASHES EXCISE DUTY ON ‘WASTE MUD’, HOLDS BY-PRODUCT NOT EXCISABLE; RELIES ON WITHDRAWAL OF CBIC CIRCULAR AND PRIOR RULINGS
Direct Tax
- ALLAHABAD HIGH COURT DISMISSES WRIT PETITION CHALLENGING INCOME TAX REASSESSMENT CITING ALTERNATIVE REMEDY
- ONCE INCOME TAX NON-PAYMENT ARE ESTABLISHED, MENS REA PRESUMED; QUASH PLEA UNDER SECTION 482 CRPC/528 BNSS NOT MAINTAINABLE: MADRAS HIGH COURT
- S. 80HHC DEDUCTION CAN’T BE REDUCED BY PRIOR S. 80IA DEDUCTION: MADRAS HIGH COURT
- INCOME TAX DISCLOSURES IN ELECTION AFFIDAVIT CAN’T BE EXAMINED VIA WRIT: MADRAS HIGH COURT
- SUPREME COURT SENDS JAO VS FACELESS REASSESSMENT DISPUTE BACK TO HIGH COURTS; VALIDITY OF RETROSPECTIVE LAW STILL OPEN
Corporate Laws
- S. 7 IBC PETITION TIME-BARRED, RP’S CLAIM ADMISSION NOT ‘ACKNOWLEDGMENT’: SUPREME COURT QUASHES CIRP AGAINST CORPORATE DEBTOR
- IBC REMEDY MUST BE EXHAUSTED; APPROACH NCLAT: SUPREME COURT DECLINES INTERFERENCE IN CIRP WITHDRAWAL DISPUTE
