Here’s the Tax Law Daily Bulletin for May 6, 2026.
Table of Contents
GST
- WRITS CHALLENGING CONSOLIDATED GST PROCEEDINGS U/S 74 DISMISSED; DEPT. OPPOSES “READING DOWN” OF CGST ACT PROVISIONS: DELHI HC
- JURISDICTIONAL ISSUE IN DENIAL OF ISD CREDIT: HIMACHAL PRADESH HC QUASHES RS. 80 CRORE GST DEMAND AGAINST ABBOTT HEALTHCARE
- TAMIL NADU GST DEPT. TRANSFERS LTU ADJUDICATION POWERS TO DEPUTY COMMISSIONERS FOR INTELLIGENCE WING INSPECTIONS
- KARNATAKA HC RESTORES GST REGISTRATION AFTER TAXPAYER MISSES PROCEEDINGS DUE TO INACCESSIBLE PAID EMAIL ACCOUNT
- GST PORTAL RESTRICTIONS CAN’T OVERRIDE STATUTE: GUJARAT HC ALLOWS CROSS-STATE TRANSFER OF CGST ITC AFTER AMALGAMATION
- OFFICER CONDUCTING AUDIT CAN’T ADJUDICATE SAME MATTER WITHOUT DECIDING JURISDICTIONAL OBJECTION: KARNATAKA HC
- SUPREME COURT SEEKS AFFIDAVIT FROM GST DEPT. OVER MISSING SEIZED FILES IN TELANGANA TAX DISPUTE
Service Tax
Customs Duty
- CUSTOMS DEPT’S ABSOLUTE CONFISCATION OF HIGH-PURITY GOLD JEWELLERY NOT JUSTIFIED IN ABSENCE OF SMUGGLING EVIDENCE: DELHI HC
- CABINET WITHOUT CPU CAN’T BE TREATED AS INCOMPLETE COMPUTER SYSTEM: CESTAT QUASHES CUSTOMS VALUATION ENHANCEMENT
- CBIC CLARIFIES DRAWBACK ELIGIBILITY ON RE-EXPORT OF DUTY PAID GOODS SUPPLIED FROM SEZ TO DTA
- DGFT ALIGNS RODTEP SCHEDULES 4R & 4RE WITH CUSTOMS TARIFF AMENDMENTS EFFECTIVE MAY 1, 2026
- DGFT MANDATES ELECTRONIC PLATFORM FOR ISSUANCE OF CERTIFICATES OF ORIGIN
- CHOCOLATE FLAVOUR IMPORTED FOR FOOD USE NOT CLASSIFIABLE AS COCOA PREPARATION: CESTAT QUASHES CUSTOMS DUTY DEMAND
Excise Duty
- NO CENVAT CREDIT ADMISSIBLE WHERE AMOUNT PAID WAS NOT TOWARDS CVD UNDER ADVANCE LICENCE SCHEME: CESTAT
- CESTAT QUASHES EXCISE DEMAND ON “FARMERS INTEGRATED HANDBOOK”, HOLDS EXTENDED LIMITATION CANNOT BE INVOKED WITHOUT INTENT TO EVADE DUTY
- CESTAT ALLOWS CENVAT CREDIT ON GTA, INSURANCE & COURIER SERVICES FOR FOR DESTINATION SALES
- CESTAT QUASHES RS. 6.08 CRORE EXCISE DEMAND ON ILMENITE CONCENTRATES
- ONE-TO-ONE CORRELATION FOR JEWELLERY DISCOUNTS IS “IMPRACTICAL”: CESTAT ALLOWS TITAN’S EXCISE DUTY APPEAL
Income Tax
- CBDT TRANSFERS 57 CHIEF COMMISSIONERS, DGIT-RANK OFFICERS; ADDITIONAL CHARGE ARRANGEMENTS NOTIFIED
- BANK BALANCE REPORTING NOW MANDATORY IN ITR-4 FOR AY 2026-27: CBDT
- IRS OFFICER, CBDT COMMISSIONER WIFE BOOKED BY CBI IN RS. 4.57 CRORE DISPROPORTIONATE ASSETS CASE LINKED TO LA PINO’Z BRIBERY ROW

