Here’s the Tax Law Daily Bulletin for June 20, 2026.
GST
- TAXPAYER’S RIGHT TO CORRECT GSTR-1 RETURNS: MADRAS HIGH COURT REJECTS DEPT.’S APPEAL AGAINST RECTIFICATION OF GST ERRORS
- MADRAS HIGH COURT GRANTS 3 MONTHS RELIEF TO PAY SGST DUES IN INSTALMENTS AFTER ADMITTED GST LIABILITY
- REPLY FORMAT FOR SHOW CAUSE NOTICE ISSUED ONLY FOR INTEREST DEMAND UNDER FORM DRC-01
- ISABGOL SEEDS PROCURED THROUGH APMC EXEMPT FROM GST; NOT COVERED UNDER ‘GOODS OF SEED QUALITY’ ENTRY: AAR
- MISTAKEN CLAIM OF ELIGIBLE IGST CREDIT UNDER CGST/SGST HEADS IS A TECHNICAL ERROR, NOT WRONGFUL ITC AVAILMENT: KERALA HC
- ITC CAN’T BE DENIED CITING MERE NON-AVAILABILITY OF LORRY RECEIPTS OR E-WAY BILLS WHEN SUPPLIER IS REGISTERED & TAX IS PAID: MADRAS HC
- GHAZIABAD DGGI | ₹22.80 CRORE FAKE FSSAI LICENCE SCAM: MEERUT COURT SENDS ACCUSED TO JUDICIAL CUSTODY UNDER HEALTH SECURITY & NATIONAL SECURITY CESS ACT, 2025
- SERVICE TAX REFUND CAN’T BE DENIED DUE TO WRONG REGISTRATION CODE: CESTAT
Service Tax
- NO SERVICE TAX PAYABLE ON CONSTRUCTION OF TSUNAMI RELIEF HOUSES: CESTAT
- EXTENDED LIMITATION PERIOD CAN’T BE INVOKED WITHOUT EVIDENCE OF SUPPRESSION: CESTAT
Customs Duty
- MODVAT CREDIT ON FUEL USED FOR ELECTRICITY CAN’T BE DENIED MERELY BECAUSE POWER IS WHEELED TO SISTER UNITS: MADRAS HC
- SEIZED QUANTITY OF SMUGGLED MARIJUANA WAS NOT COMMERCIAL: TELANGANA HIGH COURT GRANTS BAIL TO 2 FOREIGN NATIONALS
- INDIA IMPOSES ANTI-DUMPING DUTY ON SULPHENAMIDES ACCELERATORS IMPORTS FROM CHINA, EU AND US FOR 5 YEARS
- INDIA EXTENDS ANTI-DUMPING DUTY ON CHINESE PET RESIN FOR 5 MORE YEARS TO PROTECT DOMESTIC INDUSTRY
- CUSTOMS CAN’T IMPOSE PENALTY FOR ITS OWN FAILURE TO VERIFY IMPORT DOCUMENTS AT CLEARANCE STAGE: CESTAT
- DIGIT DATA ENTRY GUIDELINES | CBIC MANDATES TIMELY REPORTING OF CUSTOMS OFFENCE CASES
Excise Duty
- REFUND OF EXCESS EXCISE DUTY ON RAILWAY COACHES NOT BARRED BY UNJUST ENRICHMENT: CESTAT
- CESTAT QUASHES EXCISE DUTY DEMAND ON ALLEGED CLANDESTINE REMOVAL OF SOWBAGHYA WET GRINDERS
Income Tax
- INCOME TAX REASSESSMENT TIME LIMIT CAN’T BE EXTENDED INDEFINITELY: CHHATTISGARH HC
- NO DENIAL OF S.12AB REGISTRATION WITHOUT ACTUAL APPLICATION OF FUNDS OUTSIDE INDIA: ITAT
- BROKEN-PERIOD INTEREST ON SALE OF NCDS TAXABLE AS INTEREST, NOT CAPITAL GAINS: ITAT
- AI IN INCOME TAX RETURNS, TAX AUDIT & TDS COMPLIANCE: LIST OF AI SOFTWARES
- DISABILITY PENSION OF ARMED FORCES PERSONNEL CONTINUES TO REMAIN FULLY EXEMPT FROM INCOME TAX UNTIL GOVERNMENT NOTIFICATION SAYS DEFENCE MINISTER RAJNATH SINGH
- PURCHASE OF RESIDENTIAL PROPERTY FROM SPOUSE DOESN’T BAR S. 54 RELIEF: ITAT
Corporate Law
- MCA GRANTS RELIEF IN DPT-3 FILING: ADDITIONAL FEES WAIVED TILL JULY 31, 2026
- CA FIRMS NOW ELIGIBLE UNDER PM INTERNSHIP SCHEME; INTERNS TO RECEIVE RS. 9,000 MONTHLY STIPEND
