Here’s the Tax Law Daily Bulletin for July 06, 2026.
GST
- RULE 48(4) VS RULE 138A(1): GST E-INVOICE CONFUSION LEADING TO DETENTIONS OF GOODS IN TRANSIT
- EASE OF COMPLIANCE, GST REFORMS DRIVE NEARLY 8 LAKH NEW REGISTRATIONS IN FIRST HALF OF 2026
- DGGI EMPOWERED TO ARREST BEFORE GST ADJUDICATION: CHENNAI COURT
- ANDHRA PRADESH HIGH COURT QUASHES COMPOSITE GST ASSESSMENT COVERING MULTIPLE FY
- TRANSIT STATE CAN’T IMPOSE GST PENALTY ON INTER-STATE GOODS MERELY PASSING THROUGH: ALLAHABAD HIGH COURT
- GST PROCEEDINGS AGAINST NON-EXISTENT AMALGAMATED COMPANY VOID: BOMBAY HIGH COURT
- PAPER BAGS ATTRACTS 18% GST, NOT 5% CONCESSIONAL RATE: AAR
- GST EXEMPTION AVAILABLE FOR CHARITABLE TRAINING ACTIVITIES, BUT NOT FOR BLOOD DONATION CAMPS, ROAD SAFETY PROGRAMMES: AAR
- COMPENSATION RECOVERED FROM TRANSPORTERS FOR TRANSIT LOSSES NOT SUBJECT TO GST: AAR
- LAUNDRY SOAP BELOW 500 GRAMS NOT ELIGIBLE FOR 5% GST, TAXABLE AT 18%: AAR
- 18% GST PAYABLE ON PP PACKING BOXES: AAR
- NON-FILING OF LUT CAN’T OVERRIDE ZERO-RATED SUPPLY STATUS: KARNATAKA HC QUASHES GST DEMAND ON EXPORT SERVICES
- GST INTEREST WAIVER, REVISED RETURNS CAN’T BE DIRECTED BY COURTS IN PRE-GST WORKS CONTRACT DISPUTES: KARNATAKA HIGH COURT
Service Tax
- NO SERVICE TAX ON CORPORATE GUARANTEES ISSUED WITHOUT CONSIDERATION: CESTAT
- NON-AC DINING AREAS IN SAME HOTEL COMPLEX NOT LIABLE TO SERVICE TAX: CESTAT
Customs Duty
- CENTRE EXTENDS ANTI-DUMPING DUTY ON NORMAL BUTANOL IMPORTS FROM MALAYSIA, SOUTH AFRICA AND US FOR 5 MORE YEARS
- CBIC CLARIFIES REFUND, DRAWBACK PROCEDURE FOR CUSTOMS DUTY PAID THROUGH DUTY CREDIT SCRIPS
- CONFESSIONAL STATEMENTS ALONE CAN’T JUSTIFY RULE 26 PENALTY: CESTAT QUASHES PENALTIES
- CUSTOMS CAN’T IMPOSE PENALTY SOLELY ON CO-ACCUSED’S UNCORROBORATED STATEMENT: CESTAT
- CBLR VIOLATION ALLEGATION ALONE CAN’T ATTRACT CUSTOMS ACT PENALTY: CESTAT QUASHES RS. 10 LAKH PENALTY ON CUSTOMS BROKER
Income Tax
- COMMON PCIT APPROVAL FOR 111 CASES SHOWS NON-APPLICATION OF MIND; ENTIRE REASSESSMENT PROCEEDINGS INVALID: ITAT
- REASSESSMENT NOTICE BEYOND 3 YEARS INVALID WITHOUT RS. 50 LAKH ESCAPED INCOME: ITAT
- ITAT DIRECTS GRANT OF 12AB & 80G REGISTRATION TO OXFORD AND CAMBRIDGE SOCIETY OF INDIA
- PERIODIC VISITS BY OVERSEAS MANAGEMENT AND USE OF BUSINESS SOFTWARE DOESN’T CREATE FIXED PLACE PE: ITAT
