Here’s the Tax Law Daily Bulletin for July 15, 2026.
GST
- GST DEMAND CAN’T EXCEED SCN AMOUNT U/S 75(7): ALLAHABAD HIGH COURT
- NO GST EXEMPTION ON ANNUITY PAID FOR ROAD CONSTRUCTION: MEGHALAYA HIGH COURT DISMISSES REVIEW PETITION
- GST COUNCIL PANEL PROPOSES ITC RELIEF ON STAFF CARS AND EMPLOYEE HEALTH INSURANCE TO EASE BUSINESS COMPLIANCE
- TELANGANA HIGH COURT GRANTS BAIL IN RS. 12 CRORE HSNS CESS EVASION CASE
- GST SCN BEYOND LIMITATION STAYED AS PRODUCT WAS MANUFACTURED UNDER VALID AYURVEDIC DRUG LICENCE: HIMACHAL PRADESH HIGH COURT
- 90-DAY TIME LIMIT FOR AAAR TO DECIDE GST APPEALS IS DIRECTORY, NOT MANDATORY; SUPREME COURT STAYS FURTHER PROCEEDINGS
- GST ORDER SIGNED WITHIN LIMITATION BUT UPLOADED NEXT DAY REMAINS VALID: CALCUTTA HIGH COURT
- FAKE CA ACCUSED OF MISAPPROPRIATING ₹2.44 CRORE MEANT FOR GST, PF AND ESIC DEPOSITS DENIED BAIL BY GAUHATI HIGH COURT
- THIRD PARTIES CAN’T CHALLENGE GST ADVANCE RULINGS MERELY DUE TO FINANCIAL IMPACT: KARNATAKA HC
- NO PERSONAL HEARING BEFORE GST DEMAND? CALCUTTA HIGH COURT QUASHES APPELLATE ORDER, ORDERS FRESH HEARING
- GST SCN GENERATED USING AI TOOL QUASHED: PUNJAB & HARYANA HIGH COURT
- GST SCN WITHOUT ALLEGING FRAUD CANNOT INVOKE S. 74: KARNATAKA HIGH COURT QUASHES ADJUDICATION ORDER
- BANK CERTIFICATE CAN SUBSTITUTE FIRC IN GST EXPORT CASES: KARNATAKA HIGH COURT
- WHETHER ‘MAY’ CAN REPLACE MANDATORY PRE-SCN CONSULTATION? PUNJAB & HARYANA HIGH COURT STAYS FINAL GST ADJUDICATION
Customs Duty
- ONEROUS CONDITIONS IMPOSED FOR PROVISIONAL RELEASE OF SEIZED IMPORTED GOODS SHOULDN’T AMOUNT TO VIRTUAL DENIAL OF RELIEF: CESTAT
- RESTRICTED GOODS CAN BE PROVISIONALLY RELEASED: CESTAT ALLOWS RE-EXPORT OF RS. 25.16 CRORE SEIZED SILVER JEWELLERY
Excise Duty
Income Tax
- INCOME TAX DEPT. CAN’T SUSTAIN ₹6.75 CRORE S. 68 ADDITION WITHOUT REBUTTING ASSESSEE’S EVIDENCE: CALCUTTA HC
- 100+ REASSESSMENT WRIT PETITIONS POST HEXAWARE RULING RESTORED: BOMBAY HIGH COURT
- INTEREST EARNED FROM INVESTMENTS IN COOPERATIVE BANKS ELIGIBLE FOR S. 80P(2)(D) DEDUCTION: ITAT
