Here’s the Tax Law Daily Bulletin for July 28, 2026.
GST
- GSTAT PRINCIPAL BENCH TAKES UP TRANSFER PLEA OVER JURISDICTION IN GST PROCEEDINGS AGAINST AMALGAMATED COMPANY
- CA’S ALLEGED MISAPPROPRIATION NO GROUND TO ESCAPE TAX LIABILITY: SUPREME COURT REFUSES TO INTERFERE IN GST DEMAND CASE
- ITC RELIEF DENIED WHERE SUPPLIER FAILS TO DEPOSIT TAX: SUPREME COURT UPHOLDS VALIDITY OF S. 16(2)(C) OF CGST ACT
- GST LIMITATION APPLIES TO ISSUANCE OF ASSESSMENT ORDER, NOT ITS SERVICE: CALCUTTA HIGH COURT
- STORAGE OF BANNED TOBACCO AND GST-BILL-LESS CIGARETTES: JHARKHAND HC REFUSES 3RD ANTICIPATORY BAIL PLEA
- PRE-ARREST CUSTODY UNWARRANTED WHERE GST SUMMONS FAIL TO DISCLOSE ALLEGATIONS AND OFFENCE CARRIES LESS THAN 7 YEARS’ IMPRISONMENT: TELANGANA HIGH COURT
- GST DEPT. CAN’T RELY ON PROSPECTIVE R. 88B AMENDMENT TO IGNORE EXISTING JUDICIAL PRECEDENT: GUJARAT HC
- GST RECOVERY BEFORE 3 MONTH STATUTORY PERIOD REQUIRES JUSTIFIABLE REVENUE RISK: MADRAS HIGH COURT STAYS RECOVERY NOTICE
- GST ON CORPORATE GUARANTEES FOR PRE-2023 PERIOD FACES JUDICIAL SCRUTINY: MADRAS HIGH COURT STAYS DEMAND ORDERS
Service Tax
- PUNJAB ROADWAYS NOT LIABLE FOR SERVICE TAX AS MANPOWER SUPPLY AGENCY: CESTAT
- MERE INTERPRETATION OF ‘INPUT SERVICE’ CAN’T TRIGGER EXTENDED LIMITATION UNDER CENVAT LAW: CESTAT
Customs Duty
- CUSTOMS DEPT. CAN’T REJECT DECLARED IMPORT VALUE SOLELY ON DIRECTORATE OF VALUATION GUIDELINES WITHOUT EVIDENCE: CESTAT
- END-USE IN MOTOR VEHICLES CAN’T OVERRIDE SPECIFIC CUSTOMS TARIFF CLASSIFICATION FOR DIFFERENTIAL GEARS: CESTAT
Excise Duty
- RUNNING ACCOUNT BILLS CONTAINING SUBSTANTIAL STATUTORY PARTICULARS CANNOT BE REJECTED FOR CENVAT CREDIT ON TECHNICAL GROUNDS: CESTAT
- DELETION OF PHRASE FROM INPUT SERVICE DEFINITION DOESN’T BAR CREDIT: CESTAT ALLOWS CENVAT CREDIT ON FACTORY ‘SETTING UP’ SERVICES
- FRESH SCN NOT REQUIRED FOR CLASSIFICATION DECIDED DURING ADJUDICATION: CESTAT UPHOLDS EXCISE REFUND ON EXPORTED GOODS
Income Tax
- S. 153C PROCEEDINGS INVALID IF SATISFACTION FOR ‘OTHER PERSON’ RECORDED AFTER APRIL 1, 2021: ITAT
- CASH DEPOSIT CAN’T BE TREATED AS UNEXPLAINED MERELY BECAUSE ASSESSEE’S EXPLANATION APPEARS IMPROBABLE: ITAT
- DIGITAL RECEIPT OF TPO ORDER TRIGGERS LIMITATION U/S 153(5A): ITAT
