Here’s the Tax Law Daily Bulletin for September 4, 2026.
GST
- PACKING MATERIALS ARE ‘INPUTS’ FOR INVERTED DUTY REFUND: GSTAT UPHOLDS REFUND TO PACKAGED TEA SUPPLIER
- SUPREME COURT REFUSES TO INTERFERE WITH RS. 8.75 CRORE GST DEMAND CHALLENGE, DIRECTS TAXPAYER TO FILE S. 107 APPEAL
- SUPREME COURT STAYS TRIPURA HC RULING PROTECTING GENUINE BUYERS FROM ITC DENIAL OVER SUPPLIER’S GST DEFAULT
- SUPREME COURT ASKS GSTAT TO SYMPATHETICALLY CONSIDER DELAY AS TAXPAYERS PURSUED REMEDY BEFORE WRONG FORUM
- SUPREME COURT ISSUES NOTICE ON CANCELLATION OF GST REGISTRATION OVER ALLEGED RS. 18.62 CRORE FAKE ITC CLAIM
- SUPREME COURT GRANTS 30 DAYS TO FILE GST APPEAL; KEEPS PRE-DEPOSIT ISSUE OPEN DUE TO DEPOSIT IN PARALLEL CGST PROCEEDINGS
- DGGI GURUGRAM | BLOCKED ITC CAN’T BE TREATED AS GST APPEAL PRE-DEPOSIT UNLESS RESTRICTION IS REMOVED: DELHI HIGH COURT
- GST PRE-DEPOSIT MUST BE REFUNDED PROPORTIONATELY WHEN TAXPAYER PARTLY SUCCEEDS IN APPEAL: BOMBAY HIGH COURT
- DELHI HIGH COURT FLAGS RAMPANT FRAUDULENT GST REGISTRATIONS USING INNOCENT CITIZENS’ PAN AND AADHAAR; SEEKS EFFECTIVE SOLUTION FROM CGST, DGST AND DELHI POLICE
- BOMBAY HIGH COURT EXAMINES GST CLASSIFICATION OF “ANIMAL OR HUMAN BLOOD VACCINES”; FINDS PRIMA FACIE SUBSTANCE IN CHALLENGE TO AMBIGUOUS NOTIFICATION ENTRY
- BOMBAY HIGH COURT QUESTIONS 6 MONTH LIMIT UNDER GST NOTIFICATION FOR S. 16(5) ITC BENEFIT
- CAN DISPUTED ITC CLAIM AMOUNT TO “FRAUD OR SUPPRESSION”? ALLAHABAD HC STAYS S. 74 PROCEEDINGS AGAINST SAMSUNG DISPLAY
- CASH REFUND LOSES ITS CHARACTER AS TAX OR INTEREST; 10% PRE-DEPOSIT REQUIRED FOR GST APPEAL: GSTAT REGISTRY
Service Tax
- REVENUE-NEUTRAL REVERSE CHARGE LIABILITY CANNOT JUSTIFY EXTENDED LIMITATION: CESTAT RESTRICTS ₹27.27 LAKH SERVICE TAX DEMAND
- NO SERVICE TAX PAYABLE ON DUBAI VISA FACILITATION SERVICES NOT “INTERMEDIARY SERVICES”: CESTAT
Customs Duty
- UNEXPLAINED DELAY, SUPPRESSION OF CUSTOMS STATEMENT BAR UNCONDITIONAL RELEASE OF GOLD CHAIN: DELHI HIGH COURT
- CUSTOMS SEIZURE OF ROASTED ARECA NUTS QUASHED AFTER FSSAI CLEARANCE: BOMBAY HIGH COURT
- CUSTOMS COMMISSIONER CAN’T REJECT TECHNICAL EXPERT REPORT WITHOUT SCIENTIFIC REBUTTAL: BOMBAY HIGH COURT QUASHES RS. 14 CRORE DUTY DEMAND
- DRI OFFICERS COMPETENT TO ISSUE CUSTOMS SCN: CESTAT UPHOLDS PENALTY FOR CONSPIRACY TO SMUGGLE PROHIBITED R-22 GAS
- DIARY ENTRIES ALONE CAN’T PROVE CLANDESTINE REMOVAL OF GOODS: CESTAT QUASHES EXCISE PENALTY ON STEEL TRADER
- CUSTOMS BROKER KNOWINGLY ADVISING WRONG CLASSIFICATION OF ARECA NUTS: CESTAT UPHOLDS PENALTIES
Income Tax
- PARLIAMENTARY PANEL FLAGS ‘PUNITIVE’ INCOME TAX REGIME, QUESTIONS NOTICES, OFFICIAL OVERREACH AND RISING LITIGATION
- ‘REASON TO SUSPECT’ CAN’T JUSTIFY INCOME TAX REASSESSMENT: BOMBAY HIGH COURT QUASHES S. 148 NOTICE OVER ₹15.56 CRORE FDI
