Here’s the Tax Law Daily Bulletin for September 5, 2026.
GST
- RS. 50K COST IMPOSED ON TAX OFFICER FOR PASSING GST ORDER BEFORE EXPIRY OF 60-DAY VOLUNTARY PAYMENT WINDOW: BOMBAY HIGH COURT
- GST ITC CAN’T BE BLOCKED U/R 86A WITHOUT GIVING TAXPAYER AN OPPORTUNITY: KARNATAKA HIGH COURT
- KARNATAKA HIGH COURT RESTORES RS. 3.83 CRORE GST PROCEEDINGS AFTER NOTICES SENT TO FORMER ADDRESS
- GST S. 74 EXTENDED LIMITATION QUESTIONABLE WHEN FORM 26AS MISMATCH WAS ALREADY KNOWN: KARNATAKA HIGH COURT GRANTS INTERIM RELIEF
- KARNATAKA HIGH COURT GRANTS INTERIM RELIEF OVER MULTIPLE GST PROCEEDINGS FOR SAME TAX PERIOD
- BUSINESS PREMISES CAN’T REMAIN SEALED FOR NON-PARTICIPATION IN GST SEARCH: ALLAHABAD HIGH COURT
- GST ORDER IGNORING TAXPAYER’S YEAR-WISE HSN RECONCILIATION CAN’T BE SUSTAINED: BOMBAY HIGH COURT
- CGST DEMAND PRIMA FACIE IMPERMISSIBLE AFTER STATE GST SETTLEMENT U/S 128A: BOMBAY HIGH COURT
- GST PROCEEDINGS AGAINST DEAD PROPRIETOR INVALID: GUJARAT HIGH COURT QUASHES RS. 28.49 LAKH DEMAND
- CAG FLAGS RS. 20 CRORE EXCESS ITC, DELAYED GST RECOVERY AND BID-RIGGING RISKS IN HIMACHAL PRADESH
Service Tax
- SERVICE TAX PENALTY CAN’T SURVIVE WHEN ASSESSEE ACTED ON DEPT.’S OWN VIEW OF NON-TAXABILITY: DELHI HIGH COURT
- SERVICE TAX APPEAL FILED BEYOND STATUTORY THREE-MONTH LIMIT CAN’T BE ENTERTAINED: CESTAT
- SERVICE TAX DEMAND CAN’T BE BASED SOLELY ON FORM 26AS AND PROFIT AND LOSS ACCOUNT; DIRECTOR’S SALARY NOT TAXABLE: CESTAT
Customs Duty
- CUSTOMS OFFICER CAN’T CHALLENGE REPATRIATION AFTER LOAN-POSTING ORDER ATTAINS FINALITY: GAUHATI HIGH COURT
- DOCUMENTARY EVIDENCE DOMINATES PROBE, FURTHER CUSTODY UNWARRANTED: MUMBAI COURT GRANTS BAIL IN RS. 22.44 CRORE CUSTOMS DUTY EVASION CASE
Income Tax
- S. 68 ADDITION CAN’T SURVIVE AFTER TAXPAYER PROVES LENDERS’ IDENTITY, CREDITWORTHINESS, LOAN GENUINENESS: ITAT
- INCOME TAX REASSESSMENT NOTICE ISSUED BEYOND 3 YEARS WITH CIT’S APPROVAL INVALID: ITAT
- BOOKMYSHOW CONVENIENCE FEE IS NOT COMMISSION; NO TDS LIABILITY U/S 194H: ITAT
- NO MANDATORY RS.75K OR RS. 1.50 LAKH LATE FEE ON DELAYED TAX AUDIT REPORT FOR FY 2025-26
- MERE SURGE IN PENNY STOCK PRICE CANNOT MAKE CAPITAL GAINS BOGUS WITHOUT EVIDENCE LINKING ASSESSEE TO MANIPULATION: MADRAS HIGH COURT
- TRANSPORT EXPENSES CAN’T BE DISALLOWED AFTER AO VERIFIES TRANSACTIONS AS GENUINE: INCOME TAX APPEAL ALLOWED [READ ODER]
- INCOME TAX OFFICER CAN’T USE LAST-MINUTE VALUATION REFERENCE TO EXTEND ASSESSMENT LIMITATION: GUJARAT HIGH COURT
