Here’s the Tax Law Daily Bulletin for September 11, 2026.
GST
- MANUFACTURE OR TRADING STATUS IRRELEVANT FOR INVERTED DUTY REFUND UNDER GST: GSTAT
- NO DETAILED SCN OR REASONED ORDER ISSUED: MADRAS HIGH COURT STAYS TAX DEMAND
- RESTORE GST REGISTRATION SUBJECT TO PAYMENT OF OUTSTANDING DUES WITHIN 21 DAYS: GAUHATI HIGH COURT
- GST SUMMONS ALONE CAN’T JUSTIFY ANTICIPATORY BAIL WITHOUT S. 69 ARREST ORDER: PUNJAB & HARYANA HIGH COURT
- GST APPEAL FILED WITHIN 3 MONTHS AFTER EXCLUDING ORDER DATE CAN’T BE REJECTED AS DELAYED: MADRAS HIGH COURT
- GSTR-2A AND GSTR-3B MISMATCH ALONE CAN’T PROVE WRONGFUL ITC AVAILMENT: GSTAT QUASHES DEMAND BEYOND SCN
- DGGI HYDERABAD | GST REFUND CAN’T BE DENIED MERELY BECAUSE DEPT. PLANS APPEAL: TELANGANA HIGH COURT
Service Tax
- NO SERVICE TAX ON TRANSFER OF DEVELOPMENT RIGHTS: CESTAT
- COMMISSIONER (APPEALS) CAN’T CONDONE SERVICE TAX APPEAL DELAY BEYOND 1 MONTH AFTER STATUTORY PERIOD: CESTAT
- SERVICE TAX NOT SEPARATELY COLLECTED MUST BE TREATED AS INCLUDED IN CONSIDERATION: CESTAT GRANTS CUM-TAX BENEFIT
- LATE PAYMENT INTEREST ON INDUSTRIAL GAS SUPPLIES NOT TAXABLE AS DECLARED SERVICE: CESTAT
- SERVICE TAX DEMAND CAN’T BE BASED SOLELY ON DIFFERENCE BETWEEN BALANCE SHEET AND ST-3 RETURNS: CESTAT
- PROFIT FROM PURCHASE AND SALE OF CARGO SPACE NOT TAXABLE AS BUSINESS AUXILIARY SERVICE: CESTAT
Customs Duty
- CUSTODY NOT REQUIRED AFTER CUSTOMS INVESTIGATION CONCLUDES, SCN IS ISSUED: BOMBAY HIGH COURT GRANTS ANTICIPATORY BAIL
- IGI AIRPORT CUSTOMS SEIZES SUSPECTED MARIJUANA WORTH RS. 1.74 CRORE FROM BANGKOK PASSENGER
- CUSTOMS CAN’T RECLASSIFY NAPHTHA AS NATURAL GASOLINE LIQUID ON INCONCLUSIVE LAB REPORTS: CESTAT
- FOREIGN SUPPLIER’S ‘PACKING MISTAKE’ CAN’T EXPLAIN UNDECLARED BRANDED GOODS IN IMPORT CONSIGNMENT: CESTAT
- IMPORTER’S CONSENT TO ENHANCED CUSTOMS VALUATION DOES NOT BAR STATUTORY APPEAL: CESTAT
- COURIER CAN’T BE PENALISED FOR NARCOTICS INGENIOUSLY CONCEALED IN EXPORT GARMENTS WITHOUT PROOF OF KNOWLEDGE: CESTAT
- IMPORTER CAN’T BE PENALISED FOR CUSTOMS DELAY: PUNJAB & HARYANA HIGH COURT ORDERS RELEASE OF GOODS WITHOUT DEMURRAGE
- IMPORTER CAN’T BE BURDENED WITH DEMURRAGE FOR CUSTOMS DELAY AND INTER-SE DISPUTES BETWEEN AUTHORITIES: PUNJAB & HARYANA HIGH COURT
- DRI | SMUGGLED GOLD IS ‘PROHIBITED GOODS’ UNDER CUSTOMS ACT: CALCUTTA HIGH COURT
- RS. 31 CRORE CUSTOMS DUTY EVASION INVOLVING WALNUTS, RAISINS IMPORTS: BOMBAY HIGH COURT DENIES ANTICIPATORY BAIL
- 24.186 KG HYDROPONIC GANJA CARRIED IN 2 TROLLEY BAGS IS COMMERCIAL QUANTITY: KARNATAKA HIGH COURT DENIES BAIL
- RS. 22.44 CRORE CUSTOMS DUTY EVASION CASE INVOLVING ALLEGED ROUTING OF CHINESE STEEL PIPES THROUGH THAILAND: MUMBAI COURT GRANTS BAIL
- DRI | 3 YEARS’ CUSTODY AND SLOW TRIAL ALONE CAN’T OVERRIDE NDPS BAIL BAR IN COMMERCIAL QUANTITY CASE: DELHI HIGH COURT
