Here’s the Tax Law Daily Bulletin for September 14, 2026.
GST
- GST DEPT. CANT ADJUST SANCTIONED REFUND AGAINST INTEREST LIABILITY WITHOUT DEMAND NOTICE AND HEARING: GAUHATI HIGH COURT
- CUSTODIAL INTERROGATION NECESSARY TO TRACE GUTKA MACHINERY REMOVED AFTER DGGI SEIZURE: PUNJAB AND HARYANA HIGH COURT DENIES ANTICIPATORY BAIL
- GST APPEAL CAN’T BE REJECTED AS TIME-BARRED WHERE DELAY OCCURRED BEYOND TAXPAYER’S CONTROL: RAJASTHAN HIGH COURT
- TRANSFER OF PROPRIETORSHIP BUSINESS TO LLP AS SUPPLY UNDER GST: AAR
- 5% GST ON ELECTRIC VEHICLES SUPPLIED WITHOUT BATTERY: AAR
- VALUE DECLARED IN SELF-INVOICE CAN BE DEEMED OPEN MARKET VALUE FOR IMPORT OF SERVICES, SUBJECT TO FULL ITC: AAR
- 18% GST ON NEW WATER PIPELINE CONSTRUCTION: AAR
- NO GST ON RECOVERY OF ELECTRICITY CHARGES AT ACTUAL COST WITHOUT MARKUP: AAR
- DRC-01 Can’t Replace Mandatory SCN: GSTAT
Service Tax
- DEPT. CAN’T APPLY DIFFERENT YARDSTICKS IN IDENTICAL TAX CASES: BOMBAY HC QUASHES RS. 21.92 CRORE SERVICE TAX DEMAND
- DELAYED-PAYMENT SURCHARGE IS NOT CONSIDERATION FOR TOLERATING DEFAULT; ELECTRICITY METER TESTING EXEMPT FROM SERVICE TAX: CESTAT
- SERVICE TAX CAN’T BE LEVIED ON INDIVIDUAL RESIDENTIAL CONSTRUCTION AGREEMENTS MEANT FOR PERSONAL USE: CESTAT
Customs Duty
- DGFT’S EXPORT OBLIGATION DISCHARGE CERTIFICATE BARS CUSTOMS DEMAND OVER EPCG CAR IMPORT: CESTAT
- QUARTERLY EXPORT REFUND LIMITATION RUNS FROM END OF QUARTER IN WHICH FIRC IS RECEIVED: CESTAT
- SUPPLIER’S WRONG SHIPMENT CAN’T BE TREATED AS IMPORTER’S CUSTOMS MISDECLARATION: CESTAT
- CUSTOMS CAN’T REPLACE DECLARED CIF VALUE WITH FOB FIGURE IN NON-GMO CERTIFICATE WITHOUT PROOF OF EXTRA PAYMENT: CESTAT
- MERE POSSESSION OF LARGE CASH CAN’T PROVE SALE OF SMUGGLED GOLD: CESTAT
- PURITY MARKINGS ALONE CAN’T ESTABLISH SMUGGLED FOREIGN ORIGIN OF GOLD: CESTAT
- PURITY MARKINGS, UNCORROBORATED RETRACTED STATEMENTS CAN’T ESTABLISH GOLD SMUGGLING: CESTAT
- ABSENCE OF E-WAY BILL CAN’T ESTABLISH GOLD SMUGGLING WITHOUT PROOF OF FOREIGN ORIGIN: CESTAT
- CESTAT ALLOWS CUSTOMS DUTY EXEMPTION ON RELIANCE INDUSTRIES’ IMPORTED MEG RECLAMATION PLANT FOR PETROLEUM OPERATIONS
- CUSTOMS REFUND LIMITATION RUNS FROM DATE OF COMMUNICATION OF FINAL ASSESSMENT ORDER, NOT DATE OF PASSING: CESTAT
Excise Duty
- MARKETABILITY ALONE CAN’T MAKE MANUFACTURING WASTE EXCISABLE: CESTAT QUASHES RS. 1.91 CRORE CENTRAL EXCISE DEMAND
- CENVAT CREDIT ADMISSIBLE ON C&F SERVICES PROVIDED AT CEMENT DEPOTS: CESTAT
- FACTORY SETUP SERVICES QUALIFY FOR CENVAT CREDIT DESPITE DELETION OF ‘SETTING UP’ FROM DEFINITION: CESTAT
- CENVAT CREDIT CAN’T BE DENIED WITHOUT EVIDENCE OF INPUTS EXCLUSIVELY USED FOR MANUFACTURING BY-PRODUCT: CESTAT
Income Tax
- SELLER’S PRIOR TCS COLLECTION SHIELDS BUYER FROM TDS DEFAULT U/S 194Q: ITAT
- S. 68 ADDITION CAN’T REST SOLELY ON INVESTIGATION WING REPORT WHEN LOAN DOCUMENTS REMAIN UNREBUTTED: ITAT
- REASSESSMENT NOTICE ISSUED BEYOND SURVIVING LIMITATION PERIOD IS VOID AB INITIO: ITAT
- REASSESSMENT ADDITIONS MUST ARISE FROM RECORDED REASONS: ITAT
- REASSESSMENT BEYOND 4 YEARS INVALID WITHOUT FINDING OF TAXPAYER’S FAILURE TO MAKE FULL DISCLOSURE: ITAT
- FINANCE ACT 2023’S 2 MONTH FORM 9A DEADLINE CAN’T APPLY RETROSPECTIVELY TO AY 2019-20: ITAT
- AD HOC 12.5% PROFIT ESTIMATE CAN’T SURVIVE WHEN DISPUTED PURCHASES EARNED HIGHER MARGIN: ITAT DELETES BOGUS PURCHASE ADDITION
- REASSESSMENT BEYOND 3 YEARS INVALID WHERE ESCAPED INCOME IS BELOW RS. 50 LAKH: ITAT
- BLACK MONEY ACT PENALTY NOT AUTOMATIC: ITAT DELETES RS. 70 LAKH PENALTY FOR NON-DISCLOSURE OF GERMAN BANK ACCOUNT
- 1 MONTH DELAY IN E-VERIFYING INCOME TAX RETURN DUE TO PORTAL GLITCHES CAN’T DENY OLD TAX REGIME BENEFITS: ITAT
- REASSESSMENT NOTICE ISSUED WITHOUT PRINCIPAL CHIEF COMMISSIONER’S APPROVAL INVALID: ITAT
- S. 143(2) NOTICE ISSUED BY ITO BEYOND RS. 30 LAKH PECUNIARY LIMIT INVALID: ITAT
- STAMP DUTY VALUE MUST BE DETERMINED ON PROPERTY ALLOTMENT DATE IF PART-PAYMENT MADE THROUGH BANKING CHANNEL: ITAT
- REASSESSMENT BEYOND 3 YEARS REQUIRES PCCIT SANCTION: ITAT QUASHES NOTICE APPROVED BY CIT
- CBDT’S REVISED RS. 2 CRORE TAX-APPEAL LIMIT APPLIES TO PENDING CASES; LATER EXCEPTIONS CAN’T OPERATE RETROSPECTIVELY: BOMBAY HIGH COURT
- ACTUARIALLY DETERMINED PROVISION FOR CREDIT GUARANTEE CLAIMS IS ALLOWABLE DEDUCTION: ITAT
