Here’s the Tax Law Daily Bulletin for September 18, 2026.
GST
- MADRAS HIGH COURT QUASHES GST CLASSIFICATION ORDERS ON AUTOMOBILE AIR AND OIL FILTERS; DIRECTS RECONSIDERATION OF HSN TRIPLE TEST
- SUPPLEMENTARY GST REFUND CLAIM CAN’T BE REJECTED WHEN FILED WITHIN LIMITATION: GSTAT UPHOLDS ₹5.71 CRORE RELIEF
- CENTRE LACKS AUTHORITY TO LEVY GST ON MINING ROYALTY UNTIL MMDR AMENDMENT TAKES EFFECT
- FAKE E-WAY BILLS WORTH RS. 1.60 CRORE ALLEGED: GUJARAT HIGH COURT GRANTS BAIL SUBJECT TO RS.29.30 LAKH DEPOSIT
- GST WILL APPLY TO MDR COLLECTED ON UPI PAYMENTS
- GST WILL APPLY TO MDR COLLECTED ON UPI PAYMENTS
- GST PORTAL CONSTRAINT CAN’T BLOCK IGST APPEAL PRE-DEPOSIT ADJUSTMENT FROM AMOUNT DEPOSITED UNDER PROTEST: ALLAHABAD HIGH COURT
- IGNORED TAXPAYER REPLIES CAN’T BE CONSIDERED THROUGH SECOND EX PARTE GST ORDER U/S 161: ALLAHABAD HIGH COURT
- GST REGISTRATION RESTORATION DOES NOT WIPE OUT INTEREST, LATE FEE AND PENALTY: GSTAT IMPOSES ₹10K PENALTY
- WHETHER TRANSITIONAL CREDIT CAN BE DENIED ON TECHNICAL GROUNDS; GSTAT QUESTIONS LEGALITY OF S. 74 PENALTY
- REFUND OF ACCUMULATED ITC ALLOWED UNDER INVERTED DUTY STRUCTURE FOR FABRIC PROCESSING: GSTAT
- ENTIRE GSTR-3B VS GSTR-2A DIFFERENCE CAN’T BE DISALLOWED WITHOUT INVOICE-WISE VERIFICATION: GSTAT REMANDS ITC MISMATCH CASE
- GSTAT DISMISSES DEPARTMENTAL APPEAL OVER RS. 6.16 LAKH IGST PENALTY FOR FAILING TO MEET RS. 20 LAKH MONETARY THRESHOLD
- GST AUDIT HAS TO BE ONLY CONDUCTED BY “PROPER OFFICER”: UTTARAKHAND HIGH COURT
- CGST SUPERINTENDENT ALLEGEDLY CAUGHT ACCEPTING ₹8 LAKH BRIBE IN LOKAYUKTA TRAP IN BENGALURU
Service Tax
Excise Duty
- BAGASSE IS AGRICULTURAL WASTE, RULE 6 CENVAT DEMAND UNSUSTAINABLE: CESTAT
- COMPUTER DATA WITHOUT S. 36B CERTIFICATE, UNTESTED STATEMENTS CAN’T PROVE CLANDESTINE CLEARANCE: CESTAT
Income Tax
- DELHI HIGH COURT UPHOLDS DELHIVERY’S RS. 51.48 CRORE ESOP DEDUCTION
- SUPREME COURT STAYS HC RULING STRIKING DOWN SECTION 147A, BUT FREEZES REASSESSMENT PROCEEDINGS
- DEPT’S STAND ON EXPORT QUOTA PREMIUM, REJECTS CBDT O.M. TO EXTEND S. 80HHC BENEFIT
- DEPT’S STAND ON EXPORT QUOTA PREMIUM, REJECTS CBDT O.M. TO EXTEND S. 80HHC BENEFIT
