Here’s the Tax Law Daily Bulletin for September 23, 2026.
GST
- Mere Opting For Longer Route Doesn’t Establish Tax Evasion Intension: GSTAT
- Annuity Payments Received By Highway Concessionaire Under Concession Agreement With NHAI Liable To GST? Supreme Court Stays Coercive Steps
- GST Refund | Can Dept. Retain Refund Amount Beyond Statutory Timeline? Supreme Court Upholds Delhi HC Order
- Timeliness of GST SCN Issued 1 Day After Corresponding 3 Month Date U/s 73 Upheld: Gauhati High Court
- GST Exemption On Loan Recovery: GSTAT
- GSTR-9C and CA Certificate Alone Insufficient to Prove State-Wise Attribution: GSTAT on Exempt Interest Income
- GSTAT Refuses to Admit Appeal Against Rs. 50K Penalty Citing Statutory Threshold
- Supreme Court Stays Rajasthan HC Order on Rs. 5.28 Crore GST Deposit, Issues Notice in DGGI Search Case
- Gujarat High Court Quashes GST Demand for Overlapping Periods
- Patna High Court Declines to Quash Rs. 5.82 Crore GST Demand
- GST Assessment Order Quashed for Failure to Prove Service of SCN: Patna High Court
- Punjab & Haryana HC Quashes SVLDRS Rejection, Directs Fresh Consideration of Interest Waiver Claim
- Speaking Refund Order Can’t Be Reopened Through S. 73 Without Appeal U/s 107: Bombay High Court
- GST Registration Cancellation Can’t Be Based on Unquantified ITC Mismatch Before Verification of Suppliers: Calcutta High Court
- Clarification Sought Over AI-Generated Case Citations in GST Order: Gujarat High Court Directs No Coercive Action Against Assessee
Service Tax
- Silver Electrical Contacts Classifiable Under CTH 8538: CESTAT
- Mould Modification Service Charges Not includible in Assessable Value of Bumpers: CESTAT
- Disposable Micro-Cuvettes for STAGO Coagulation Analysers Classifiable Under Heading 9027: CESTAT
- CESTAT Quashes Rs. 42.78 Lakh Service Tax Demand on Reimbursement of Shared Expenses
- Supreme Court Reserves Verdict on States’ Power to Levy Additional Sales Tax, Surcharge or Cess
Customs Duty
- CBN Says Valid Authorisation, Customs Says No Release: Bombay HC Says Govt. Dept. Can’t Speak in 2 Voices
- Royalty for Post-Import Manufacturing Rights Not includible in Customs Assessable Value Without Condition-of-Sale Nexus: CESTAT
- Transfer of Imported Windmill Parts Before Erection Doesn’t Breach Customs Exemption Conditions: CESTAT
- DGFT Clarification on ‘Group Company’ Status Binding on Customs: CESTAT
- Customs Can’t Use Residual Penalty Provision After Confiscation Grounds Fail: Bombay High Court
Excise Duty
- PGO Processors Liable for Rs. 1.19 Crore Excise Duty: CESTAT Reduces Penalty on Directors and Other Individuals
- Integrated Dual Fuel Burner System Eligible for Excise Exemption; Demand Barred by Limitation: CESTAT
- Organic Manure Made from Sugar Industry By-Products Outside CENVAT Rule 6: CESTAT Quashes Rs. 1.96 Crore Demand
- Railway Printing Press’ In-House Stationery Not Liable to Central Excise Duty as Dept. Fails to Establish Marketability: CESTAT
- 6% CENVAT Liability Not Applicable on Bagasse-Based Electricity Sold to MSEDCL: CESTAT
Income Tax
- Delhi High Court Refuses Writ Plea Against 2019 Income Tax Assessment, Directs CIT(A) to Decide Appeal Within 2 Months
- Tax Audit Extension Writ: Rajasthan Tax Consultants Association Moves Rajasthan HC; Notices to CBDT
- Reopening for AY 2015-16 Invalid After Six-Year Limitation: ITAT
- Religious References Alone Can’t Deny S. 80G Approval: ITAT
