Here’s the Tax Law Daily Bulletin for September 24, 2026.
GST
- NO 10% GST PENALTY PRE-DEPOSIT FOR APPEAL AGAINST PRE-OCTOBER 2025 NOTICE: DELHI HIGH COURT
- GST REFUND CAN’T BE CUT BY ITC REVERSAL LINKED TO EARLIER PERIODS: GSTAT UPHOLDS CESS REFUND
- CAN AN APPROVED GST REFUND BE RECOVERED AS “ERRONEOUS”? MADRAS HC STAYS DEMAND ORDERS PENDING EXAMINATION
- GST DEMAND OVER ALLEGED RCM SHORT PAYMENT STAYED AFTER STEEL TRADER SHOWS SALES RECORDS: MADRAS HC
- GST RECOVERY | NO MONEY TO BE TAKEN FROM BANK ACCOUNT WHILE COURT EXAMINES ALLEGED IDENTITY DOCUMENT MISUSE: MADRAS HC
- GST BANK ACCOUNT ATTACHMENT CAN’T CONTINUE AFTER 1 YEAR: MADRAS HIGH COURT
- SEZ UNIT CAN’T BE DENIED GST ITC REFUND SOLELY BECAUSE IT IS NOT SUPPLIER: MADRAS HIGH COURT
- RS. 7.26 CRORE GST ITC DEMAND: DELHI HIGH COURT DIRECTS CEMENT TRADER TO FILE APPEAL
- GSTAT ADMITS PENALTY APPEAL WITHOUT 10% PRE-DEPOSIT, CITING DATE OF SCN
- SERVICE TAX PAID ON CANCELLED FLAT BOOKINGS CAN’T BE CLAIMED AS GST ITC: GSTAT
- GST DEPT. TO CONSIDER SENDING HEARING DATES BY SMS OR EMAIL TO TAXPAYERS OR THEIR ADVOCATES: MP HC
- GST REFUND CAN’T BE RECALCULATED WITHOUT VERIFYING ALLEGED 18% SALES: GSTAT
- INDUSTRY SEEKS USE OF GST CREDIT TO PAY REVERSE CHARGE TAX, CITING CASH FLOW BURDEN
- COPPER PRODUCERS SEEK GST CUT TO 5% AS RECORD PRICES STRAIN WORKING CAPITAL
Customs Duty
Income Tax
- INCOME TAX OFFICER CAN’T DEMAND PROOF THAT NO APPEAL WAS FILED: DELHI HIGH COURT
- JEWELLERY FOUND IN LOCKER DOESN’T AUTOMATICALLY BECOME UNEXPLAINED INCOME: ITAT
- SURVEY DISCLOSURE ALONE DOESN’T ESTABLISH MISREPORTING: ITAT
- RS. 13.32 CRORE DEVELOPMENT FEE COLLECTED BY EDUCATIONAL TRUST TREATED AS CORPUS RECEIPT: ITAT
- RS. 13.32 CRORE DEVELOPMENT FEE COLLECTED BY EDUCATIONAL TRUST TREATED AS CORPUS RECEIPT: ITAT
- POST-SEARCH ASSESSMENT UNDER WRONG PROVISION QUASHED: ITAT
- INCOME TAX ASSESSMENT U/S 143(3) QUASHED AFTER SEARCH: ITAT SAYS S. 148 PROCEDURE WAS REQUIRED
- SEARCH ASSESSMENTS QUASHED | UNSECURED LOANS AND TRAVEL EXPENSES CAN’T EXTEND ASSESSMENT PERIOD: ITAT
- CAN CASH SEIZED BY EXCISE OFFICERS BE REQUISITIONED FOR INCOME TAX ASSESSMENT? ITAT UPHOLDS ADDITION
- CAN AN ITO ISSUE S. 148 NOTICE WHEN JURISDICTION LIES WITH AN AC/DC? ITAT ANS.
- CAN CASH DEPOSITS BE TAXED AS UNEXPLAINED MONEY DESPITE A DOCUMENTED TRAIL OF GIFTS AND BANK WITHDRAWALS? ITAT ANSWERS
PMLA
Others
- ICAI ANNOUNCES JANUARY 2027 CA INTERMEDIATE AND FOUNDATION EXAM DATES; CHECK PAPER TIMINGS
- SEPTEMBER SALARY AND PENSION MAY BE PAID ON SEPTEMBER 25 AHEAD OF PROPOSED BANK STRIKE
- CAN DEPT. RECOVER EDUCATION CESS REFUNDS AFTER A LATER SUPREME COURT RULING? J&K HIGH COURT ORDERS REPAYMENT SUBJECT TO BANK GUARANTEE
