Here’s the Tax Law Daily Bulletin for September 30, 2026.
GST
- TIMELY CASH LEDGER DEPOSIT DOESN’T STOP GST INTEREST FOR EARLIER TAX PERIODS: GSTAT
- DELAYED GST PAYMENT ALONE DOESN’T ESTABLISH FRAUD: GSTAT
- E-WAY BILL GENERATED AFTER VEHICLE INTERCEPTION CAN’T CURE VIOLATION: GSTAT
- MISSING E-INVOICE ALONE CAN’T JUSTIFY RS. 63.72 LAKH GST PENALTY WITHOUT EVIDENCE OF TAX EVASION: GSTAT
- ONE-LINE REJECTION OF AUDIT REPLY ALONE NO GROUND TO QUASH GST SCN: DELHI HC
- GST PENALTY U/S 122(1A) CAN’T APPLY TO PRE-2021 TRANSACTIONS; UNREGISTERED BENEFICIARIES ALSO COVERED: DELHI HIGH COURT
- GST CROSS-EMPOWERMENT DOESN’T REQUIRE SEPARATE NOTIFICATION; PARALLEL PROCEEDINGS ON SAME ISSUE REMAIN BARRED: MADRAS HIGH COURT
Service Tax
Customs Duty
- DGFT ORDERS QUASHED FOR FAILURE TO SUPPLY DRI LETTER RELIED UPON IN SCN: BOMBAY HIGH COURT
- CUSTOMS INTEREST CAN’T BE BACKDATED BEFORE CONFISCATION LIABILITY IS DETERMINED; NEARLY 8 YEAR PERIOD EXCLUDED: DELHI HC
