Here’s the Tax Law Daily Bulletin for 1 October, 2026.
GST
- CAG FLAGS WEAK GST RECOVERY IN ODISHA: ONLY ₹110 CRORE COLLECTED AGAINST ₹2,516 CRORE IN NOTICES
- COMMERCIAL CREDIT NOTE ALLOWS RETENTION OF GST CREDIT, BUT INTEREST SURVIVES FOR DELAYED PAYMENT: GSTAT
- CONSTITUTIONAL VALIDITY OF S. 16(2)(C) OF CGST ACT: SC STAYS COERCIVE ACTION, ISSUES NOTICE
- GST PORTAL NOTICES CAN’T BE QUASHED MERELY FOR MISSING SIGNATURES: TELANGANA HC
- GOODS ALREADY AT DESTINATION CAN’T BE DETAINED FOR CURABLE E-WAY BILL LAPSE: GSTAT
- ADDRESS MISMATCH ALONE CAN’T JUSTIFY GST PENALTY WITHOUT EVIDENCE OF TAX EVASION: GSTAT
- EXPIRED E-WAY BILL ALONE CAN’T JUSTIFY GST PENALTY WITHOUT EVIDENCE OF TAX EVASION: GSTAT
- GSTAT UPHOLDS ITC REFUND ON PACKAGING TAXED AT 18% DESPITE 5% GST ON BULK AND PACKAGED SULPHUR
- CAN GST LIABILITY BE REDUCED IF RECIPIENTS DO NOT REVERSE ITC? GSTAT ADMITS APPEAL
- RS. 1.53 CRORE GST REFUND DISPUTE OVER PLACE OF SUPPLY MUST BE HEARD BY PRINCIPAL BENCH: GSTAT
- ITC REVERSAL DISPUTE INVOLVES QUESTION OF LAW, CAN’T BE DECIDED MERELY BY CHECKING GST RETURNS: GSTAT
- ITC ON RESORT CONSTRUCTION BLOCKED DESPITE TAXABLE BUSINESS USE; ₹9.32 LAKH DEMAND UPHELD: GSTAT
- OCEAN FREIGHT IGST REFUND CAN’T BE DENIED FOR PAYMENTS BEFORE MOHIT MINERALS RULING: GSTAT
- GST COLLECTIONS CROSS RS. 2 LAKH CRORE IN SEPTEMBER 2026
