Here’s the Tax Law Daily Bulletin for October 5, 2026.
GST
- RS. 3.15 CRORE GST REFUND CAN BE WITHHELD DURING FRAUD PROBE DESPITE FAVOURABLE APPEAL ORDER: DELHI HIGH COURT
- LATER DRC-01, DRC-07 DATES ALONE CAN’T MAKE GST PROCEEDINGS TIME-BARRED: DELHI HC
- RS. 1.10 CRORE GST REFUND MUST BE PAID IN CASH AFTER BUSINESS CLOSURE: ALLAHABAD HC
- MISSING RETURN E-WAY BILL: ₹20.13 LAKH GST PENALTY CUT TO ₹25,000 FOR DUTY-PAID IMPORTS: GSTAT
- NO TIME TO VERIFY, BUT TIME TO ISSUE GST NOTICE? GUJARAT TAX OFFICER CITES WORKLOAD FOR SCN
Service Tax
- COMMISSION FROM MULTI-LEVEL MARKETING ATTRACTS SERVICE TAX: CESTAT
- FINANCIAL ASSISTANCE FOR METRO PUBLICITY AT DIWALI ATTRACTS SERVICE TAX: CESTAT
- FAILURE TO CLAIM EXEMPTION IN RETURNS CANNOT DEFEAT SERVICE TAX REFUND: CESTAT
- MERE DISPATCH OF TAX ORDER CAN’T PROVE SERVICE OR MAKE APPEAL TIME-BARRED: CESTAT
- SERVICE TAX COLLECTED FROM CLIENTS MUST BE PAID DESPITE LIMITATION RELIEF: CESTAT
Customs Duty
- HOSPITALS CAN’T RETAIN CUSTOMS DUTY EXEMPTION WITHOUT MEETING FREE TREATMENT CONDITIONS: CESTAT
- NIDB DATA ALONE CAN’T JUSTIFY CUSTOMS VALUE HIKE; DUTY ON UNDECLARED GOODS UPHELD: CESTAT
- DHA ALGAE OIL IS TAXABLE AS VEGETABLE OIL, NOT PURE FATTY ACID: CESTAT
- ₹2.02 CRORE PRECIOUS STONES SEIZED AFTER BANGKOK PASSENGER INTERCEPTED AT DELHI AIRPORT
- DRI | GOODS NOT REACHING DECLARED DESTINATION ALONE CAN’T DEFEAT EXPORT BENEFIT: CESTAT
- ACCEPTING HIGHER CUSTOMS VALUE DOESN’T BAR IMPORTER’S APPEAL: CESTAT
- UNCERTIFIED WHATSAPP CHATS, UNTESTED STATEMENTS CAN’T SUSTAIN RS. 10 LAKH CUSTOMS PENALTY: CESTAT
- SAD REFUND DENIED ON IMPORTED GLOVES STERILISED AND REPACKED BEFORE SALE: CESTAT
Excise Duty
Income Tax
- TAX APPEALS RESTORED TO DELHI ITAT DESPITE LUCKNOW JURISDICTION: DELHI HC
- S. 153B LIMITATION TO BE COMPUTED AFTER EXCLUDING COURT-STAY PERIOD BEFORE APPLYING TOLA: MADRAS HIGH COURT
- RS. 1,021 CRORE TAX ADDITION AGAINST HARSHAD MEHTA DELETED OVER ERRORS IN SECURITIES TRANSACTIONS: ITAT
- POLITICAL DONATION DEDUCTION CAN’T BE DENIED FOR MISSING PARTY CONFIRMATION: CIT(A)
- COMMERCIAL PROPERTY CAN’T BAR ₹2.63 CRORE CAPITAL GAINS EXEMPTION: ITAT
- HEALTH DRINK POWDERS CAN’T BE TAXED AS BEVERAGES MERELY BECAUSE THEY ARE MIXED WITH MILK OR WATER: SUPREME COURT
