Here’s the Tax Law Daily Bulletin for October 10, 2026.
GST
- GST APPEAL DEADLINE DOESN’T START FROM MERE UPLOADING OF ORDER ON PORTAL: RAJASTHAN HC
- BREAKING | GSTR-9, GSTR-9C FILING OPENS FOR FY 2025-26; DECEMBER 31, 2026 DEADLINE DISPLAYED
- GST DEMAND CAN’T BE CHALLENGED DIRECTLY BEFORE TRIBUNAL WHILE FIRST APPEAL IS PENDING: GSTAT
- GST APPEALS CAN’T BE DISMISSED WITHOUT REASONS; APPELLATE AUTHORITY MUST ADDRESS TAXPAYER’S DEFENCE: GSTAT
- EXCESS STOCK FOUND DURING GST SURVEY CAN’T TRIGGER CONFISCATION; TAX PROCEEDINGS MUST FOLLOW S. 73 OR 74: GSTAT
- MISSING E-WAY BILL ALONE CAN’T JUSTIFY GST DEMAND WITHOUT EVASION INTENT UNDER PRE-2022 LAW: GSTAT
- GST DEMAND BASED ON PAN-INDIA TRANSACTIONS STAYED AFTER COMPANY CITES STATE-WISE TAX PAYMENTS: MADRAS HC
- GST OFFICERS MUST EXPLORE OTHER SERVICE MODES WHEN PORTAL NOTICES GO UNANSWERED: MADRAS HC
- 18% GST OR EXEMPTION ON DIAGNOSTIC SERVICES? SUPREME COURT DECLINES INTERFERENCE, LEAVES DISPUTE TO AAR
- GST PAID UNDER WRONG TAX HEAD IS NOT SHORT PAYMENT; ADJUSTMENT AGAINST IGST ALLOWED: GSTAT
- GST DEMAND UNDER S. 74 CAN’T SURVIVE FINDING OF NO FRAUD; S. 73 PENALTY CANNOT GO BEYOND NOTICE: GSTAT
- AUDIT DETECTION ALONE CAN’T JUSTIFY GST FRAUD PENALTY; SPECIFIC SUPPRESSION MUST BE PROVED: GSTAT
- MULTIPLE GST PROCEEDINGS OVER SAME SUPPLIERS: CALCUTTA HC DIRECTS DEPT. TO SHARE FINDINGS FOR ADJUDICATION
- GST ORDER UPLOADED ONLY UNDER ‘ADDITIONAL NOTICES’ TAB WITHOUT SEPARATE INTIMATION SET ASIDE: CALCUTTA HIGH COURT
- GST NOTICE U/S 74 CHALLENGED OVER ABSENCE OF FRAUD ALLEGATIONS: KARNATAKA HC GRANTS INTERIM RELIEF
Customs Duty
- CAN RESTRICTED SECOND-HAND GOODS BE RELEASED AFTER PAYING REDEMPTION FINE? CBIC CLARIFICATION SOUGHT
- CUSTOMS CONFISCATION OF CAR AND CASH | APPEAL LIES BEFORE CESTAT, NOT CENTRAL GOVT. REVISION AUTHORITY: MADRAS HC
Income Tax
- INCOME TAX DEMAND CAN BE STAYED WITHOUT 20% DEPOSIT WHERE REOPENING FACES LIMITATION CHALLENGE: BOMBAY HC
- TAX PROSECUTION CAN PROCEED WITHOUT ASSESSMENT FOR FALSE STATEMENTS AND FAILURE TO FILE WEALTH TAX RETURNS: KARNATAKA HC
- CAN EXPENSES NEVER CLAIMED AS DEDUCTIONS BE DISALLOWED? ITAT DIRECTS FRESH EXAMINATION
- S. 14A CAN’T APPLY TO INTEREST RECEIVED FROM OWN HEAD OFFICE: ITAT
- TPO CAN’T DECIDE YEAR OF INCOME TAXABILITY: ITAT
- SURCHARGE AND CESS CAN’T RAISE TAX ABOVE INDIA–FRANCE TREATY CEILING: ITAT
- SURRENDER OF BOGUS EXPENSES AFTER TAX SURVEY DOESN’T BAR MISREPORTING PENALTY: ITAT
- FIRM CAN’T BE TAXED FOR PARTNER’S CAPITAL MERELY OVER DOUBTS ABOUT ‘SOURCE OF SOURCE’: ITAT
- INCOME TAX APPEAL DISMISSED WITHOUT MERITS DECISION RESTORED DESPITE REPEATED NON-COMPLIANCE: ITAT
- ₹65.52 LAKH TAX DEDUCTION CAN’T BE DENIED MERELY FOR WRONG INCOME COLUMN IN RETURN: ITAT

