Here’s the Tax Law Daily Bulletin for October 13, 2026.
GST
- GST REFUND RECOVERY LIMITATION DISPUTE MUST BE EXAMINED IN STATUTORY APPEAL; SUPREME COURT DECLINES INTERFERENCE
- GST INTEREST REFUND DISPUTES INVOLVING IDENTICAL LEGAL ISSUE TO BE HEARD TOGETHER BY PRINCIPAL BENCH: GSTAT
- GST ITC DISPUTE: DEPT. ASKED TO PRODUCE SUPPLIER’S RETURNS OR EXPLAIN BASIS FOR ALLEGING NON-PAYMENT OF TAX: GSTAT
- GST APPEAL CAN’T BE DISMISSED OVER PRE-DEPOSIT SHORTFALL WITHOUT OPPORTUNITY TO RESPOND: BOMBAY HC
- OVERLAPPING GST DEMANDS: TAXPAYER CAN SEEK PRE-DEPOSIT EXEMPTION WHILE FILING APPEAL: DELHI HC
- DGGI SCN CAN’T BE CHALLENGED BEFORE REPLY AND ADJUDICATION: CHHATTISGARH HIGH COURT
- INCORRECT GST RETURN DETAILS ALONE CAN’T PROVE WILFUL MISSTATEMENT: GSTAT
- GSTR-9, GSTR-9C FORMS LIVE ON GST PORTAL
Service Tax
- EXCESS SERVICE TAX PAID DURING INVESTIGATION CAN COUNT TOWARDS APPEAL PRE-DEPOSIT: CESTAT
- COMMISSION RECEIVED AFTER TAX BECAME APPLICABLE CAN’T MAKE EARLIER EXEMPT SERVICES TAXABLE: CESTAT
- ‘REPAIR’ LABEL CAN’T DENY SERVICE TAX EXEMPTION FOR RAILWAY CONSTRUCTION WORKS: CESTAT
- SERVICE TAX DEMAND QUASHED OVER UNPROVEN CONSTRUCTION AND RENTAL CLAIMS: CESTAT
Customs Duty
- STEEL IMPORT QCO EXEMPTION CAN’T BE DENIED FOR SIMS REGISTRATION AFTER SHIPMENT CUT-OFF DATE: BOMBAY HC
- RS. 88.97 LAKH FOREIGN-ORIGIN GOLD SEIZED FROM DUBAI PASSENGER AT AHMEDABAD AIRPORT; ONE ARRESTED
- CUSTOMS REFUND CAN’T BE DENIED FOR MISSING CHALLAN CAUSED BY ICEGATE FAILURE: CESTAT
- DRI | CUSTOMS CAN’T ENHANCE USED MACHINERY VALUES WITHOUT RELIABLE EVIDENCE: CESTAT
- GOLD CARRIED IN PASSENGER’S POCKET IS A BAGGAGE? CESTAT CAN’T HEAR APPEAL
- UNJUST ENRICHMENT DOESN’T APPLY TO CUSTOMS REFUNDS FROM ASSESSMENTS FINALISED BEFORE JULY 13, 2006: GUJARAT HIGH COURT
- APPEAL ON INTERMEDIARY SERVICES AND EXPORT TAXABILITY LIES BEFORE SUPREME COURT, NOT HC: KARNATAKA HIGH COURT
Excise Duty
- CENVAT CREDIT ALLOWED ON STEEL USED FOR MACHINERY PARTS AND SUPPORTING STRUCTURES: CESTAT
- CESS REFUND CAN’T BE REJECTED AS TIME-BARRED MERELY FOR FILING IN WRONG FORM: CESTAT
- CENVAT CREDIT CAN’T BE DENIED ON MOULDS SENT TO JOB WORKERS: CESTAT
- CENVAT CREDIT CAN’T BE DENIED SOLELY BECAUSE PLANT AND MACHINERY ARE EMBEDDED IN EARTH: KARNATAKA HIGH COURT
Income Tax
- CHARGING PATIENTS, EARNING SURPLUS DON’T BY THEMSELVES DISQUALIFY A PHILANTHROPIC HOSPITAL FROM INCOME TAX EXEMPTION: BOMBAY HC
- SAME INCOME CAN’T BE TAXED REPEATEDLY ACROSS COMPANIES: ITAT
- DELAY IN FILING FORM 10AB CAN’T ALONE DEFEAT S. 80G APPROVAL: ITAT
- S. 263 EXCEPTION CAN’T JUSTIFY EVERY LOW-TAX APPEAL: ALLAHABAD HIGH COURT
- UNLISTED SHARE SALES CAN’T BE TREATED AS BOGUS ON SUSPICION ALONE: CALCUTTA HIGH COURT
- FLAT OWNER NOT LIABLE TO PAY TAX ON REDEVELOPMENT HARDSHIP COMPENSATION: ITAT
PMLA
- MONEY LAUNDERING CASE CAN’T CONTINUE ONCE UNDERLYING FIR IS QUASHED: BOMBAY HIGH COURT
- ED LETTER ALONE CAN’T BLOCK PROPERTY REGISTRATION WITHOUT STATUTORY RESTRAINT: ORISSA HIGH COURT
