Here’s the Tax Law Daily Bulletin for October 14, 2026.
GST
- GST REGISTRATION UNDER RULE 14A
- GST ON ELECTRICAL ITEMS: RATES, KEY NOTIFICATIONS AND LATEST DEVELOPMENTS
- ALLEGED COERCIVE GST RECOVERY OF ₹1.96 CRORE: SUPREME COURT GRANTS 4 WEEKS TO APPEAL REFUND REJECTION
- GST PENALTY CAN’T REST SOLELY ON SELLER NOT GENERATING E-WAY BILL IN VALID BILL-TO/SHIP-TO DEAL: GSTAT
- GST PENALTY NOT AUTOMATIC FOR E-WAY BILL LAPSES: GSTAT
- INTENT TO EVADE TAX NOT REQUIRED FOR EXPIRED E-WAY BILL PENALTY: GSTAT
- PAYMENT TO RELEASE GOODS DOESN’T WAIVE RIGHT TO CHALLENGE GST PENALTY: GSTAT
- PROOF OF TAX EVASION NOT REQUIRED FOR EXPIRED E-WAY BILL PENALTY: GSTAT
- MERE UPLOADING OF GST ORDER ON PORTAL DOESN’T START APPEAL LIMITATION: RAJASTHAN HC
- GUJARAT HC QUASHES RS. 43.43 CRORE GST DEMAND AGAINST AMUL
- GST INTEREST CAN’T BE RETAINED AFTER TAX REFUND ON DELAYED EXPORT RECEIPTS: PUNJAB & HARYANA HC
- GST SCN BASED ON UNFINALISED AUDIT FINDINGS CAN’T STAND: KERALA HC
- SAME GST RATE ON MAIN INPUT AND OUTPUT CAN’T BY ITSELF BAR INVERTED DUTY REFUND: GSTAT
- GST CONFISCATION ORDER PASSED BEFORE REPLY DEADLINE INVALID: GSTAT
Service Tax
- CONFUSION OVER SUBCONTRACTOR’S SERVICE TAX LIABILITY BARS EXTENDED LIMITATION DEMAND: CESTAT
- SALE OF TENDER DOCUMENTS NOT TAXABLE SERVICE: CESTAT
Customs Duty
- GOLD WORTH RS. 35.21 LAKH HIDDEN IN TROLLEY BAG LININGS SEIZED AT DELHI AIRPORT
- INDIA NOTIFIES RULES OF ORIGIN FOR INDIA–NEW ZEALAND FTA
- INCOMPLETE E-BIKE KITS CLASSIFIABLE AS COMPLETE VEHICLES, BUT NOT ELIGIBLE FOR CKD DUTY CONCESSION: CESTAT
Excise Duty
Income Tax
- RS. 8.12 CRORE VAT–INCOME TAX TURNOVER MISMATCH JUSTIFIES REOPENING BEYOND FOUR YEARS: DELHI HC
- PAN MISUSE | TAX DEMAND CAN’T REST SOLELY ON FORM 26AS WITHOUT INDEPENDENT INQUIRY: DELHI HC
- FRESH TAX CLAIM CAN’T BE MADE IN REVISION WITHOUT A TIMELY REVISED RETURN: SUPREME COURT
- INDIA NOTIFIES PRINCIPAL PURPOSE TEST TO DENY TAX BENEFITS UNDER MAURITIUS TREATY: FINMIN
- PRE-DEMONETISATION CASH DEPOSITS BEYOND SCOPE OF LIMITED SCRUTINY: ITAT
- S. 80G APPROVAL REJECTED OVER RELIGIOUS ACTIVITIES: ITAT
- HIGH FEES AND UNEXPLAINED RECURRING SURPLUS JUSTIFY DENIAL OF CHARITABLE TAX REGISTRATION TO IIM: ITAT
- INTEREST ON DELAYED RETURN OF SEIZED CASH CAN’T BE DENIED MERELY BECAUSE TAX LAW HAS NO EXPRESS PROVISION: PUNJAB AND HARYANA HIGH COURT

