Here’s the Tax Law Daily Bulletin for October 19, 2026.
GST
- TRANSIT STATE CAN’T LEVY GST PENALTY ON GOODS MOVING BETWEEN OTHER STATES: SUPREME COURT DECLINES INTERFERENCE
- ACTIVE GST REGISTRATION ALONE CAN’T ESTABLISH ITC ELIGIBILITY; PROOF OF GOODS MOVEMENT MUST BE EXAMINED: GSTAT
- CAN ISD REGISTRATION BE MADE A CONDITION FOR TRANSITIONAL TAX CREDIT? GSTAT LISTS LEGAL QUESTIONS BEFORE DIVISION BENCH
- ROUTE DEVIATION ALONE CAN’T JUSTIFY GST PENALTY: GSTAT
- DGGI CAN’T FREEZE PAYMENT AGGREGATOR’S ESCROW FUNDS ON MERE SUSPICION : BOMBAY HC
- GST APPEAL LIMITATION DEPENDS ON COMMUNICATION OF ORDER, MERE PORTAL UPLOAD NOT ENOUGH: BOMBAY HIGH COURT
- RS. 1.62 CRORE GST DEMANDS FOR PERIODS BEFORE CIRP QUASHED; POST-RESOLUTION DEMAND REMAINS UNDISTURBED: PUNJAB AND HARYANA HIGH COURT
- GSTR-9, GSTR-9C FILING FOR FY 2025-26 ENABLED; PENDING GSTR-1 AND GSTR-3B MUST BE FILED FIRST
- GST E-INVOICING SET TO COVER RCM SELF-INVOICES FOR TAXPAYERS WITH ₹5 CRORE TURNOVER; SANDBOX TESTING ENABLED: GSTN
- GSTN ISSUES GST REFORM FAQS EXPLAIN RS. 10K NOTICE THRESHOLD, ARREST REMOVAL PROPOSAL AND FASTER REFUNDS
- GST WITHOUT ARREST – A TIGER THAT CAN ONLY ROAR
Income Tax
- HIGH SCHOOL FEES AND SURPLUS ALONE CAN’T JUSTIFY DENIAL OF CHARITABLE TAX REGISTRATION: ITAT
- SHARE LOSS SET-OFF AGAINST SLUMP SALE GAINS CAN’T ALONE TRIGGER GAAR: TELANGANA HIGH COURT
- UNEXPLAINED CASH TRANSACTIONS CAN’T BE TAXED AT AD HOC 8% WITHOUT LEGAL BASIS: DELHI HC
- GIFTED SHARES RETAIN DONOR’S HOLDING PERIOD, BUT INDEXATION ON TAXED VALUE STARTS FROM GIFT YEAR: ITAT
- RS. 1.88 CRORE TAX ADDITION FALLS AS SCRUTINY NOTICE WAS ISSUED BY OFFICER WITHOUT JURISDICTION: ITAT
Others
- S. 27(D) DRUG OFFENCE BAILABLE: PHARMA DIRECTOR GRANTED BAIL IN SUBSTANDARD MEDICINE CASE: COURT
- DUPATTAS ARE EXEMPT FABRICS, CAN’T BE TAXED AS FIBRES AT 4%: MADRAS HC
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