Here’s the Tax Law Daily Bulletin for October 20, 2026.
GST
- PERSONAL HEARING MANDATORY BEFORE ADVERSE GST ORDER, EVEN WITHOUT TAXPAYER’S REQUEST: RAJASTHAN HIGH COURT
- 3 HEARING NOTICES ISSUED WITHIN 2 MINUTES: GUJARAT HIGH COURT FLAGS PORTAL FLAW, SEEKS REPORT
- GST REFUND CAN’T BE DENIED WHEN CANCELLED AIRFARES ARE RETURNED WITH TAX: GSTAT
- SURPLUS IGST CREDIT CAN OFFSET CGST, SGST SHORTFALL: GSTAT
- MERE QUOTING OF GST PROVISION IS NOT A VALID CHARGE: GSTAT QUASHES ITC DENIAL
- EXCESS GST PAID CAN OFFSET INELIGIBLE ITC; NO S. 73 DEMAND WITHOUT TAX SHORTFALL: GSTAT
- GST CREDIT ON SHOWROOM INTERIORS ALLOWED WHERE TAX COMPONENT WAS NOT CAPITALISED: GSTAT
- CLERICAL ERROR IN GSTR-3B CAN’T DEFEAT REFUND OF IGST PAID TWICE: GSTAT
- GST ITC CAN’T BE REVERSED MERELY BECAUSE SUPPLIER GRANTS DISCOUNT WITHOUT REDUCING TAX LIABILITY: GSTAT
- GST APPEAL CAN’T BE REJECTED OVER WRONG PRE-DEPOSIT LEDGER; CASH SHORTFALL IS CURABLE: GSTAT
