Here’s the Tax Law Daily Bulletin for October 28, 2026.
GST
- GST NOTICE AFTER REGISTRATION CANCELLATION: SUPREME COURT STAYS FRESH ADJUDICATION DIRECTIONS
- INPUT SERVICES CREDIT INCLUDED IN INVERTED DUTY REFUNDS FROM 1 NOVEMBER 2026 ; CAPITAL GOODS CREDIT FROM APRIL 2027: CBIC
- GST E-INVOICING EXTENDED TO UNREGISTERED SUPPLIER RCM TRANSACTIONS AND SERVICE IMPORTS FROM JANUARY 1, 2027: CBIC
- GST NOTICE GENERATED INTERNALLY BUT SERVED AFTER DEADLINE IS TIME-BARRED; PORTAL GLITCH NO EXCUSE: DELHI HIGH COURT
- GST POST-SALE DISCOUNT CONDITIONS EASED FROM NOVEMBER 1; 90% PROVISIONAL REFUND EXTENDED TO INVERTED DUTY CLAIMS: CBIC
- CAN STATE GST OFFICERS DEMAND IGST ON IMPORTED GOODS? SUPREME COURT ISSUES NOTICE ON DEPT.’S PLEA
- CBIC CLARIFIES RULE 96(10) OMISSION APPLIES RETROSPECTIVELY FROM OCTOBER 23, 2017
- SUV GROUND CLEARANCE MUST BE MEASURED IN LADEN CONDITION FOR PRE-JULY 26, 2023 SUPPLIES: GSTAT QUASHES ₹9.76 CRORE CESS DEMAND
- GST DEMAND CAN’T BE CONFIRMED WITHOUT SCN; DRC-01 SUMMARY NO SUBSTITUTE: GSTAT BENGALURU
- GSTR-1 DUPLICATION CAN’T CREATE TAX LIABILITY WITHOUT SECOND SUPPLY: GSTAT
- CBIC CLARIFIES RUPEE RECEIPTS, SET-OFFS; BARS REFUND RECOVERY WHERE AD BANK WRITES OFF REALISATION
- GST CREDIT ALLOWED ON DEMO VEHICLES UNDER DEALER-AGENCY MODEL: CBIC WITHDRAWS EARLIER RESTRICTION
- GOING-CONCERN SALE UNDER IBC DOESN’T WIPE OUT GST DUES: MADRAS HIGH COURT ORDERS FRESH ADJUDICATION ON 25% TAX DEPOSIT
- CBIC CLARIFIES 50% ITC RULES FOR BANKS, NBFCS; LIMITS SAME-PAN CREDIT RELAXATION
- ITC ELIGIBILITY AND REVERSALS ARE RECIPIENTS’ RESPONSIBILITY, CBIC CLARIFIES ISD RULES
- GST PRE-DEPOSIT REFUND CAN’T BE DENIED MERELY BECAUSE DEPT. FILES APPEAL: CBIC
- MERE OMISSION IN GST RETURNS DOESN’T JUSTIFY S. 74 PENALTY: GSTAT
- NO DETENTION FOR NON-LEVY OF IGST ON JOB WORK MOVEMENT BACKED BY VALID DOCUMENTS: GSTAT
- ARECA NUTS TRANSPORT | DISPATCH LOCATION MISMATCH ALONE CAN’T JUSTIFY GST PENALTY WITHOUT TAX EVASION: GSTAT
Service Tax
Customs Duty
Income Tax
- INCOME TAX REASSESSMENT ON FRESH SHARE OVERVALUATION REPORT VALID; NO CHANGE OF OPINION WITHOUT EARLIER FINDING: SUPREME COURT
- NO S. 43B DISALLOWANCE WITHOUT DEDUCTION CLAIM: SUPREME COURT DELETES RS. 69.92 LAKH EXCISE DUTY ADDITION
