Here’s the Tax Law Daily Bulletin for 03 November, 2026.
GST
- IGST Credit Claimed Under CGST, SGST Heads Is Reporting Error, Not Wrong Availment: GSTAT
- GST Registration Can’t Be Cancelled On Vague “Others” Notice Citing DGGI Letter: Karnataka High Court
- GST Notice Issued After Omission Of R. 89(4B) Has No Statutory Backing: Himachal Pradesh High Court
- GST Portal Glitch Can’t Defeat Transitional Credit: GSTAT
- 3 GST Hearing Notices Issued On Same Day, No Actual Hearing Held: Gujarat High Court Quashes Appellate Order
- Deemed Export GST Refund Can’t Be Denied On Unsupported Double-Claim Allegation: GSTAT
- Failure To Issue GST DRC-04 Fatal: Madras High Court Orders Refund Of Tax Collected During Inspection
- Applying For GST Registration? 15 Key FAQs On GSTN’s Revised REG-01 Form
- E-Way Bill Part B Not Required for Local Transit to Transporter Within 50 Km: GSTAT
- GST Registration Without Your Own Office in Another State: Rule 14B Scheme Explained in 22 FAQs
- GST Registration Cancellation Goes Electronic: ₹2.5 Lakh Tax Liability Test And GSTR-10 Deadlines Explained In FAQs
- GST TDS Registration Expanded to Used Cooking Oil, Plastic Scrap, Tyre Scrap and E-Waste: FAQs Explained
- GST Composition Scheme Gets New Category, REG-14 Update Facility: Key FAQs Explained
- GST Registration Amendments Simplified: Which Changes Need Officer Approval? FAQs on OTP Verification and the 3-Day Deadline
- Surat DGGI | Further Investigation Can’t Continue Endlessly: Gujarat High Court Grants Bail In Rs. 43–44 Crore Fake GST ITC Case
- GST Provisional Attachment Ends After One Year: Delhi High Court Declines Immediate Release Of ₹57.89 Lakh
Service Tax
Customs Duty
- Customs Can’t Apply New 100-Unit Import Limit Retrospectively: Telangana High Court Quashes Confiscation Of Used MFDs
- Customs Broker’s Hearsay Statement, ₹1.5 Lakh Transfer Insufficient To Establish Nexus With Heroin Import: Bombay High Court Grants NDPS Bail
- Customs Can’t Retain Seized Cash Without Timely Notice Or Valid Extension: Supreme Court Leaves Rs. 1 Lakh Costs Against DRI Intact
Income Tax
- Infrastructure Developer Bearing Investment And Project Risks Eligible For S. 80-IA Deduction: Bombay High Court
- Abnormal Profits, Different Business Models Warrant Exclusion Of Transfer Pricing Comparables: Karnataka High Court
- TDS On Deposit Interest: Orissa High Court Quashes Rs. 50.25 Lakh Disallowance Order, Allows Fresh Verification Of Forms 15G/15H
