Here’s the Tax Law Daily Bulletin for November 12, 2026.
GST
- MERE NON-PAYMENT OF GST DOESN’T PROVE TAX EVASION: RAJASTHAN HIGH COURT QUASHES S. 74 NOTICE AGAINST JDA
- INVOICES, E-WAY BILLS ALONE CAN’T ESTABLISH GENUINE SUPPLIES: MP HIGH COURT
- CHUNA USED IN PAAN ATTRACTS 5% GST, NOT 18% AS FOOD PREPARATION: GSTAT
- SEZ UNITS CAN CLAIM REFUND OF UNUTILISED ISD CREDIT: GSTAT DISMISSES 8 DEPT. APPEALS
- IGST CREDIT MISTAKENLY CLAIMED AS CGST, SGST: GSTAT QUASHES DEMAND ORDER, DIRECTS FRESH REVIEW
- GST AUDIT DETECTION ALONE DOESN’T PROVE WILFUL SUPPRESSION: GSTAT QUASHES S. 74 PROCEEDINGS
- GST DEPT. CAN’T USE S. 73 TO RECOVER PRE-GST CENVAT CREDIT ON ELIGIBILITY GROUNDS: GSTAT
- GSTR-2A MISMATCH ALONE CAN’T PROVE WRONG ITC CLAIM: GSTAT
- GST REFUND AFTER SUCCESSFUL APPEAL | 6% INTEREST RUNS FROM 60 DAYS AFTER ORIGINAL APPLICATION: GSTAT
- SEZ SUPPLIES REPORTED AS EXPORTS: GSTAT ORDERS FRESH EXAMINATION OF ₹9.06 LAKH ITC REFUND CLAIM
- WRONG TRAN-1 TABLE CAN’T DEFEAT ELIGIBLE GST CREDIT: GSTAT
- CHANGE IN GOODS’ DESTINATION ALONE CAN’T JUSTIFY GST PENALTY WITHOUT EVIDENCE OF TAX EVASION: GSTAT
- INTENT TO EVADE TAX NOT EXPRESSLY REQUIRED FOR UNACCOUNTED GOODS U/S 130(1)(II): GSTAT
- ANNUAL RECONCILIATION CAN’T RESET GST REFUND LIMITATION: GSTAT
- GST NOTICE MUST BE ISSUED TO AMALGAMATED COMPANY AFTER MERGER: ALLAHABAD HIGH COURT
- GST PORTAL MUST CLEARLY SHOW ORDER DATE AND UPLOAD DATE SEPARATELY: ALLAHABAD HIGH COURT
- DELAYED GST REFUND | BOMBAY HIGH COURT ALLOWS RECOVERY OF INTEREST FROM OFFICER IF INQUIRY ESTABLISHES LAPSES
- MADRAS HIGH COURT SUMMONS GST COMMISSIONER OVER REPEATED ABSENCE OF CENTRAL GOVERNMENT COUNSEL
- WRONG VEHICLE NUMBER IN E-WAY BILL ALONE DOESN’T ESTABLISH TAX EVASION: GSTAT
- GSTR-2A AMENDMENT ENTRIES CAN’T BE IGNORED: GSTAT QUASHES ITC DEMAND
- GST AUTHORITY CAN’T IGNORE HC’S DIRECTION CITING MISREPRESENTATION: GSTAT ORDERS FRESH HEARING OF CANCELLATION APPEAL
- GSTR-3B–GSTR-2A MISMATCH ALONE CAN’T SUSTAIN ITC DEMAND: GSTAT
- TAXPAYER CAN’T BE WORSE OFF AFTER OWN APPEAL: GSTAT CAPS TAX, PENALTY AT ₹45 LAKH EACH IN SUPPRESSED SALES CASE
- MISSING E-WAY BILL: GSTAT QUASHES UNREASONED RELIEF ORDER, REMANDS TAX AND PENALTY DISPUTE
