Juris Hour presents the Tax Law Daily Bulletin of January 29, 2026.
GST
- Levy of IGST Interest, Penalty Under Customs Law: Supreme Court Issues Notice on Centre’s Plea Challenging Bombay HC Ruling
- Double Taxation Impermissible: Madras HC Quashes Duplicate GST Interest Demand
- CBIC Issues Advisory on HSNS Cess Registration and Payment Procedure Ahead of February 2026 Rollout
- GST Dept. to Trace or Certify Loss of Original Title Deed Furnished as Security By Taxpayer: Kerala High Court
- 3-Day Delay Deserves Condonation Where ‘Sufficient Cause’ Shown: Gujarat High Court Quashes GST Appellate Order
- Once GSTAT Is Functional, Statutory Remedy Must Be Exhausted: Tripura HC Refuses to Entertain GST Writ Petitions
Customs Duty
- Witnesses Cross-Examination In Customs Adjudication Proceedings Is Not Automatic: Allahabad HC
- Products Manufactured in India Using Imported and Local Components Not ‘Imported Goods’ Merely Due to Foreign Parts or Know-How: Madras HC
- Internet Posts Are Like Sealed Envelopes’: Delhi High Court on Sameer Wankhede’s Plea Over ‘Ba*ds of Bollywood’ and Customs Reputation
- Madras High Court Directs Provisional Release of Detained Second-Hand Digital Printing Machines Despite BIS, DGFT Issues
- Customs Confiscation Order Quashed For Not Considering Importer’s Claim Of Customs Duty Exemption: Madras HC
- Threat to Rule of Law : CESTAT Frowns On Customs Dept. For ‘Defiant Disregard’ of Its Ruling; Orders Copy to Revenue Secretary, CBIC Chairman
Service Tax
- Domain Registration & Web Hosting Taxable as IT Software Services: CESTAT
- Private Railway Sidings Qualify as ‘Railways’ for Service Tax Exemption: Karnataka HC
- Discounts Not Taxable as ‘Service’: CESTAT Quashes Rs. 2.85 Crore Service Tax Demand on Auto Dealer Incentives
Excise Duty
- Excise Dept. To Pay 12% Interest On Rebate Claims Withheld For More Than 12 Years Without Fault On Part Of Exporter: CESTAT
- No Excise Duty Payable on Export Goods Damaged in Transit Before Shipment: CESTAT
Income Tax
- Income Tax Dues Take Priority Over Post-Notice Mortgage Created Without TRO Permission: Madras HC
- Delhi High Court Pulls Up ITAT for Dismissing Transferred Appeals, Restores Over 200 Sahara Group Matters to Delhi Bench
- Supreme Court to Examine Conflicting Views on Deductibility of Delayed Employees’ PF & ESI Contributions
- DRP Route Inapplicable Where TPO Proposes No TP Adjustment: ITAT
Other
- Supreme Court Dismisses Tata Sponge Iron’s Challenge to Odisha Entry Tax Act
- Pay 6% Interest on VAT Refund Delayed by Over 15 Years; Delhi HC Rejects Dept’s Blame on Dealer
- New Constructions Can’t Be Assessed in Appeal Against Earlier Property Tax Demand: Kerala High Court
- Chhattisgarh CM Vishnu Deo Sai Launches Trailer of Cow Protection Film ‘Godan’, Declares It Tax-Free in State
- Contractor Can’t Be Penalised for Contractee’s Failure to Deduct Higher VAT TDS After Rate Hike: Punjab & Haryana High Court
- Centre Notifies Health Security & National Security Cess Rules, 2026; Mandatory Registration, Machine-Based Levy from February 1
