Here’s the Tax Law Daily Bulletin for 14 November, 2026.
GST
- MISSING E-INVOICE ALONE CAN’T JUSTIFY TRANSIT PENALTY WHEN TAX INVOICE AND E-WAY BILL ARE VALID: GSTAT
- EXPORT REFUND MUST FOLLOW NET ITC IN GSTR-3B: GSTAT
- NO S. 129 PENALTY ON RECIPIENT FOR SUPPLIER’S FAILURE TO GENERATE E-INVOICE WHEN TRANSIT DOCUMENTS ARE PROPER: GSTAT
- SENIOR CITIZEN CAN’T BE LEFT REMEDILESS DUE TO TAX CONSULTANT’S ILLNESS: CALCUTTA HIGH COURT RESTORES GST APPEAL
- GST ORDER PASSED WITHOUT CONSIDERING DETAILED REPLY OR GRANTING PERSONAL HEARING: MADRAS HIGH COURT ORDERS FRESH ASSESSMENT ON 10% PAYMENT
- AGRICULTURAL USE DOESN’T ENTITLE PLASTIC NURSERY POTS AND SEEDLING TRAYS TO LOWER GST; 18% APPLIES: AAR
- KRAFT PAPER BAGS ATTRACT 5% GST WITH ITC: AAR
- PRINTING QUESTION PAPERS, MARKSHEETS, DEGREE CERTIFICATES FOR EDUCATIONAL INSTITUTIONS EXEMPT FROM GST: AAR
- GST SANCTION OBJECTION CAN’T INVALIDATE ENTIRE FIR ALSO ALLEGING BNS OFFENCES: CALCUTTA HIGH COURT
Service Tax
Income Tax
- JURISDICTIONAL OFFICERS CAN’T ISSUE REASSESSMENT NOTICES OUTSIDE FACELESS SCHEME: ANDHRA PRADESH HIGH COURT
- REASSESSMENT NOTICE GIVING ONLY 30 DAYS INSTEAD OF STATUTORY 3 MONTHS INVALID: ITAT
- REASSESSMENT BEYOND 3 YEARS OVER RS. 10.20 LAKH TRANSACTION FAILS: CIT(A) ALLOWS LEGAL HEIR’S APPEAL
