Here’s the Tax Law Daily Bulletin for February 25, 2026.
GST
- DUTY OF APPELLATE AUTHORITY TO LOOK INTO EXPLANATIONS GIVEN BY ASSESSEE: CALCUTTA HC
- DGGI AHMEDABAD | HC GRANTS BAIL IN GST ITC FRAUD CASE AFTER CHARGESHEET FILING
- GAUHATI HC ALLOWS TAXPAYER TO SEEK GST REGISTRATION RESTORATION AFTER CANCELLATION FOR NON-FILING OF RETURNS
- GST PENALTY FOR WRONGFUL ITC CLAIMS CAN’T BE IMPOSED ON COMPANY EMPLOYEES: BOMBAY HC
- VERIFICATION REPORTS MUST BE SHARED BEFORE ADJUDICATION: BOMBAY HIGH COURT QUASHES GST ORDER AGAINST PIDILITE
- ONCE A COMPANY CEASES TO EXIST DUE TO AMALGAMATION, ITS GST REGISTRATION SHALL BE DEEMED CANCELLED: RAJASTHAN HC
- GST ENACTMENT CAN’T BE INTERPRETED TO DENY RIGHT TO CARRY ON TRADE AND COMMERCE: BOMBAY HC
- GST ORDER PASSED U/S 74 ALLEGING FRAUD CAN’T BE CONVERTED TO S. 73 WITHOUT SUPPORTING DOCUMENTS: GUJARAT HIGH COURT
Service Tax
- NO SERVICE TAX ON OVERSEAS EXHIBITIONS FACILITATED FOR MEMBERS: CESTAT
- NO SERVICE TAX ON INCENTIVES RECEIVED BY CAR DEALERS FROM MANUFACTURERS: CESTAT
- SERVICE TAX DEMAND ON ELECTRICITY DISTRIBUTION UTILITY QUASHED; CESTAT HOLDS ANCILLARY SERVICES EXEMPT
Customs Duty
- RED SANDERS SMUGGLING: RS. 1 LAKH PENALTY ON IMPOSED ON TRUCK DRIVER: CESTAT
- CESTAT REDUCES PENALTY ON IMPORTERS FOR ALLEGED DIVERSION OF COMPUTERIZED EMBROIDERY MACHINES AGAINST DUMMY IEC, EPCG LICENCES HOLDERS
- INDIA’S EXPANDING FTA NETWORK SIGNALS TRADE BOOM — BUT COMPLIANCE COMPLEXITY RISES FOR BUSINESSES
Excise Duty
- INTEREST ON REFUND OF DEPOSIT PAID UNDER PROTEST PAYABLE FROM DATE OF DEPOSIT AT 12%: CESTAT
- AVERAGE SALE PRICE CAN’T BE BASIS FOR ALLEGING UNDERVALUATION: CESTAT
- EXPORT BENEFITS CAN’T BE DENIED FOR NON-EDI BILLS: DELHI HC
- XIAOMI MOVES SUPREME COURT AGAINST $72 MILLION CUSTOMS DUTY DEMAND OVER ROYALTY PAYMENTS
Income Tax
- FOREIGN TAX CREDIT CAN’T BE DENIED FOR DELAY IN FILING FORM NO. 67: DELHI HIGH COURT
- INCOME TAX REOPENING OVER RS. 1.59 CRORE CASH DEPOSITS DROPPED AFTER PAN FOUND WRONGLY LINKED; NO ADDITION MADE
- REOPENING CAN’T BE SOLELY BASED ON ALLEGED NON-DISALLOWANCE UNDER S. 14A: ITAT
PMLA
Others
