Here’s the Tax Law Daily Bulletin for February 26, 2026.
GST
- APPEALS HEARD BY JOINT COMMISSIONERS/ADDITIONAL COMMISSIONERS WHERE ORIGINAL ADJUDICATION ORDER PASSED BY SPECIAL COMMISSIONER: DELHI HIGH COURT SEEKS AFFIDAVIT FROM DELHI GOVT.
- MADRAS HIGH COURT QUASHES GST ITC REVERSAL BASED ON S. 16(4) LIMITATION IN LIGHT OF RETROSPECTIVE S. 16(5) AMENDMENT
- DUPLICATE GST DEMAND CONFIRMED DESPITE EARLIER ORDER DROPPING SAME PROPOSAL: MADRAS HIGH COURT QUASHES ASSESSMENT
- MADRAS HIGH COURT DIRECTS UNBLOCKING OF ITC AFTER ONE-YEAR PERIOD U/R 86A EXPIRES
- WHETHER HC CAN REMIT GST ORDER AFTER EXPIRY OF S. 107 APPEAL LIMITATION? MADRAS HC ALLOWS FRESH ADJUDICATION ON 50% PRE-DEPOSIT
- GST GENERAL PENALTY FOR DELAYED ANNUAL RETURN NOT SUSTAINABLE WHEN LATE FEE ALREADY BEEN PAID: MADRAS HC
- MAHARASHTRA WAIVES E-WAY BILL REQUIREMENT FOR VEHICLES MOVED SOLELY FOR ROAD TESTING IN FY 2025–26
- 5% GST PAYABLE ON MUKHWAS CAPSULE & DIGESTIVE GOLI: AAR
- GST PAYABLE ON ADVANCES AT TIME OF RECEIPT: AAR
- ICE CREAM WHEN SOLD OVER COUNTER, DOES NOT QUALIFY AS ‘RESTAURANT SERVICE’, 5% GST PAYABLE: AAR
- 18% GST ON PADDLE WHEEL AERATORS USED FOR AQUACULTURE OPERATIONS: AAR
- 18% GST ON DRY CITRATE POWDER AND BICARBONATE BAG: AAR
- IIM Ahmedabad Liable to Deduct TDS U/s 51 of GST Act: AAR
Customs Duty
- CBIC TO HOST NATIONAL SYMPOSIUM ON CUSTOMS REFORMS AND CELEBRATE INTERNATIONAL CUSTOMS DAY 2026 IN NEW DELHI
- EXEMPTION INTERPRETATION NOT CUSTOMS BROKER’S RESPONSIBILITY: CESTAT QUASHES LICENCE REVOCATION
Excise Duty
- CENVAT CREDIT REFUND CAN’T BE DENIED FOR WANT OF NEXUS BETWEEN INPUT SERVICES AND EXPORTED OUTPUT SERVICES: CESTAT
- REVERSAL OF CENVAT CREDIT ALONG WITH INTEREST AMOUNTS TO NON-AVAILMENT OF CREDIT: CESTAT
Income Tax
- DELHI HIGH COURT REDUCES TDS TO 2% ON SAAS PAYMENTS, QUASHES 15% CERTIFICATE ISSUED TO US FIRM
- MANDATORY INQUIRY INTO GENUINENESS OF ACTIVITIES BEFORE GRANT OF 12AB & 80G REGISTRATION: DELHI HIGH COURT
PMLA
Others
- CBIC PROMOTES 9 OFFICERS TO JOINT COMMISSIONER GRADE IN IRS
- SUPREME COURT RULES ROOH AFZA AS ‘FRUIT DRINK’; MARKETING LABELS NOT DECISIVE FOR TAX CLASSIFICATION
- SUPREME COURT FLAGS “SERIOUS BREAKDOWN” IN TRIBUNAL SYSTEM, SEEKS URGENT STRUCTURAL REFORMS
- CA Penalised Rs. 25K for Accepting Audit Without Prior Intimation to Existing Auditor
