JurisHour Presents the Tax Law Daily Bulletin of January 30, 2026.
Customs Duty
- CESTAT Upholds 6% Interest on Delayed Customs Refund, Rejects Claim for Higher Rate Despite 8 Year Delay
- CESTAT Rejects Customs’ Bid to Treat Imported Nutraceutical Ingredients as ‘Edible Preparations’, Quashes Rs. 7.07 Crore Duty Demand
- Customs Can’t Deny ASEAN AIFTA Preferential Duty Benefit Solely for Importer’s Inability to Answer Origin Questionnaire: CESTAT
Service Tax
- Importers Not Liable to Pay Service Tax on Ocean Freight Under Reverse Charge: CESTAT
- Transfer of Development Rights Is Not Taxable Service: CESTAT Quashes Rs. 4.48 Crore Service Tax Demand on Real Estate Developer
GST
- S. 132 Offences Carry Maximum 5 Year Punishment, Are Magistrate-Triable: Orissa HC Grants Bail in Rs. 85 Crore GST ITC Fraud Case
- Deposit Can’t Make Rs. 5 Crore + GST Offence Compoundable, But Bail Need Not Be Cancelled: Rajasthan HC
- Uploading GST Notices on Portal Alone Is an ‘Empty Formality’: Madras High Court Quashes Ex Parte Assessment
- GST ITC Can’t Be Denied on Limitation Grounds After Retrospective Insertion of S. 16(5) of CGST Act: Madras HC
- Educational Consultancy Services Not ‘Intermediary’ Under GST: Supreme Court
- Special CBI Court Denies Bail To CGST Deputy Commissioner Prabha Bhandari Citing Non-Cooperation
- DGGI Ghaziabad | No Anticipatory Bail To Person Accused Of Destroying Evidences And Not Co-Operating During Search Proceedings: Patiala House Court
- Enhancements in GSTR-3B Filing From January 2026: GSTN
Excise Duty
- Self-Attested Copies Sufficient for Refund; Dept. Can’t Insist on Original TR-6 Challans: CESTAT
- Capital Goods CENVAT Credit Can’t Be Denied Merely Because Remand Order Was Silent: CESTAT
- Extended Limitation Under Central Excise Can’t Be Invoked Without Proof of Intent to Evade Duty: CESTAT
- CESTAT Quashes Cenvat Credit Demand for Breach of Remand Directions, Travel Beyond SCN
Income Tax
Read More: Special CBI Court Denies Bail CGST Deputy Commissioner Prabha Bhandari Citing Non-Cooperation
