Here’s the Tax Law Daily Bulletin for July 01, 2026.
GST
- GST DEPT. CAN’T WITHHOLD REFUND PRIOR TO FILING OF APPEAL BEFORE GSTAT: ORISSA HIGH COURT
- UPLOAD OF ORDERS ON GST PORTAL CONSTITUTES VALID SERVICE: ORISSA HIGH COURT REFUSES TO QUASH GST DEMAND
- TAXPAYER CAN’T CLAIM REFUND OF TRANSITIONAL VAT ITC AFTER CARRYING IT FORWARD TO GST THROUGH TRAN-1: GUJARAT HIGH COURT
- 9 YEARS OF GST: STRUGGLES FOR RATE RATIONALISATION, ITC ROADBLOCKS STILL CONTINUES
- IGST PAID UNDER WRONG HEAD MUST BE CONSIDERED FOR ADJUSTMENT BEFORE RAISING TAX DEMAND: KARNATAKA HIGH COURT
- GST DEPT HAS POWER TO INITIATE FRESH PROCEEDINGS AGAINST LEGAL HEIRS AFTER TAXPAYER’S DEATH: MADRAS HIGH COURT
- SINGLE SCN FOR MULTIPLE FY ILLEGAL: CALCUTTA HIGH COURT QUASHES RS. 10.97 CRORE GST DEMAND
- GST APPELLATE AUTHORITY MUST GIVE OPPORTUNITY TO EXPLAIN DELAY BEFORE REJECTING APPEAL AS TIME-BARRED: GAUHATI HIGH COURT
Service Tax
Customs Duty
Income Tax
- FINANCE ACT, 2026 AMENDMENT TO S. 147A CAN’T APPLY RETROSPECTIVELY TO EARLIER ITAT ORDERS: TELANGANA HIGH COURT
- INLAND HAULAGE CHARGES CAN’T BE TAXED SEPARATELY WHEN LINKED TO INTERNATIONAL SHIPPING: ITAT
- SOFTWARE SUBSCRIPTION FEES NOT TAXABLE AS FTS OR ROYALTY: ITAT
- SOFTWARE SUBSCRIPTION FEES NOT TAXABLE AS FTS OR ROYALTY: ITAT
- S. 54 EXEMPTION ALLOWED FOR MULTIPLE NEW HOUSES WHERE CAPITAL GAINS ARISE FROM SALE OF MULTIPLE RESIDENTIAL PROPERTIES: ITAT
- FOREIGN PARENT COMPANY DOESN’T BAR S. 80-IA DEDUCTION: BOMBAY HIGH COURT QUASHES REASSESSMENT AGAINST PORT OPERATOR
- USE LAST ITR FOR SALARIED EMPLOYEES, THREE-YEAR AVERAGE ITR FOR SELF-EMPLOYED IN MOTOR ACCIDENT COMPENSATION: SUPREME COURT
- CPC CAN’T DISALLOW DELAYED EMPLOYEES’ PF/ESI CONTRIBUTION THROUGH S. 143(1) ADJUSTMENT FOR AYS BEFORE 2021-22: ITAT
- ‘MAKE AVAILABLE’ TEST NOT SATISFIED, NO TDS REQUIRED ON PAYMENTS TO FOREIGN SOFTWARE CONTRACTORS: ITAT
