Here’s the Tax Law Daily Bulletin for August 10, 2026.
GST
- GST APPEAL CAN’T BE TREATED AS TIME-BARRED WHEN TAXPAYER PURSUES RECTIFICATION FOR APPARENT ERROR: PATNA HIGH COURT
- APPELLATE AUTHORITY TO DECIDE RS. 1.08 CRORE ITC DISPUTE ON MERITS: RAJASTHAN HIGH COURT CONDONES GST APPEAL DELAY
- OMISSION OF GST RULE 96(10) APPLIES TO PENDING EXPORT REFUND CASES: SUPREME COURT
- GST APPEALS FILED BEYOND 4 MONTHS CAN’T BE ENTERTAINED, LIMITATION ACT S. 5 EXCLUDED: UTTARAKHAND HIGH COURT
- GST DEPT. MUST ESTABLISH DELIBERATE TAX EVASION BEFORE USING EXTENDED LIMITATION: GSTAT
- GST APPEAL LIMITATION MUST RUN FROM DRC-07 COMMUNICATION, NOT DETAILED ADJUDICATION ORDER: MADRAS HIGH COURT
- GST REGISTRATION RESTORATION ALLOWED AFTER TAXPAYER CLEARS PENDING RETURNS AND DUES: GAUHATI HIGH COURT
- CAN GST DEPT. REJECT TAXPAYER’S INVERTED-DUTY REFUND CLAIM WITHOUT PROPERLY CONSIDERING SUPPORTING DOCUMENTS? NO SAYS CALCUTTA HC
- GST AMNESTY WAIVER COVERS SELF-ASSESSED TAX: MADRAS HIGH COURT
Customs Duty
- CBIC KEEPS CUSTOMS VALUES UNCHANGED FOR GOLD, SILVER, OIL AND ARECA NUTS
- CUSTOMS DEPT. CAN’T CHALLENGE CONSENT ORDER IT AGREED TO BEFORE CAT: MEGHALAYA HC
- REFUND CAN’T BE DENIED MERELY FOR NOT CHALLENGING BILL OF ENTRY WHEN EXEMPT DUTY WAS PAID INADVERTENTLY: PUNJAB & HARYANA HC
- CBIC TRANSFERS AND POSTS 6 SENIOR CUSTOMS & INDIRECT TAX OFFICERS WITH IMMEDIATE EFFECT [READ OFFICE ORDER]
Income Tax
- CBDT APPROVES SIR GANGA RAM TRUST SOCIETY FOR SCIENTIFIC RESEARCH UNDER NEW INCOME-TAX LAW
- PENNY STOCK LTCG CAN’T BE TREATED AS UNEXPLAINED CASH CREDIT WITHOUT EVIDENCE LINKING ASSESSEE TO PRICE MANIPULATION: ITAT
- AO CAN’T PASS ASSESSMENT ORDER ONCE LIMIT LAPSES AS PER S. 153(2) PROVISO: GUJARAT HIGH COURT
- S. 264 CAN REMEDY DOUBLE TAXATION EVEN WHEN MISTAKE ORIGINATES FROM ASSESSEE: TELANGANA HC
- DATE OF ASSESSMENT ORDER MUST BE EXCLUDED WHILE COMPUTING APPEAL LIMITATION: MADRAS HIGH COURT
- ASSESSEE MUST SHOW “SUBSTANTIAL QUESTION OF LAW” TO MAINTAIN INCOME TAX APPEAL U/S 260A: CALCUTTA HC
- TAXATION AND OTHER LAWS AMENDMENT BILL, 2026 PROPOSES MAJOR TAX RELIEFS FOR FOREIGN FUNDS, DIAMONDS AND ELECTRONICS
