Here’s the Tax Law Daily Bulletin for September 10, 2026.
GST
- GST RE-CREDIT CAN’T BE ALLOWED WITHOUT REASONS: GSTAT
- DELAYED UPLOAD OF GST ORDERS DEFEATS TAXPAYER’S RIGHT OF APPEAL: ALLAHABAD HIGH COURT
- GST REGISTRATION CANCELLATION NOTICE QUASHED FOR NOT SPECIFYING EXACT STATUTORY VIOLATIONS: GAUHATI HIGH COURT
- GST NOTICE NEED NOT BE PRECEDED BY RETURN SCRUTINY WHEN BASED ON INDEPENDENT VERIFICATION OF BOGUS SUPPLIERS: ALLAHABAD HIGH COURT
- VEHICLE CHANGE WITHOUT UPDATED E-WAY BILL NOT A MINOR TECHNICAL LAPSE: GSTAT UPHOLDS RS. 4.09 LAKH PENALTY
- 57TH GST COUNCIL MEET PROPOSAL | GENUINE BUYERS MAY RETAIN GST ITC DESPITE SUPPLIER’S TAX DEFAULT
- GUJARAT HIGH COURT QUASHES GST REFUND PROCEEDINGS INITIATED AFTER OMISSION OF R. 96(10)
- GSTAT DISMISSES DEPARTMENT’S APPEAL FOR VIOLATING RS. 20 LAKH LITIGATION THRESHOLD
- GST NOTICE MERELY UPLOADED ON COMMON PORTAL CAN’T BE TREATED AS PROPERLY SERVED: RAJASTHAN HIGH COURT
- MERE RECITAL OF ‘FRAUD’ OR ‘SUPPRESSION’ CAN’T JUSTIFY GST EXTENDED LIMITATION: CHHATTISGARH HIGH COURT QUASHES NOTICES
- GSTAT RESTRAINS STATE BENCHES FROM DECIDING BHARTI AIRTEL APPEALS ON GST LIABILITY ON DOT LICENCE FEES, ITC REVERSAL INTEREST
- GST LIABILITY OVER MINING ROYALTY: GSTAT RESTRAINS STATE BENCHES FROM DECIDING APPEALS
- ITC FOR TELECOM TOWERS: GSTAT RESTRAINS STATE BENCHES FROM DECIDING RELIANCE JIO APPEALS
- REFUND OF INTEREST PAID ON GST LIABILITY DISCHARGED THROUGH ITC: GSTAT RESTRAINS STATE BENCHES FROM DECIDING APPEALS
- GST RECTIFICATION CAN’T BE REJECTED MERELY BECAUSE 3 MONTH TIMELINE EXPIRED; AUTHORITY DOESN’T BECOME FUNCTUS OFFICIO: UTTARAKHAND HIGH COURT
- PERSONAL HEARING CAN’T PRECEDE DEADLINE FOR GST NOTICE REPLY: UTTARAKHAND HIGH COURT QUASHES S. 73 ORDER
Customs Duty
- IGI AIRPORT CUSTOMS SEIZES 27.45 KG SUSPECTED HYDROPONIC GANJA; FOUR PASSENGERS APPREHENDED IN BAGGAGE-SWAP OPERATION
- CUSTOMS PENALTY CAN’T EXCEED RS. 50K LIMIT UNDER CARGO HANDLING REGULATIONS: CESTAT
- CUSTOMS EXEMPTION UNAVAILABLE WHEN AIRCRAFT OPERATED WITHOUT VALID CHARTER PERMIT: CESTAT UPHOLDS CONFISCATION, RS. 2.5 CRORE FINE
Excise Duty
- ONLY AMORTISED VALUE OF CUSTOMER-OWNED TOOLS AND DIES CAN BE INCLUDED IN ASSESSABLE VALUE OF AUTO PARTS: CESTAT
- UNRELIABLE PANCHNAMA, UNPRODUCED PRIVATE LEDGER CAN’T PROVE CLANDESTINE REMOVAL: CESTAT
Income Tax
- INCOME TAX DEPT. CAN’T BE COLLECTED TWICE ON SAME INCOME; DOUBLE TAXATION ITSELF CONSTITUTES HARDSHIP: DELHI HIGH COURT
- OVER 80% PROFESSIONALS COMPLETE ONLY 10–30% TAX AUDITS, POLL FUELS DEMAND FOR DEADLINE EXTENSION
- 40 DAYS IN INDIA, YET TAX RESIDENT: ICAI HANDBOOK FLAGS ₹15 LAKH ‘STATELESS NRI’ RULE UNDER NEW INCOME TAX ACT
- S. 147A VALIDATING JAO-ISSUED INCOME TAX REASSESSMENT NOTICES STRUCK DOWN: P&H HIGH COURT
