Here’s the Tax Law Daily Bulletin for August 12, 2026.
GST
- HIGH COURTS CAN’T GRANT POST-DISMISSAL ARREST PROTECTION IN GST PRE-ARREST BAIL MATTERS; S. 69 ARREST ORDER MUST BE COMMUNICATED: SUPREME COURT
- MADRAS HIGH COURT STAYS GST RECOVERY INITIATED U/S 79 WITHOUT PRIOR DETERMINATION U/S 73
- GSTAT ASKS DEPT. TO SHOW TAX RECOVERY ACTION AGAINST SUPPLIER BEFORE DENYING ITC TO BUYER
- GSTAT ADMITS BHARTI AIRTEL’S APPEAL ON ITC DISPUTE INVOLVING SECTION 17(5)(C) AND (D) OF CGST ACT
- TAXABILITY OF SOLAR WATER PUMPING AND ROOFTOP POWER PLANT WORKS AS COMPOSITE WORKS CONTRACT: GSTAT ADMITS DEPARTMENTAL APPEAL
- WHETHER RERA REGISTRATION CAN DETERMINE GST CLASSIFICATION OF ‘ONGOING PROJECT’? RAJASTHAN HC ISSUES STAY NOTICE
- WIND TURBINE GENERATORS HELD MOVABLE GOODS, NOT IMMOVABLE PROPERTY: SUPREME COURT DISMISSES GST DEPARTMENT’S CHALLENGE
- ELECTRONIC EVIDENCE, KACHCHA PARCHIS AND NATURAL JUSTICE CLAIMS CAN’T BYPASS GST APPELLATE REMEDY: DELHI HC
- GST BANK ATTACHMENT CAN’T CONTINUE BEYOND 1 YEAR: DELHI HIGH COURT
Service Tax
- SMALL-SERVICE PROVIDER EXEMPTION CAN’T BE DENIED WITHOUT EVIDENCE OF PRECEDING-YEAR TURNOVER: CESTAT
- CESTAT QUASHES SERVICE TAX DEMAND ON MANUFACTURING ACTIVITY, REIMBURSABLE EXPENSES AND OUT-OF-LIMITATION APPROPRIATION
- LC CHARGES RECOVERED IN HIGH SEAS SALE CAN’T BE TAXED AS BANKING SERVICE: CESTAT
- TRANSITIONAL CENVAT CREDIT CAN BE USED FOR SERVICE TAX PRE-DEPOSIT: KARNATAKA HC
- SHOWROOM INTERIOR FIT-OUTS CONSTITUTES “ORIGINAL WORKS”, CESTAT QUASHES ₹2.61 CRORE SERVICE TAX DEMAND
Customs Duty
- MULTI-HEADING USE OF MEDICAL LASER IMAGERS ATTRACTS RESIDUARY CUSTOMS CLASSIFICATION UNDER CTH 9033 00 00: SUPREME COURT
- CUSTOMS SEIZE 788.5 GRAMS OF COCAINE CONCEALED IN BAGGAGE AT IGI AIRPORT, DELHI
- CESTAT UPHOLDS CUSTOMS DUTY DEMAND AGAINST TELECOM IMPORTERS
- 10% BASIC CUSTOMS DUTY APPLICABLE ON LED MODULES WITHOUT DRIVER CIRCUITRY: CESTAT
- SCN TOO VAGUE TO ESTABLISH REGULATORY VIOLATIONS BY CUSTOMS BROKER: CESTAT QUASHES LICENCE REVOCATION
- GLOW PLUG CONTROL UNIT CLASSIFIABLE UNDER CTH 8511: CESTAT QUASHES EXTENDED-PERIOD DEMAND AND PENALTY ON MARUTI SUZUKI
- CESTAT UPHOLDS RS. 7.24 CR. CUSTOMS DEMAND IN PCB UNDERVALUATION CASE
- KARNATAKA HC RECORDS ASG ASSURANCE THAT CISF WILL FURNISH COMPLETE CCTV FOOTAGE TO RANYA RAO IN GOLD SMUGGLING CASE
- UNICEF’S IGST REFUND CLAIMS WITHIN TIME, CESTAT RULES LIMITATION STARTS FROM 2019 CUSTOMS CIRCULAR
- LEGALITY OF GOLD CONFISCATION BASED ON RETRACTED STATEMENT QUESTIONED: MADHYA PRADESH HIGH COURT FRAMES 8 SUBSTANTIAL QUESTIONS OF LAW
Excise Duty
- CESTAT UPHOLDS EXTENDED LIMITATION FOR INADMISSIBLE CENVAT CREDIT AVAILED DURING AREA-BASED EXEMPTION
- S. 114A PENALTY FOR USE OF FORGED DEPB SCRIPS UPHELD: CESTAT GRANTS 25% REDUCED PENALTY BENEFIT FOR TIMELY PAYMENT
Income Tax
- S. 43CA CAN’T APPLY TO LAND SALE TRANSACTIONS SUBSTANTIALLY COMPLETED BEFORE PROVISION CAME INTO FORCE: ITAT
- ITAT DELETES RS. 5.02 CRORE ROYALTY TRANSFER PRICING ADJUSTMENT, REJECTS UNEXECUTED FRANCHISE TEMPLATES AS CUP COMPARABLES
