Here’s the Tax Law Daily Bulletin for October 12, 2026.
GST
- GST OFFICERS MUST EXPLORE OTHER SERVICE MODES WHEN PORTAL NOTICES GO UNANSWERED: MADRAS HC
- GST DEMAND RAISED BEYOND SCN SET ASIDE: MADRAS HIGH COURT
- BAIL DENIED IN ₹1.19 CRORE FAKE GST REFUND CASE OVER RISK OF ACCUSED ABSCONDING AGAIN: PUNJAB AND HARYANA HIGH COURT
- CBI ARRESTS CGST SUPERINTENDENT OVER ₹2 LAKH BRIBE TO LET SCRAP VEHICLES PASS
- GST NOTICE MUST EXPLAIN FRAUD ALLEGATIONS; MERELY REPEATING S. 74 IS NOT ENOUGH: HIMACHAL PRADESH HIGH COURT
- GST ON E-COMMERCE DELIVERIES REDUCED FROM 18% TO 5%, NO NEW TAX IMPOSED: CBIC
- BUSINESS TRANSFER WITHOUT PAYMENT IS A GST SUPPLY; EXEMPTION DEPENDS ON PROOF OF GOING CONCERN: AAR
- NO FRESH GST APPEAL PRE-DEPOSIT REQUIRED WHEN EARLIER PAYMENT COVERS REDUCED TAX DEMAND: GSTAT
- GST REGISTRATION CAN BE RESTORED AFTER REVOCATION DEADLINE IF OUTSTANDING DUES ARE PAID: GAUHATI HIGH COURT
- ITC DISPUTES OVER SUPPLIER TAX PAYMENT RAISE QUESTIONS OF LAW, REQUIRE DIVISION BENCH HEARING: GSTAT
- MISSING SUPPLIER’S INVOICE RAISES QUESTION OF LAW IN GST PENALTY APPEAL; GSTAT DIVISION BENCH TO HEAR DISPUTE
- GST TRANSITIONAL CREDIT RECOVERY RAISES QUESTIONS OF LAW, REQUIRES DIVISION BENCH HEARING: GSTAT
- RS. 1.41 CRORE IGST REFUND APPEALS MUST BE HEARD BY TWO-MEMBER BENCH AS RETROSPECTIVE AMENDMENT RAISES LEGAL QUESTION: GSTAT
- WHETHER GST CREDIT ON ADVERTISING, BUSINESS PROMOTION AND TRAVEL EXPENSES IS BLOCKED RAISES QUESTION OF LAW? GSTAT DIVISION BENCH TO HEAR APPEAL
- SECOND E-WAY BILL ALONE DOESN’T PROVE ANOTHER SUPPLY: GSTAT
- GST ITC CAN’T BE DENIED SOLELY DUE TO SUPPLIER’S RETROSPECTIVE REGISTRATION CANCELLATION: GSTAT
- PAYMENT OF IGST ON EXPORTS DOESN’T BAR COMPENSATION CESS REFUND: SUPREME COURT DISMISSES DEPT.’S PLEA
Service Tax
- SERVICE TAX DEMAND CAN’T REST SOLELY ON BALANCE SHEET FIGURES: CESTAT
- SERVICE TAX REFUND CAN’T BYPASS UNCHALLENGED SELF-ASSESSMENT; CREDIT NOTES ALONE DON’T ESTABLISH ENTITLEMENT: CESTAT
Customs Duty
- LUXURY WATCHES WORTH ₹52.54 LAKH SEIZED AT IGI AIRPORT
- CUSTOMS DUTY EXEMPTION CAN’T BE DENIED FOR ELECTRIC BUS PARTS USED THROUGH JOB WORKER: CESTAT
Income Tax
- CHIT FUND COMPANIES CAN CLAIM TAX DEDUCTION FOR UNRECOVERED PAYMENTS MADE TO COVER SUBSCRIBER DEFAULTS: MADRAS HC
- FALSE STATEMENTS ABOUT FOREIGN INVESTMENTS CAN LEAD TO TAX PROSECUTION WITHOUT QUANTIFYING TAX EVASION: KARNATAKA HC
- RS. 25,000 CRORE SUSPECTED RESTAURANT TAX EVASION: SWIGGY, ZOMATO DATA FLAGS 8,000 NON-FILERS
- FAO–JAO DISPUTE | S. 147A STRUCK DOWN AS UNCONSTITUTIONAL: ANDHRA PRADESH HC
- 3% TRANSFER PRICING TOLERANCE APPLIES EVEN WITH ONE COMPARABLE; ₹11.45 CRORE TAX ADJUSTMENT DELETED: ITAT
- RS. 1,505.36 CRORE DEPRECIATION CLAIM ALLOWED ON GOODWILL, BRANDS AND DISTRIBUTION NETWORK ACQUIRED THROUGH DEMERGER: ITAT
- ₹17.32 CRORE PROPOSED TAX ADDITIONS: AO DIRECTED TO VERIFY EVIDENCE, HEAR TAXPAYER AND PASS REASONED ORDER
- CBDT REVISES PENALTY WAIVER FORM
- DEMONETISED CASH DEPOSITS ALONE CAN’T BE TREATED AS UNEXPLAINED INCOME: CIT(A)
- TAX REOPENING OVER ALLEGED ₹9.75 CRORE CASH LOANS QUASHED FOR BYPASSING S. 153C: BOMBAY HC
- EPF WITHDRAWAL BEFORE FIVE YEARS: FORM 121 REPLACES FORMS 15G AND 15H FOR TDS RELIEF
- REOPENING MUST FOLLOW FACELESS PROCEDURE: S. 147A ALLOWING JURISDICTIONAL OFFICERS STRUCK DOWN: AP HC [READ ORDER]
