Here’s the Tax Law Daily Bulletin for August 14, 2026.
GST
- ADVOCATES ACTING AS INSOLVENCY PROFESSIONALS CAN’T CLAIM GST REVERSE CHARGE: DELHI HIGH COURT
- GST ORDER PASSED AFTER SCHEDULED HEARING WITHOUT NOTICE: ALLAHABAD HC QUESTIONS LEGALITY OF DELAYED ADJUDICATION
- GST NOTICES CAN’T BE DEEMED SERVED MERELY BY PORTAL UPLOAD: DELHI HIGH COURT GRANTS RELIEF IN BATCH OF 48 PETITIONS
- RAJASTHAN HIGH COURT GRANTS PROTECTION FROM COERCIVE ACTION TO AZURE POWER INDIA IN TAX DISPUTE
- CAN DEPT. REOPEN GST PROCEEDINGS WITHIN 2 YEARS OF HIGH COURT ORDER? ALLAHABAD HC INTERPRETS S. 75(3)
- DGGI ONLINE GAMING PROBE | GST ARREST CAN’T BE INVALIDATED MERELY BECAUSE MAXIMUM PUNISHMENT IS 5 YEARS: ALLAHABAD HC
- S. 74 GST NOTICE MUST SPELL OUT STATUTORY INGREDIENTS FOR INVOKING EXTENDED TAX DEMAND PROCEEDINGS: ALLAHABAD HIGH COURT
- CALCUTTA HIGH COURT ALLOWS APPEAL AGAINST EX PARTE GST ORDER AFTER MEDICAL EMERGENCIES PREVENTED REPLY TO SCN
- GST LEVY ON CORPORATE GUARANTEES UPHELD: GUJARAT HC
Excise Duty
- KARNATAKA HIGH COURT DIRECTS EXCISE DEPT. TO DECIDE APPLICATION FOR TRANSFER OF CL-9 BAR LICENCE BASED ON REGISTERED WILL
- DEPT. CAN’T FORCE ASSESSEE TO ADOPT MORE PUNITIVE CENVAT CREDIT OPTION UNDER RULE 6: CALCUTTA HIGH COURT
- Excise Dept. Must Act Within Normal Limitation When Relevant Valuation Facts Are Already on Record: Supreme Court
Income Tax
- AO MUST AWAIT DRP DIRECTIONS: PUNJAB & HARYANA HC QUASHES FINAL INCOME TAX ASSESSMENT PASSED WHILE DRP OBJECTIONS WERE PENDING
- REASSESSMENT PROCEEDINGS BASED ON BANK’S ERRONEOUS DEPOSIT DATA QUASHED: PATNA HIGH COURT IMPOSES RS. 25K COSTS ON BANK
- REASSESSMENT CAN’T SURVIVE WHERE NO ADDITION IS MADE ON GROUNDS RECORDED FOR REOPENING: GUJARAT HC
- CAN INTEREST ON REFUND OF EXCESS SELF-ASSESSMENT TAX BE CLAIMED FROM DATE OF PAYMENT? CHHATTISGARH HC RULES IN FAVOUR OF TAXPAYERS
- ITAT CAN’T MAKE APPEAL CONDITIONAL ON PAYMENT OF COSTS: CALCUTTA HIGH COURT QUASHES AUTOMATIC TAX DEMAND CONFIRMATION
- AO CAN’T MAKE AD-HOC DISALLOWANCE WITHOUT REJECTING BOOKS OF ACCOUNT: ITAT
- LEGITIMATE DEDUCTIONS ON SOLD PROPERTY CAN’T BE DENIED MERELY BECAUSE THEY WERE NOT CLAIMED IN ORIGINAL ITR: ITAT
- CAN NAFAC CONDUCT REASSESSMENT BEFORE MARCH 29, 2022? ITAT UPHOLDS FACELESS JURISDICTION
- BBC GLOBAL NEWS: ITAT RESTRICTS PROFIT ATTRIBUTION TO INDIAN DAPE AT 12%, REJECTS 15% ENHANCEMENT
- CAN STRATEGIC INVESTMENTS ESCAPE S. 14A DISALLOWANCE? ITAT HOLDS RULE 8D CAN APPLY AFTER AO RECORDS SATISFACTION
Others
- HYDRAULIC OIL LIABLE TO ENTRY TAX UNDER KTEG ACT, SAYS ‘AND OTHERS’ COVERS UNENUMERATED PETROLEUM PRODUCTS: KARNATAKA HC
- CAG FLAGS ₹25,085 CRORE TAXATION LAPSES IN 1,902 CASES; EXCESS TAX CHARGES FOUND IN 174 ASSESSMENTS
- TRIBUNALS REFORMS ACT, 2026: CESTAT, ITAT, NCLAT, SAT AND DRTS BROUGHT UNDER COMMON FRAMEWORK WITH NATIONAL TRIBUNALS COMMISSION
- MSMED AMENDMENT ACT, 2026: TREDS-BASED INVOICE SETTLEMENT, 90-DAY DISPUTE RESOLUTION AND STRICTER PENALTIES INTRODUCED FOR MSMES
- Works Contract Services for Mandi Samiti Linked to Agricultural Marketing Exempt from Service Tax: CESTAT
