Here’s the Tax Law Daily Bulletin for September 16, 2026.
GST
- GST REVOCATION ORDER QUASHED AFTER HEARING NOTICE FAILED TO IDENTIFY OFFICER: DELHI HIGH COURT
- GST PORTAL ERROR CAN BE RECTIFIED WHEN ATTACHED ORDER ALREADY CONFIRMS DEMAND: DELHI HIGH COURT
- GSTAT DIRECTS DEPUTY COMMISSIONER TO ATTEND HEARING AFTER DEPT. REPRESENTATIVES FAIL TO CHECK TAXPAYER’S REPLY
- RS. 97.26 LAKH ITC DEMAND RAISED THROUGH GST REFUND ORDER WITHOUT PRIOR SHOW-CAUSE PROCESS STAYED: MADRAS HIGH COURT
- R. 96(10) OMITTED WITHOUT SAVING CLAUSE: CALCUTTA HIGH COURT QUASHES GST SCN AND CONSEQUENTIAL ORDERS
- GST APPEAL CAN’T BE REJECTED ON HYPER-TECHNICAL LIMITATION GROUND AFTER MANDATORY PRE-DEPOSIT: CALCUTTA HIGH COURT
- OMISSION OF GST REFUND RESTRICTION APPLIES TO PENDING PROCEEDINGS IN ABSENCE OF SAVING CLAUSE: CBIC ACCEPTS SUPREME COURT RULING
- GSTAT QUESTIONS DEPT.’S ABSENCE FROM HEARING, DIRECTS COMPLIANCE WITH EARLIER ORDER
- BONA FIDE BUYER OF UNCANCELLED DFIA LICENCE NOT LIABLE FOR EXPORTER’S FRAUD: CALCUTTA HIGH COURT
- 1 DAY DELAY IN GST DETENTION NOTICE VITIATES ENTIRE PROCEEDINGS: J&K AND LADAKH HIGH COURT
- GST ITC DEPENDS ON SUPPLIER’S TAX PAYMENT: RAJASTHAN HIGH COURT UPHOLDS S. 16(2)(C)
- GST PENALTY CAN’T SURVIVE WHILE REGISTRATION CANCELLATION AND AMENDMENT PROCEEDINGS REMAIN PENDING: KARNATAKA HIGH COURT
- GST PROCEEDINGS AGAINST INDIVIDUALS AFTER COMPANY’S DISSOLUTION UNSUSTAINABLE WITHOUT ACTION U/S 93: KARNATAKA HIGH COURT
- GST NOTICE AND ORDER WITHOUT PHYSICAL OR DIGITAL SIGNATURE ARE NON-EST: RAJASTHAN HIGH COURT
- MERE GSTR-3B AND GSTR-2A MISMATCH CANNOT TRIGGER 100% PENALTY WITHOUT PROOF OF FRAUD OR SUPPRESSION: GSTAT
- DEPT. CAN’T DENY INTEREST DUE TO ABSENCE OF STATUTORY PROVISION: CESTAT GRANTS 12% INTEREST ON RS. 50 LAKH DEPOSIT RETAINED FOR NEARLY 24 YEARS
- BOMBAY HIGH COURT CANCELS BAIL OF 2 SENIOR CGST OFFICERS ALLEGEDLY INVOLVED IN RS. 40 LAKH BRIBERY CASE
- E-WAY BILL GENERATED AFTER INTERCEPTION IS AN AFTERTHOUGHT: GSTAT UPHOLDS S. 129 PENALTY
- BOMBAY HIGH COURT CANCELS BAIL OF 2 SENIOR CGST OFFICERS ALLEGEDLY INVOLVED IN RS. 40 LAKH BRIBERY CASE
- E-WAY BILL GENERATED AFTER INTERCEPTION IS AN AFTERTHOUGHT: GSTAT UPHOLDS S. 129 PENALTY
- CBIC Circulars Not Binding On GSTAT; Inverted Duty Refund Available Where Inputs And Finished Goods Are Distinct: GSTAT
Service Tax
Customs Duty
- CUSTOMS CAN’T TREAT GOLD CONFISCATION AS ABSOLUTE WHEN IT FAILED TO QUANTIFY DUTY NEEDED FOR REDEMPTION: DELHI HIGH COURT
- VITAMIN AND ENZYME PREMIXES USED EXCLUSIVELY IN ANIMAL FEED CLASSIFIABLE UNDER CTH 2309: CESTAT
Income Tax
- 7 PATANJALI INCOME TAX APPEALS QUASHED CITING ITAT’S UNREASONED COMMON ORDER: DELHI HIGH COURT
- DELHI HIGH COURT QUASHES REASSESSMENT AGAINST SHARE BUYER AFTER DEPT. ADOPTS CONFLICTING VALUATIONS
- INCOME TAX PENALTY PROCEEDINGS SHOULD NOT BE COMPLETED WHILE QUANTUM APPEAL IS PENDING: KARNATAKA HIGH COURT
- TPO CAN’T DECIDE PE OR TAXABILITY UNDER INDIA-SINGAPORE DTAA: ITAT QUASHES RS. 10.51 CRORE ASSESSMENT
- PRODUCT DIFFERENCE ALONE CAN’T DEFEAT TNMM COMPARABILITY: ITAT DELETES ₹8.29 CRORE TP ADJUSTMENT
- SLACK SUBSCRIPTION FEES NOT ‘ROYALTY’; NO TAX IN INDIA WITHOUT PE: ITAT
- AO CAN’T REOPEN INCOME-TAX SETTLEMENT COMMISSION’S FINAL ORDER THROUGH REASSESSMENT: SUPREME COURT
