Here’s the Tax Law Daily Bulletin for August 19, 2026.
GST
- GST APPELLATE ORDER’S LIMITATION MUST RUN FROM ACTUAL COMMUNICATION OF ORDER: ALLAHABAD HIGH COURT
- EXCESS ITC ALREADY REVERSED CAN’T BE DEMANDED AGAIN: GSTAT
- GSTAT ADMITS CHALLENGE TO TWO-YEAR REFUND LIMITATION FOR TAX PAID BY MISTAKE
- GST ASSESSEES CAN CLAIM EXCLUSION OF TIME SPENT ON BONA FIDE RECTIFICATION PROCEEDINGS WHILE FILING APPEALS: MADRAS HIGH COURT
- MADRAS HIGH COURT REMITS GST INTEREST DISPUTE FOR FRESH ADJUDICATION, DIRECTS OFFICER TO RECONSIDER S. 74 LIMITATION IN RS. 72.25 LAKH DEMAND
- GSTAT FLAGS JURISDICTIONAL DEFECTS AND NATURAL JUSTICE VIOLATION, DIRECTS UP TAX DEPARTMENT TO ENSURE TIMELY PORTAL COMPLIANCE
- NO CA OR CMA CERTIFICATION REQUIRED FOR INTEREST ON ALREADY-SANCTIONED GST REFUND: TELANGANA HIGH COURT
- GST REFUND CAN’T REMAIN LOCKED IN ITC WHEN BUSINESS HAS CLOSED: ALLAHABAD HIGH COURT
- GST DEMAND ORDER UPLOADED ONLY ON COMMON PORTAL DOESN’T TRIGGER APPEAL LIMITATION: DELHI HIGH COURT
Customs Duty
- 3 YEAR INACTION CAN’T BE EXCUSED BY PLEA OF NON-RECEIPT OF CUSTOMS ORDER: DELHI HIGH COURT
- 15% CUSTOMS DUTY APPLICABLE ON LAPTOP LCD PANELS: CESTAT
- IMPORTERS LIABLE FOR CUSTOMS DUTY ON FRAUDULENT DFIA LICENCES: CESTAT
- 3 MONTH CIRCULAR TIME BAR FOR POST-EXPORT SHIPPING BILL CONVERSION ULTRA VIRES: CESTAT ALLOWS ADVANCE AUTHORISATION TO DUTY DRAWBACK CONVERSION
- PROVISIONAL ASSESSMENT MUST BE FINALIZED BEFORE S. 28 ACTION: CESTAT QUASHES CUSTOMS DEMAND AS PREMATURE
Service Tax
Excise Duty
- NON-MANUFACTURER CONTRACTOR LIABLE TO DEPOSIT EXCESS EXCISE DUTY COLLECTED FROM BUYER: CESTAT
- DELETION OF ‘SETTING UP’ FROM CENVAT DEFINITION DOES NOT BAR CREDIT: CESTAT
Income Tax
- TDR SALE TAXABLE AS CAPITAL GAINS WHERE DEVELOPMENT RIGHTS WERE RECEIVED IN EXCHANGE FOR SURRENDER OF LAND: ITAT
- ITAT GIVES FINAL OPPORTUNITY IN RS. 11.22 CRORE TAX ADDITION CASE, MAKES RELIEF CONDITIONAL ON PLANTATION OF 500 TREES
- CO-OPERATIVE BANKS NOT LIABLE TO DEDUCT TDS ON INTEREST PAID TO NON-MEMBER CO-OPERATIVE SOCIETIES: BOMBAY HIGH COURT
