Here’s the Tax Law Daily Bulletin for June 19, 2026.
GST
- GST REGISTRATION MUST BE RESTORED DESPITE DEPARTMENTAL APPEAL; NO AUTOMATIC STAY ON APPELLATE ORDER: ALLAHABAD HIGH COURT
- GST APPEAL CAN’T BE REJECTED AS TIME-BARRED WHEN TAXPAYER WAS PURSUING RECTIFICATION REMEDY: TELANGANA HIGH COURT
- GST RULE 42 AND RULE 43: COMPLETE GUIDE TO ITC REVERSAL ON COMMON INPUTS, INPUT SERVICES, CAPITAL GOODS
- NO NEED FOR CONTINUED CUSTODY AFTER SEIZURE OF RECORDS IN GST ITC CASE: GAUHATI HIGH COURT
- SAME OFFICER CAN’T ACT AS AUDITOR & ADJUDICATOR: KARNATAKA HIGH COURT
- GSTAT OUTREACH PROGRAMME DRAWS STRONG RESPONSE IN JAIPUR; TAX PROFESSIONALS SEEK EXTENSION OF APPEAL FILING DEADLINE
- Jaipur Tax Bar Association Urges GSTAT to Extend Appeal Filing Deadline Beyond June 30, 2026 Amid Portal Glitches and Massive Backlog
- R. 86A Can’t Be Used Beyond Available Credit: Supreme Court Dismisses SLP Against Punjab & Haryana High Court Ruling
- MAB Is Not ‘Consideration’ for Banking Services: Karnataka HC Quashes Service Tax Demands on Banks for Minimum Average Balance Accounts
Customs Duty
- ABSENCE OF E-WAY BILL AND TRANSPORT DOCUMENTS JUSTIFIES CUSTOMS SEIZURE U/S 110: GAUHATI HC
- KARNATAKA HIGH COURT CONDONES 324-DAY DELAY, REVIVES CUSTOMS APPEAL IN JEWELLERY PILFERAGE CASE
Income Tax
- ITR-3 FOR AY 2026–27 NOW AVAILABLE ON INCOME TAX E-FILING PORTAL; ONLINE FILING AND EXCEL UTILITY ENABLED
- NET DIRECT TAX COLLECTIONS JUMP 14.64% TO ₹5.21 LAKH CRORE; ADVANCE TAX SURGES 15.30% BY JUNE 17
- NO RELIEF ON MERITS AFTER FAILURE TO EXPLAIN DELAY: KARNATAKA HC REJECTS LTCG EXEMPTION CLAIM
- ITAT RESTORES CHARITABLE TRUST’S 12AB AND 80G REGISTRATION APPLICATIONS, GRANTS FRESH HEARING OPPORTUNITY
- NO S. 68 ADDITION ON SHARE APPLICATION MONEY RECEIVED FROM DIRECTORS AND GROUP CONCERNS WHEN DOCUMENTS ARE ON RECORD: ITAT
- ITAT CONDONES 460-DAY DELAY OF 87-YEAR-OLD TAXPAYER, QUASHES EX PARTE ORDER FOR FRESH HEARING
- PAN MISUSE ALLEGATION ALONE CAN’T INVALIDATE GENUINE TRANSACTIONS: ITAT DELETES BOGUS PURCHASE ADDITION
- RECORDED JEWELLERY SALES CAN’T BE TREATED AS UNEXPLAINED CASH: ITAT DELETES DEMONETISATION ADDITION
- WHATSAPP CHATS ALONE CAN’T JUSTIFY TAX ADDITIONS: ITAT
