Here’s the Tax Law Daily Bulletin for October 2, 2026.
GST
- CAN GST CONFISCATION PROCEEDINGS BE INITIATED FOR ACCOUNTING VIOLATIONS WITHOUT PRIOR TAX DETERMINATION? SUPREME COURT DISMISSES STATE’S SLP
- CAN GST ORDERS BE CHALLENGED THROUGH WRIT PETITIONS AFTER APPEAL DEADLINE? SUPREME COURT ISSUES NOTICE
- GST ITC CAN’T BE REVERSED MECHANICALLY OVER SUPPLIER’S DEFAULT OR REGISTRATION CANCELLATION: P&H HC LAYS DOWN GUIDELINES
- GST CONFISCATION CHALLENGE DISMISSED ON FAILURE TO ESTABLISH JURISDICTIONAL DEFECT OR DENIAL OF FAIR HEARING: GUJARAT HIGH COURT
- GST APPEAL CAN’T BE DISMISSED FOR NON-APPEARANCE: GSTAT
- RS. 500 STAMP DUTY REQUIRED ON AUTHORITY LETTERS FOR CAS, CMA AND GST PRACTITIONERS IN PUNE GST DIVISION
- INVOLVEMENT OF SAME SUPPLIER IN PROCEEDINGS INITIATED BY CGST AND SGST DEPT. DOESN’T ESTABLISH PARALLEL PROCEEDINGS: DELHI HIGH COURT
- MERE DISAGREEMENT WITH ORDER CAN’T OVERRIDE RS. 20 LAKH APPEAL LIMIT: GSTAT
- GST COUNCIL MAY UNBLOCK ITC ON EMPLOYEE INSURANCE, OUTDOOR CATERING AND FREE SAMPLES
- Annual Return Errors Can’t Defeat ITC Protected By Retrospective S. 16(5): GSTAT
- Business Purpose Alone Can’t Secure GST Credit: GSTAT Upholds ITC Disallowance For Lack Of Evidence
Customs Duty
- CUSTOMS IMPOSES RS. 89.91 CRORE PENALTY ON RANYA RAO IN ALLEGED GOLD SMUGGLING CASE
- RS. 29.62 CRORE CUSTOMS DEMAND SET ASIDE OVER MEIS BENEFITS: SUPREME COURT
Income Tax
- INCOME TAX REOPENING NOTICE ISSUED AFTER LIMITATION DEADLINE INVALID: CALCUTTA HIGH COURT
- JAO VS FAO REASSESSMENT DISPUTE: TELANGANA, MADRAS HC RESERVE VERDICTS ON S. 147A
Corporate Law
- FRAUDULENT INITIATION DOESN’T AUTOMATICALLY END INSOLVENCY PROCEEDINGS; CREDITORS’ INTERESTS MUST BE EXAMINED: SUPREME COURT
- SARFAESI AUCTION CAN’T OVERRIDE MANDATORY SAFEGUARDS: SUPREME COURT
- AUCTION PAYMENT DEFAULT COSTS BIDDER ₹6.39 CRORE DESPITE HIGHER RESALE PRICE: SUPREME COURT
