Here’s the Tax Law Daily Bulletin for September 2, 2026.
GST
- CAN TOLL-COLLECTION RIGHTS BE TREATED AS GST CONSIDERATION? SUPREME COURT APPEAL RAISES CRUCIAL QUESTION FOR PPP PROJECTS
- MERE INVOICES, CHEQUE PAYMENTS INSUFFICIENT TO ESTABLISH GENUINE MOVEMENT OF GOODS: GSTAT RESTORES RS. 43.44 LAKH ITC DEMAND
- GSTR-2A MISMATCH ALONE CAN’T JUSTIFY ITC DENIAL WITHOUT INVOICE-WISE VERIFICATION; PERSONAL HEARING MANDATORY: GSTAT
- CONSOLIDATED GST SCN COVERING MULTIPLE FY IS NOT WITHOUT JURISDICTION: DELHI HIGH COURT
- SUPREME COURT GRANTS BAIL TO DRY-FRUIT TRADER ACCUSED OF GST EVASION
- OFFICER WHO CONDUCTED GST AUDIT CAN’T ISSUE NOTICE AND ADJUDICATE SAME PROCEEDINGS: KARNATAKA HIGH COURT
- RULE 96(10) DEEMED OMITTED FROM INCEPTION: BOMBAY HC ORDERS REFUND OF INTEREST PAID ON IMPORT IGST
- NEGLIGIBLE LISTING AND DISPOSAL OF GSTAT APPEALS: SUPREME COURT ASKS TRIBUNAL PRESIDENT TO EXAMINE GRIEVANCE
- SUPREME COURT REFUSES TO INTERFERE WITH GST ORDER CARRYING RFN BUT NO SEPARATE DIN OR VISIBLE SIGNATURE
Service Tax
Customs Duty
- CBIC INAUGURATES UPGRADED NDPS TESTING LABORATORY AT CRCL TO EXPEDITE DRUG ANALYSIS
- PROCEDURAL ERROR IN CUSTOMS BROKER LICENCE INQUIRY CAN BE RECTIFIED THROUGH REMAND: DELHI HIGH COURT
- 4 HEARING OPPORTUNITIES BY CUSTOMS DEPT. SATISFY NATURAL JUSTICE: DELHI HIGH COURT
- MUMBAI COURT ALLOWS ACCUSED IN ALLEGED GOLD DIVERSION CASE TO VISIT HONG KONG, KEEPS DRI LOOKOUT CIRCULAR IN ABEYANCE [READ ORDER]
PMLA
- PMLA ADJUDICATING AUTHORITY HAS INDEPENDENT POWER TO RETAIN SEIZED PROPERTY U/S 8(3): APPELLATE TRIBUNAL
- PMLA ATTACHMENT CAN’T SURVIVE AFTER SCHEDULED OFFENCES CEASE TO EXIST: SAFEMA TRIBUNAL
- OWNER’S KNOWLEDGE OF SHARE ALLOTMENT AND BUYBACK RULES OUT BENAMI TRANSACTION U/S 2(9)(C): SAFEMA APPELLATE TRIBUNAL
- FORMER INCOME TAX ASSISTANT COMMISSIONER’S DISPROPORTIONATE ASSETS CASE DOESN’T REQUIRE SEPARATE BRIBERY ALLEGATION, CAN ATTRACT PMLA: APPELLATE TRIBUNAL
Others
- PENALTY NOT AUTOMATIC FOR DELAYED TAX DEPOSIT; APPELLANT CAN’T BE MADE WORSE OFF FOR FILING APPEAL: SUPREME COURT
- CBI “FAILED MISERABLY” IN FABRICATED BANK LOAN CASE: SUPREME COURT GRANTS FORMER INDIAN BANK BRANCH MANAGER CLEAN ACQUITTAL
- DELAY IN EEZ FISHING PASSES AMOUNTS TO IMPERMISSIBLE ‘UNWRITTEN BAN’: SUPREME COURT DIRECTS TAMIL NADU TO ACT PROMPTLY
