Here’s the Tax Law Daily Bulletin for August 20, 2026.
GST
- GSTAT ADMITS DISPUTE OVER INTEREST ON DELAYED REFUND, EXAMINES WHETHER 60-DAY PERIOD RUNS FROM ORIGINAL REFUND APPLICATION
- DISPUTED GST FRAUD ALLEGATIONS REQUIRE INVESTIGATION: PUNJAB AND HARYANA HIGH COURT MAKES INTERIM BAIL ABSOLUTE IN ALLEGED FRAUD AND GST FRAUD CASE
- DELHI HIGH COURT REFUSES TO WAIVE EPCG AVERAGE EXPORT OBLIGATION, DIRECTS EXPORTER TO PURSUE DGFT REVIEW
- ALLAHABAD HIGH COURT PULLS UP CENTRE OVER 63 VACANCIES IN UTTAR PRADESH GST APPELLATE TRIBUNALS
- TOLL PLAZA DATA NOT MANDATORY FOR ITC REFUND: GSTAT
- PROCEDURAL E-WAY BILL LAPSE ALONE CAN’T JUSTIFY PENALTY WHERE GENUINE TRANSACTION AND ABSENCE OF TAX EVASION ARE ESTABLISHED: GSTAT
- RAJASTHAN HC QUASHES GST MINING ROYALTY ASSESSMENT ORDERS
Service Tax
- NO SEPARATE SERVICE TAX ON CREDIT-CARD INTERCHANGE FEE WHERE TAX IS ALREADY PAID ON ENTIRE MDR: CESTAT
- SERVICES TO SINGAPORE HEAD OFFICE NOT ‘INTERMEDIARY SERVICES’: CESTAT
- SATELLITE TRANSPONDER CAPACITY RECEIVED FROM FOREIGN PROVIDERS NOT TAXABLE AS BUSINESS SUPPORT SERVICE: CESTAT
Customs Duty
- PENDENCY OF WRIT PETITION DID NOT BAR CUSTOMS ADJUDICATION: DELHI HIGH COURT
- FTWZ-TO-DTA CLEARANCE OF CONCESSIONALLY IMPORTED OILFIELD EQUIPMENT IS FRESH IMPORT: DELHI HIGH COURT DENIES RE-IMPORT EXEMPTION
- DRI OFFICER LACKED JURISDICTION TO ISSUE SCN: PUNJAB & HARYANA HIGH COURT QUASHES CUSTOMS PROCEEDINGS
- DELHI HIGH COURT DECLINES TO EXAMINE CUSTOMS RECORD INTERPOLATION PLEA, DIRECTS PETITIONER TO AVAIL CESTAT REMEDY
- KOLKATA CUSTOMS SEIZES USD 1.30 LAKH FROM 2 INDIAN PASSENGERS AT NSCBI AIRPORT
Excise Duty
Income Tax
- ASSESSEE MUST BE INFORMED WHETHER PENALTY IS FOR CONCEALMENT OF INCOME OR FURNISHING INACCURATE PARTICULARS: DELHI HIGH COURT
- TDS CREDIT CAN’T BE DENIED MERELY BECAUSE DEDUCTOR FAILED TO DEPOSIT TAX; FORM 16 NOT MANDATORY PROOF: BOMBAY HIGH COURT
- BOMBAY HIGH COURT QUASHES REOPENING OF ASSESSMENT ON GROUNDS THAT JCIT DID NOT SIGN SANCTION
- S. 148 NOTICE MANDATORY FOR PRE-SEARCH YEAR AFTER POST-2021 SEARCH: ITAT QUASHES SEARCH-YEAR ASSESSMENT
