Here’s the Tax Law Daily Bulletin for May 20, 2026.
GST
- Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal: GSTN
- Calcutta High Court Upholds GST Classification of Polypropylene Leno Bags as Plastic Products
Service Tax
- No Service Tax on Parent Company’s Un-Invoiced Cost Allocations Without Actual Service or Consideration: CESTAT
- CESTAT Clarifies Individual Houses Can Form Part of ‘Residential Complex’
Customs Duty
- Ahmedabad Airport Custom Seizes 9.3 Kg Heroin Concealed in Food Packets
- Import Duty Curbs Trigger Concerns Over Gold and Silver Supply, ETF Premiums
- ONT/OLT Equipment Classifiable Under CTI 8517 62 90: CESTAT
Excise Duty
Income Tax
- Company Expenses Can’t Be Disallowed as “Personal Expenses”; No Personal Use Concept Applies to a Company: Delhi HC
- Mere Delay Can’t Nullify Departmental Proceedings Against Retired Principal Commissioner of Income Tax: Gauhati HC
- Payments for Overseas ‘Live Sports Broadcasting Rights’ Not Taxable as Royalty: ITAT
- Appellate Authority Must Decide Whether AO Exceeded Limited Scrutiny Scope Without Converting Case Into Full Scrutiny: ITAT

