Here’s the Tax Law Daily Bulletin for September 21, 2026.
GST
- SUPREME COURT UPHOLDS HC’S REFUSAL TO INTERFERE IN RS. 42.66 LAKH GST ITC DEMAND, EXTENDS APPEAL LIMITATION
- BOMBAY HIGH COURT QUASHES GST DEMAND ON DHARMA PRODUCTIONS
- MADRAS HIGH COURT STAYS GST SUO MOTU RECTIFICATION ORDER ISSUED BEYOND 6 MONTH LIMITATION WITHOUT PRIOR NOTICE
- RETROSPECTIVE S. 16(5) ITC BENEFIT CAN’T BE DENIED: CALCUTTA HIGH COURT
- ORISSA HIGH COURT DISMISSES SUCCESSIVE WRIT PETITION CHALLENGING GST DEMAND
- ARREST NOT NECESSARY IN EVERY INVESTIGATION: TELANGANA HIGH COURT GRANTS ANTICIPATORY BAIL IN GST ITC FRAUD CASE
- ₹20 LAKH MONETARY LIMIT BARS ADMISSION WITHOUT PROVEN EXCEPTION: GSTAT
- SECOND E-WAY BILL WAS FRAUDULENTLY GENERATED WITH INTENT TO EVADE TAX: GSTAT UPHOLDS RS. 5.53 LAKH PENALTY
Service Tax
Customs Duty
- ADVANCE AUTHORISATION EXEMPTION VALID AND DEPT. FAILED TO PROVE IMPORTS WERE WIND-TURBINE CASTINGS: CESTAT
- S. 110(5) CUSTOMS ACT: PATNA HC MANDATES PRE-DECISIONAL HEARING BEFORE ATTACHMENT EXTENSION
Excise Duty
- EXCISE COMMISSIONER DARES TO RECORD CONTRARY VIEW TO CESTAT: GUJARAT HC WARNS ADJUDICATING AUTHORITY
- CESTAT ALLOWS CENVAT CREDIT ON DUTIES PAID AT EOU DE-BONDING
- ONE-TO-ONE INPUT-EXPORT CORRELATION NOT REQUIRED: CESTAT QUASHES RECOVERY OF CENVAT REFUND
- DELAYED PAYMENT ALONE CAN’T TRIGGER HIGHER DUTY ON ALL PACKING MACHINES: CESTAT
- CESTAT ALLOWS CENVAT CREDIT ON RENT-A-CAB AND STAFF WELFARE EXPENSES
Income Tax
- S. 151 APPROVAL FAILED TO CONSIDER ASSESSEE’S REPLY: CALCUTTA HIGH COURT QUASHES REASSESSMENT NOTICE
- S. 143(1) INTIMATION ISSUED AFTER SCRUTINY NOTICE U/S 143(2) VOID AB INITIO: ITAT
- SAFEMA APPELLATE TRIBUNAL QUASHES BENAMI PROPERTY ATTACHMENT OVER PROCEDURAL VIOLATION IN RS. 1.07 CRORE JEWELLERY CASE
- S. 148 NOTICE QUASHED FOR LACK OF JURISDICTION: PUNJAB & HARYANA HC CITES NFAC’S EXCLUSIVE POWER
- FAILURE TO PROVE FALSE STATEMENT AND FALSIFICATION OF ACCOUNTS: RAJKOT COURT ACQUITS ACCUSED UNDER SECTIONS 277, 277A OF INCOME TAX ACT
