Here’s the Tax Law Daily Bulletin for July 23, 2026.
GST
- GST ON DIAGNOSTIC SERVICES MUST FIRST BE DECIDED BY AAR, NOT HIGH COURT: DELHI HC
- PRINTING MANUFACTURER’S NAME ON PACKAGING FOR STATUTORY COMPLIANCE IS NOT BRANDING, GST EXEMPTION CAN’T BE DENIED: GSTAT
- GSTAT ADMITS APPEAL IN ALLEGED FAKE ITC CASE INVOLVING MULTI-STATE REGISTRATIONS, SEEKS DEPARTMENT’S REPLY
- FAILURE TO ISSUE MANDATORY ASMT-10 NOTICE VITIATES GST PROCEEDINGS: RAJASTHAN HIGH COURT
- GST SCN AGAINST DEAD PROPRIETOR INVALID: ORISSA HIGH COURT
- RESTORE GST REGISTRATION IF TAXPAYER FILES PENDING RETURNS AND PAYS DUES: GAUHATI HIGH COURT
- BAIL TO ADVOCATE ACCUSED OF REPRESENTING SHELL COMPANY IN MULTI-CRORE GST FRAUD CASE: GAUHATI HIGH COURT
- GST REGISTRATION REVIVED DESPITE TIME-BARRED APPEAL, SUBJECT TO FULL TAX PAYMENT: HIMACHAL PRADESH HC
- INTERIM RELIEF GRANTED AGAINST GST DEMAND ON RIICO LAND CONVERSION PREMIUM: RAJASTHAN HIGH COURT
- CAN GST AUTHORITIES CLUB NOTICES FOR 4 FINANCIAL YEARS? RAJASTHAN HIGH COURT SEEKS RESPONSE
- CENTRE CONDUCTED NO STUDY ON 5% GST REGIME WITHOUT ITC FOR HOTEL ACCOMMODATION SERVICES; NO REVIEW PENDING BEFORE GST COUNCIL
- CBIC PLANS FACELESS GST SYSTEM; REFUNDS, REGISTRATION AND ASSESSMENTS MAY GO DIGITAL IN PHASES
Service Tax
- ONE-DAY DELAY IN REVISED ST-3 RETURN CAN’T BE TREATED AS PROCEDURAL LAPSE: CESTAT
- CESTAT QUASHES EXCISE AND SERVICE TAX PENALTIES AFTER PRE-SCN PAYMENT, UPHOLDS LATE ST-3 FILING PENALTIES
- OVERSEAS MARKETING & SUPPORT SERVICES ARE EXPORT OF SERVICES, NOT INTERMEDIARY SERVICES: CESTAT
- NO SERVICE TAX ON ADDA FEE COLLECTED BY NAGAR PANCHAYAT FROM BUS OPERATORS FOR USE OF PUBLIC BUS: CESTAT
Customs Duty
- INCLUSION OF DOWNLOADED SOFTWARE LICENCE VALUE IN CUSTOMS ASSESSMENT FOR IMPORTED HARDWARE LOCKS UPHELD: CESTAT
- GUJARAT TOUR OPERATOR ARRESTED FOR ALLEGED GOLD SMUGGLING WORTH ₹1.13 CRORE THROUGH AHMEDABAD AIRPORT
- KOLKATA CUSTOMS SEIZES 707 INVASIVE RED-EARED SLIDER TURTLES AT AIRPORT
- MUMBAI CUSTOMS SEIZES GOLD, HYDROPONIC WEED, E-CIGARETTES ; 19 ARRESTED
- AHMEDABAD CUSTOMS SEIZES GOLD WORTH ₹19.48 LAKH HIDDEN INSIDE SHIRT COLLARS OF DUBAI PASSENGERS
Excise Duty
- DUTY PAID THROUGH CENVAT CREDIT CAN’T BE DEMANDED AGAIN IN CASH: CESTAT
- ‘MINUTE MAID NIMBU FRESH’ IS A FRUIT JUICE-BASED DRINK, NOT LEMONADE; CESTAT QUASHES ₹19 LAKH EXCISE DEMAND
Income Tax
- FOREX HEDGING GAINS ON CANCELLATION OF FORWARD CONTRACTS ARE CAPITAL GAINS, NOT ‘INCOME FROM OTHER SOURCES’: ITAT
- CBDT CIRCULAR DENYING TAX RELIEF TO JUDGES UNDER NEW TAX REGIME QUESTIONED: DELHI HC STAYS PROCESSING OF JUDGES’ ITRS
- VENDOR NON-RESPONSE ALONE CAN’T JUSTIFY DENIAL OF BUSINESS EXPENDITURE: ITAT REMANDS RS. 40.63 CRORE EXPENSE DISALLOWANCE
- ITR-3 GLITCH? INCOME TAX PORTAL FLAGS DEFECTS FOR PARTNERS EVEN WHEN NO ERROR EXISTS
