Here’s the Tax Law Daily Bulletin for May 23, 2026.
GST
- DGGI | Habeas Corpus Petition Maintainable Where Remand Order Itself Suffered From Serious Legal Infirmities: Allahabad High Court
- Supreme Court Examines Challenge to Section 16(2)(c) CGST
- Whether ‘3 Months’ U/s 73(10) of CGST Act Means Exactly 3 Calendar Months or 90 Days? SC Issues Notice
- Can S. 122(1A) Be Invoked Against Individual Not Retaining Benefit of Transaction? Bombay HC Stays Recovery of Penalty on Director
- Tamil Nadu SGST Modifies Adjudication Framework for LTU Taxpayers Inspected by Intelligence Wing
- Whether Revisional Order Beyond S. 108 Limitation Is Valid? Delhi HC Grants Interim Relief to IndiGo in GST Refund Dispute
Service Tax
- Service Receiver Can’t Bypass S. 11B Limitation: CESTAT
- DGFT Office Memorandum Can’t Retrospectively Invalidate Valid PSIC; No Misdeclaration in UAE Scrap Imports: CESTAT
Customs Duty
- Customs Can’t Continue Seizure of Imported Multifunction Devices Pending Adjudication; Telangana HC Orders Conditional Provisional Release
- Customs Can’t Continue Seizure Indefinitely; Telangana HC Orders Conditional Release of Imported Goods Pending Adjudication
- Customs Value Enhancement Can’t Become Final Merely Due to Importer’s Consent Letter: CESTAT
- Karnataka High Court Quashes Dismissal of Central Tax Superintendent in Red Sanders Valuation Case
Income Tax
- Service of Notice Can Establish Wilful Default Under S. 276-B: Allahabad High Court Refuses to Quash TDS Default Prosecution
- AO Can’t Disallow Intra-Group Service Expenses U/s 37 Once Transaction Is Covered Under APA: ITAT
- Notional Interest Cannot Be Taxed Without Actual Accrual; ITAT Directs LIBOR-Based Benchmarking for Foreign Currency Loans to AEs
