Here’s the Tax Law Daily Bulletin for August 20, 2026.
GST
- ALLAHABAD HIGH COURT QUASHES BNS PROSECUTION OVER DELAYED GST/TDS DEPOSIT
- GST NOTICES CAN’T BE EFFECTIVELY SERVED MERELY BY PORTAL UPLOAD: ALLAHABAD HC SUGGESTS OTP ACKNOWLEDGEMENT
- EX PARTE GST REGISTRATION CANCELLATION WITHOUT EFFECTIVE OPPORTUNITY OF HEARING CAN’T BE SUSTAINED: ALLAHABAD HC
- GST ORDERS PASSED ON UNSCHEDULED DATES UNDER ALLAHABAD HC SCANNER; GSTN ASKED TO RESPOND
- FORM 26B CAN’T BE FORCED AFTER TDS ASSESSMENT: DELHI HIGH COURT ORDERS RS. 53 CRORE REFUND TO TAXPAYER
- DEPT. MUST ALLOW EXPLANATION OF APPARENT ERRORS IN DECLARATION: SIKKIM HIGH COURT QUASHES GST BUDGETARY SUPPORT ORDER
- GSTAT DISPOSES OF JUST 83 CASES AS APPEALS CROSS 75,000 MARK; ONLY 5,819 REGISTERED
- DGGI DELHI | NO JUSTIFICATION TO RESTRICT PASSPORT RENEWAL TO 3 YEARS DURING PENDING GST PROSECUTION: DELHI HIGH COURT
- NO GST ON CHARGES FOR SANCTIONING A BUILDING PLAN: KARNATAKA HIGH COURT
- ITC RECOVERY UPHELD WHERE SUPPLIER FAILED TO DEPOSIT GST: RAJASTHAN HIGH COURT
- MADRAS HIGH COURT STAYS GST RECOVERY NOTICE AGAINST DIRECTORS; FINDS PRIMA FACIE CASE ON APPLICABILITY OF SECTION 79(1)(C)
- MADRAS HIGH COURT CLARIFIES ASSESSMENT OBSERVATIONS CAN’T INFLUENCE INDEPENDENT GST APPEAL
- NO PRE-DEPOSIT WHERE PROCEEDINGS BEGAN BEFORE 01.10.2025: BOMBAY HIGH COURT
- GSTAT DENIES S. 128A AMNESTY FOR EXCESS ITC AVAILED IN DECEMBER 2020 DESPITE ASSESSEE’S CLAIM THAT UNDERLYING DEBIT NOTES PERTAINED TO FY 2018-19
Customs Duty
- PROCEDURAL LAPSES CAN’T JUSTIFY HARSH PUNISHMENT WITHOUT SERIOUS CUSTOMS BREACH: CESTAT QUASHES CUSTOMS BROKER LICENCE REVOCATION
- CUSTOMS COMMISSIONER’S EMPOWERED TO MAKE PORT TRUST LIABLE FOR DUTY ON PILFERED GOODS: SUPREME COURT

