Here’s the Tax Law Daily Bulletin for September 25, 2026.
GST
- CAN GST APPEAL CAN’T BE DISMISSED MERELY FOR NON-APPEARANCE? ALLAHABAD HIGH COURT
- CASH REFUND OF ACCUMULATED ITC CAN BE RECOVERED AS ERRONEOUS REFUND U/S 73 OF GST ACT: GSTAT
- APPELLATE ORDER CAN’T SIMPLY CONFIRM TAX DEMAND WITHOUT EXAMINING TAXPAYER’S OBJECTIONS, GIVING REASONS: GSTAT
- GST REFUND CAN’T BE DENIED MERELY BECAUSE GOODS LEFT INDIA AFTER REFUND PERIOD: GSTAT
- GST RECOVERY AFTER TRIBUNAL APPEAL: ORISSA HIGH COURT BARS FURTHER ACTION UNTIL PLEA TO WITHDRAW DRC-13 IS DECIDED
- GSTR-2A ENTRY ALONE CAN’T DECIDE WHETHER ITC WAS AVAILABLE FOR USE: SIKKIM HIGH COURT
- GST REFUND CAN’T BE REJECTED ON GROUNDS BEYOND SCN: CALCUTTA HIGH COURT QUASHES ITC REFUND REJECTION
- HYDERABAD DGGI | 60 DAYS IN JAIL, INVESTIGATION LARGELY COMPLETE: TELANGANA HIGH COURT
- EXPIRED E-WAY BILL AND WRONG VEHICLE NUMBER: GSTAT UPHOLDS ₹3.50 LAKH PENALTY ON GOODS IN TRANSIT
- NO E-WAY BILL REQUIRED FOR INTERSTATE GOODS MOVEMENT IN NOVEMBER 2017: GSTAT QUASHES DETENTION AND PENALTY
Service Tax
Customs Duty
- NO RECOVERY FROM ACCUSED, YET BAIL DENIED IN 10.275 KG GANJA SMUGGLING CASE: DELHI HIGH COURT EXAMINES CUSTOMS STATEMENT AND DIGITAL EVIDENCE
- SHIPPING OPERATOR CAN’T CLAIM 60-DAY LIMIT TO CHARGE DEMURRAGE ON GOODS SEIZED BY CUSTOMS: CESTAT
Excise Duty
- RS. 25 CRORE EXCISE PENALTY CAN’T REST ON HELP PROCURING RAW MATERIALS WITHOUT PROOF OF DEALING IN CONFISCABLE GOODS: CESTAT
- CENVAT CREDIT REVERSAL ON TRADING ACTIVITY CAN’T BE CALCULATED USING ENTIRE SALE PRICE: CESTAT
Income Tax
- CAN INCOME TAX DEPT. RETAIN SEIZED CASH BEYOND 120 DAYS? GUJARAT HIGH COURT REFERS RS. 5.68 CRORE DISPUTE TO LARGER BENCH
- 441-DAY DELAY IN INCOME TAX APPEAL CAN’T BE EXCUSED ON UNPROVEN CLAIM OF COUNSEL’S ILLNESS: P&H HIGH COURT
- INCOME TAX REFUND CLAIM CAN’T BE REJECTED WITHOUT EXAMINING GENUINE HARDSHIP: PUNJAB AND HARYANA HIGH COURT
- ATMS QUALIFY AS COMPUTERS FOR HIGHER DEPRECIATION, BUT FOREIGN BANK CAN’T CLAIM DOMESTIC TAX RATE: CALCUTTA HIGH COURT
- NO COERCIVE RECOVERY OF RS. 29.24 CRORE UNTIL STAY PLEA IS DECIDED: PATNA HIGH COURT IN INCOME TAX DISPUTE
- INCOME TAX DEPT. CAN’T REVISE REFUND INTIMATION WITHOUT ADJUSTMENTS U/S 263: KARNATAKA HIGH COURT
- CAN UNRECEIVED FLATS AND PAYMENTS UNDER DEVELOPMENT AGREEMENT BE TAXED AS CAPITAL GAINS? PUNJAB AND HARYANA HIGH COURT
