Here’s the Tax Law Daily Bulletin for October 26, 2026.
GST
- VIJAYAWADA DGGI | RS. 264.87 CRORE FAKE ITC ALLEGATIONS ALONE CAN’T JUSTIFY BAIL CANCELLATION: AP HIGH COURT
- GST REGISTRATION CANCELLED FOR NON-FILING OF RETURNS CAN BE RESTORED ON CONDITIONS; PENDING DUES CAN’T BE PAID USING ITC: MADRAS HC
- DETAINED GOODS CLAIMED BY OWNER CAN BE RELEASED SEPARATELY ON PAYMENT OF PENALTY: MADRAS HIGH COURT
- BELATED ITC-03 FILING WARRANTS FRESH REVIEW OF GST COMPOSITION SCHEME DENIAL: MADRAS HIGH COURT
- ARE GST ORDERS PASSED AFTER THE HEARING DATE INVALID? GSTAT SPLIT SENDS ISSUE TO LARGER BENCH
- GST REGISTRATION RESTORED: DEPT.’S APPEAL BECOMES INFRUCTUOUS DESPITE ILLEGAL DELAY CONDONATION: GSTAT
Service Tax
- TRANSIT MIXER HIRING ATTRACTS SERVICE TAX ON FULL CHARGES; GTA BENEFIT DENIED WITHOUT CONSIGNMENT NOTES: CESTAT
- NON-PAYMENT OF VAT CAN’T JUSTIFY SERVICE TAX ON GOODS IN WORKS CONTRACTS: CESTAT
- WATER SUPPLY TO INDUSTRY IS SALE, NOT TAXABLE RIGHT TO USE NATURAL RESOURCES: CESTAT
- SERVICE TAX DEMAND CAN’T BE REVIVED WITHOUT SHOWING ERRORS IN ADJUDICATION: CESTAT
- AIRLINE TICKET CANCELLATION CHARGES ARE COMPENSATION, NOT TAXABLE SERVICE: CESTAT
- COMMON PURCHASE ORDERS CAN’T PROVE FATHER’S FIRM IS DUMMY UNIT: CESTAT
- AIRLINE TICKET CANCELLATION CHARGES ARE COMPENSATION, NOT TAXABLE SERVICE: CESTAT
- SERVICE TAX ORDER PASTED AT BUSINESS PREMISES STARTS APPEAL LIMITATION: CESTAT
- RS. 2.16 LAKH SERVICE TAX DEMAND SET ASIDE OVER THRESHOLD EXEMPTION, LACK OF PROOF OF SUPPRESSION: CESTAT
- SETTLED TAX EXEMPTIONS CAN’T BE REOPENED IN REMAND PROCEEDINGS: CESTAT
Excise Duty
- COVID DISRUPTION, INTERNAL COMMUNICATION LAPSES CAN’T JUSTIFY 1,141-DAY DELAY IN FILING TAX APPEAL: KARNATAKA HC
- EXCISE OFFICERS CAN’T DEMAND DEPOSITS AGAINST FUTURE TAX LIABILITY: CESTAT
- SEWAGE PUMPS NOT ELIGIBLE FOR 6% EXCISE DUTY CONCESSION: CESTAT
- EXCESS EXCISE DUTY MUST BE ADJUSTED AGAINST SHORT-PAYMENT WHEN FINAL ASSESSMENT IS BASED ON ANNUAL COSTING: RAJASTHAN HC
Customs Duty
- SEIZED GOLD NOT RETURNED DESPITE FAVOURABLE TRIBUNAL ORDER: PATNA HC DIRECTS CUSTOMS TO DECIDE PLEA WITHIN 6 WEEKS
- CONSENT TO HIGHER CUSTOMS VALUE DOESN’T BAR APPEAL; IMPORT DATA ALONE CAN’T JUSTIFY ENHANCEMENT: CESTAT
- IMPORTER’S CONSENT TO HIGHER CUSTOMS VALUE DOES NOT BAR APPEAL; ENHANCEMENT NEEDS SUPPORTING EVIDENCE: CESTAT
Income Tax
- DELAY IN FILING FORM 67 CAN’T DEFEAT FOREIGN TAX CREDIT CLAIM: ITAT ORDERS FRESH EXAMINATION
- BUDGET 2027–28: CENTRE WEIGHS LTCG TAX CUT, DOLLAR-BASED GAINS TAXATION FOR FOREIGN INVESTORS
- BERRY RATIO INAPPLICABLE TO JEWELLERY MANUFACTURER: ITAT DELETES RS. 105.06 CRORE TRANSFER PRICING ADJUSTMENTS
- QUASHING INCOME TAX SEARCH DOESN’T AUTOMATICALLY INVALIDATE CASE TRANSFER OR SUBSEQUENT NOTICES: PUNJAB & HARYANA HC
- NO CONCEALMENT PENALTY WHEN SEARCH-RELATED RETURN IS ACCEPTED WITHOUT ADDITION: GUJARAT HC
Corporate Matters
- MCA ANNUAL FILING UPDATE CLAIMS AOC-4 DEADLINE EXTENDED TO DECEMBER 31, MGT-7 TO JANUARY 31
- CREDITORS CAN’T WITHDRAW APPROVED RESOLUTION PLAN JUST BECAUSE COMPANY’S FINANCES IMPROVE: SUPREME COURT
- MSME REGISTRATION AFTER CONTRACT DOES NOT BAR ARBITRATION OVER PAYMENT DISPUTES: DELHI HC
