Here’s the Tax Law Daily Bulletin for July 27, 2026.
GST
- DEPB Licences Are ‘Goods’ but Not Eligible ITC Under TNVAT: Madras High Court
- GST Dept. Can’t Attach Bank Accounts of Independent Firms to Recover Another Company’s Tax Dues: Madras High Court
- Arrest Can’t Be Routine Without Need for Custodial Interrogation: Telangana High Court Grants Anticipatory Bail in Rs. 95 Crore Fake ITC Case
- Validity of Consolidated GST SCN for Multiple Financial Years Upheld: Gauhati High Court
- Absence of Mandatory Approval in GST S. 74 Adjudication, Karnataka High Court Restrained Dept. from Coercive Action
- GSTAT Mumbai Bench to Commence Hearings from July 27
- GSTAT Bar Association Seeks Urgent Procedural Clarifications on Appeal Filing, Defect Removal and Cross-Objections Before Jodhpur Bench
- CBIC Constitutes Working Group to Examine Centralised GST Administration for Taxpayers with Multiple GSTINs
- CBIC Clarifies Departmental Appeal Procedure Before GSTAT in DGGI Cases Involving Common Adjudicating Authorities
- Whether Dept. Can Invoke S. 73 Without Challenging Refund Sanction Order? Telangana High Court Stays GST Refund Recovery
- GST on 36 Life-Saving Drugs Reduced to Nil: Finance Ministry
Service Tax
- Time-Barred SCN Can’t Sustain Service Tax Demand Against Sub-Contractor: CESTAT
- Redemption Fine Can’t Be Ground to Reject SVLDRS Declaration: Rajasthan High Court
Customs Duty
Income Tax
- Client Code Modification Allegations Can’t Stand Without Independent Evidence: ITAT
- ITAT Can’t Quash Penalty Solely Because Assessment Was Earlier Quashed: Karnataka High Court
- FCCB Redemption Premium Qualifies as Revenue Expenditure: Delhi HC
- Income Tax Penalty Can’t Survive After ITAT Quashes Assessment Order: Delhi HC Quashes Rs. 9.30 Crore Demand
- Unsigned S. 148 Notice Invalidates Reassessment Proceedings: ITAT Quashes Entire Income Tax Assessment
- S. 56(2)(x) Can’t Tax Redevelopment Flats Before Possession; Registration of Agreement Alone Doesn’t Amount to ‘Receipt’: ITAT
- CBDT Circular Can’t Override Jurisdictional Defect: ITAT Refuses to Recall Low Tax Effect Dismissal
- Inadvertent Omission in Form 3CD Due to Software Error Can’t Attract Penalty Under S. 271B: ITAT
- No TDS on Branch-to-Head Office Remittances: Delhi High Court
Excise Duty
Company & PMLA
- IBC Moratorium Doesn’t Shield Directors from Consumer Proceedings: Supreme Court Revives Homebuyers’ Complaint
- S. 45 PMLA Twin Conditions Not Satisfied in Alleged Rs. 76.29 Crore Money Laundering Case: Calcutta High Court Refuses Bail to Sahara Executive
- Courts Can’t Ignore S. 45 Twin Conditions in Money Laundering Cases: Calcutta High Court Cancels PMLA Bail
