Here’s the Tax Law Daily Bulletin for July 29, 2026.
GST
- APPELLATE AUTHORITY CAN PERMIT CROSS-EXAMINATION U/S 107: DELHI HIGH COURT DECLINES WRIT AGAINST RS. 64 CRORE GST DEMAND
- DISPUTED QUESTIONS OF FACT ON SERVICE OF GST NOTICES MUST BE DECIDED BY APPELLATE AUTHORITY, WRIT NOT MAINTAINABLE: DELHI HIGH COURT
- GST AMNESTY BENEFIT CAN’T BE DENIED WITHOUT AWAITING LARGER RULING ON S. 128A: MADRAS HIGH COURT
- CGST DETECTS RS. 74,782 CRORE FAKE ITC FRAUD IN FY26; OVER 30,000 CASES UNEARTHED, 358 ARRESTED
- MADRAS HIGH COURT DIRECTS GST APPELLATE AUTHORITY TO CONSIDER RETROSPECTIVE ITC RELIEF U/S 16(5)
- FAILURE TO PROVE GST DEPOSIT AND WRONGFUL INVOCATION OF WAIVER & ESTOPPEL VITIATES ARBITRAL AWARD: DELHI HIGH COURT
- GST DEPT. CAN’T ARBITRARILY TREAT SAME SERVICES AS ‘INTERMEDIARY’ FOR ONE PERIOD AND ‘EXPORT OF SERVICES’ FOR OTHERS: PUNJAB & HARYANA HIGH COURT
- RECOVERY CAN’T CONTINUE DURING PENDING GST APPEAL: PUNJAB & HARYANA HIGH COURT DIRECTS ITC UNBLOCKING AFTER STATUTORY PRE-DEPOSIT
Service Tax
- CESTAT QUASHES RS. 2.31 CRORE SERVICE TAX DEMAND AGAINST SKODA AUTO VOLKSWAGEN
- LEASING OF TINTING MACHINES IS ‘DEEMED SALE’, CESTAT QUASHES SERVICE TAX DEMAND AGAINST ASIAN PAINTS
- EXPORTERS ENTITLED TO SERVICE TAX REFUND DESPITE LATER INCLUSION OF CHA SERVICES IN REFUND SCHEME: CESTAT
Customs Duty
- DEPT. CAN’T DENY REFUND FOR MISSING CHALLAN IN ITS OWN RECORDS: CESTAT
- STOCK DISCREPANCY ALONE CAN’T PROVE CLANDESTINE REMOVAL: CESTAT
- CUSTOMS DUTY EXEMPTION CAN’T BE DENIED WITHOUT TEST REPORT TO SUPPORT RECLASSIFICATION: CESTAT
- UNCORROBORATED CO-ACCUSED STATEMENT CAN’T SUSTAIN PENAL ACTION AGAINST IMPORTER: CESTAT
Income Tax
- S. 153C LIMITATION RUNS FROM S. 127 TRANSFER ORDER, NOT SATISFACTION NOTE, WHERE SAME AO HAS JURISDICTION: ITAT
- SOCIO-ECONOMIC STATUS RELEVANT WHILE DETERMINING UNEXPLAINED CASH SEIZED DURING AIR TRAVEL: ITAT
- NO PE WITHOUT PHYSICAL PRESENCE: ITAT DELETES BUSINESS INCOME ADDITION
- ITAT DELETES TRANSFER PRICING ADDITIONS ON INTRA-GROUP SERVICES, RESTORES INDIA-JAPAN DTAA DIVIDEND TAX ISSUE TO AO
- BOGUS SALES THROUGH ACCOMMODATION ENTRIES: ITAT CAPS INCOME ADDITION AT 1% GP ESTIMATION
- CASH DEPOSITS LINKED TO LAND SALE CAN’T BE FULLY TAXED AS UNEXPLAINED INCOME: ITAT
- PREDOMINANTLY CHARITABLE TRUSTS CAN’T LOSE S. 80G BENEFIT OVER MINOR RELIGIOUS EXPENDITURE: ITAT
- POLITICAL DONATIONS TO NON-COMPLIANT PARTIES NOT ELIGIBLE FOR S. 80GGC DEDUCTION: ITAT
- TRUST REGISTRATION CAN’T BE REJECTED SOLELY BECAUSE TRUST DEED IS NOT REGISTERED WITH SUB-REGISTRAR: ITAT
- CHARITABLE TRUST CAN’T BE DENIED EXEMPTION MERELY BECAUSE MAJORITY BENEFICIARIES BELONG TO ONE RELIGIOUS COMMUNITY: ITAT
- ITR FILING DUE DATE 2026: CBDT PRESCRIBES 31 JULY 2026 DEADLINE FOR ITR-1, ITR-2, SELECT ITR-5 AND ITR-7 FILERS
