Here’s the Tax Law Daily Bulletin for October 29, 2026.
GST
- GST REFUND OF PRE-JULY 18, 2022 ITC CAN’T BE DENIED MERELY FOR FILING LATER: GSTAT
- GST PENALTY U/S 122(1A) CAN’T APPLY RETROSPECTIVELY: PUNJAB & HARYANA HIGH COURT QUASHES NOTICE AND ORDER
- GST EXEMPTION FOR RAIL TRANSPORT OF HATCHING EGGS: GSTAT QUASHES DEMAND ORDER FOR IGNORING EVIDENCE
- INVOICES, BANK PAYMENTS CAN’T SECURE ITC WITHOUT ACTUAL GOODS RECEIPT: GSTAT
- INVOICES PRODUCED AFTER DETENTION CAN’T CURE UNDOCUMENTED TRANSIT: GSTAT UPHOLDS PENALTY ON TRANSPORTER
- COMMON GST NOTICE TO MULTIPLE TAXPAYERS NOT DEFECTIVE BY ITSELF: DELHI HIGH COURT DIRECTS TAXPAYER TO APPEAL IN ITC DISPUTE
- GST APPEAL CAN’T BE REJECTED WITHOUT CONSIDERING GROUNDS FOR DELAY CONDONATION: ALLAHABAD HIGH COURT
- ALLAHABAD HIGH COURT CONDONES 289-DAY DELAY IN GST APPEAL SUBJECT TO RS. 5K COST ON TRADER
- GST AMENDMENT ALLOWS SAME-LINE BUSINESS ITC FOR HOTELS, RESTAURANTS AND CATERERS FROM 1 NOVEMBER, 2026: FINMIN
- GST EXEMPTION FOR NORTHEAST HELICOPTER TRAVEL, COFFEE CURING; GTA RELIEF RESTRICTED FOR E-COMMERCE GOODS FROM 1 NOVEMBER, 2026: FINMIN
- GST REVERSE CHARGE ON PASSENGER VEHICLE RENTALS: INVOICE CONDITION CHANGED FROM 6% TO 9% CGST FROM 1 NOVEMBER, 2026: FINMIN
- GST ON DELIVERY SERVICES: E-COMMERCE OPERATORS TO PAY TAX UNLESS SUPPLIER LIABLE FOR REGISTRATION FROM 1 NOVEMBER, 2026: FINMIN
- GST ON HIGHWAY O&M SERVICES UNDER TOLL-OPERATE-TRANSFER MODEL LINKED TO ESCROW DEBITS FROM 1 NOVEMBER, 2026: FINMIN
- DEPT. CAN’T CHALLENGE CIT(A)’S JURISDICTION AFTER DEPT. ALLOCATES APPEAL AND AO RAISES NO OBJECTION: ITAT
- SEARCH-BASED INCOME TAX REASSESSMENT MUST FOLLOW S. 153C, NOT S. 147: ITAT
- 14 GST CHANGES FROM 1 NOVEMBER 2026
- 3 DAYS’ NOTICE INSUFFICIENT TO BLOCK GST ITC: KARNATAKA HIGH COURT ORDERS RELEASE OF RS. 43.89 LAKH CREDIT
- NO PRE-DEPOSIT FOR GST INTEREST-ONLY APPEAL WHEN TAX IS FULLY PAID: BOMBAY HIGH COURT QUASHES RECOVERY NOTICES
- E-INVOICE PORTAL GLITCH CAN’T JUSTIFY 200% GST PENALTY WITHOUT INTENT TO EVADE TAX: GSTAT
- SUPPLIER’S RETROSPECTIVE GST CANCELLATION ALONE CAN’T DENY ITC; FRAUD MUST BE ESTABLISHED U/S 74: GSTAT
- SCRAP DEALERS CAN NO MORE CLAIM RCM REGISTRATION EXEMPTION FROM 1 NOVEMBER, 2026
- GST E-INVOICE DATA SERVICES TO FACE 28-HOUR DOWNTIME FROM OCTOBER 31; GSTR-1 AUTO-POPULATION AFFECTED
Service Tax
Excise Duty
Income Tax
- INCOME TAX REASSESSMENT BASED ON PRE-APRIL 2021 SEARCH MATERIAL CAN’T BYPASS S. 153C: CIT(A) QUASHES POLITICAL DONATION ADDITION
- CBDT PRIORITY CIRCULAR MUST YIELD TO STATUTE: ALLAHABAD HIGH COURT ORDERS DISPOSAL OF PENDING INCOME TAX APPEALS WITHIN THREE MONTHS
- REASSESSMENT WITHOUT S. 143(2) NOTICE INVALID DESPITE TAXPAYER’S PARTICIPATION: SUPREME COURT
- CHALLENGE TO RETROSPECTIVE S. 147A: ALLAHABAD HIGH COURT STAYS INCOME TAX REASSESSMENT OVER RS. 4 LAKH ESCAPED INCOME
- CHARITABLE SERVICES NEED NOT BE FREE; S. 12A REGISTRATION DOESN’T AUTOMATICALLY ENTITLE TRUST TO 80G APPROVAL: DELHI HIGH COURT
- NO TDS DEFAULT FOR EXTERNAL DEVELOPMENT CHARGES PAID TO HUDA: DELHI HIGH COURT QUASHES TAX DEMAND
