Here’s the Tax Law Daily Bulletin for August 231, 2026.
GST
- GST NOTICE ISSUED IN NAME OF DEAD PERSON IS VOID: CALCUTTA HIGH COURT
- RS. 15.44 CRORE FAKE ITC PROSECUTION QUASHED BECAUSE OF THIS MISTAKE OF DGGI GURUGRAM
- COMPLAINANT SHOULD NOT SUFFER FINANCIAL HARDSHIP FOR HELPING TRAP CGST OFFICER: KARNATAKA HIGH COURT PERMITS CLAIM FOR RETURN OF ₹80,000 BRIBE MONEY
- THIS IS WHY REFUND OF GST PAID DURING SEARCH REFUSED: DELHI HIGH COURT
- CONSOLIDATED GST SCN FOR MULTIPLE FY IMPERMISSIBLE: BOMBAY HIGH COURT QUASHES S. 73 NOTICE
- GST APPEAL DELAY DUE TO CA’S FAILURE TO COMMUNICATE WAS BEYOND TAXPAYER’S CONTROL CONDONED: RAJASTHAN HIGH COURT
Service Tax
- EXCESS SERVICE TAX CAN BE ADJUSTED IN LATER MONTHS OR QUARTERS; IMMEDIATE SUCCEEDING PERIOD NOT MANDATORY: CESTAT
- FREIGHT MARK-UP ON NON-TAXABLE OCEAN AND AIR TRANSPORT CAN’T BE TAXED AS BUSINESS SUPPORT SERVICE: CESTAT
Customs Duty
- EXPORTER NOT LIABLE TO PAY SERVICE TAX ON CHARGES DEDUCTED BY FOREIGN INTERMEDIARY BANKS WITHOUT SERVICE RECIPIENT RELATIONSHIP: CESTAT
- FREIGHT CHARGES CAN’T BE ADDED TO ASSESSABLE VALUE BY PRESUMING ALL SALES WERE ON FOR BASIS: CESTAT
- RS. 10K COST IMPOSED ON DRI FOR INDEFINITELY DETAINING IMPORTED CAR WITHOUT SEIZURE ORDER: GUJARAT HIGH COURT
- S. 110A OF CUSTOMS ACT PROVIDES STATUTORY MECHANISM FOR PROVISIONAL RELEASE OF GOODS SEIZED WHILE ADJUDICATION REMAINS PENDING: GAUHATI HIGH COURT
- CRIMINAL COURT CAN’T RELEASE CUSTOMS-SEIZED GOODS WITHOUT TAKING COGNIZANCE OF OFFENCE: GAUHATI HIGH COURT
- PENALTY ON CHA’S EMPLOYEE WHO ATTEMPTED EXPORT OF PROHIBITED RED SANDERS QUASHED: CALCUTTA HIGH COURT
- CUSTOMS DEPT. MUST PAY 12% INTEREST ON AMOUNT DEPOSITED DURING INVESTIGATION FROM DATE OF DEPOSIT TILL REFUND: CESTAT
- IMPORTER’S DELAYED VERIFICATION OF ONLY 15 OUT OF 29 CERTIFICATES CAN’T ESTABLISH CUSTOMS FRAUD: CESTAT QUASHES DUTY DEMAND
Excise Duty
- ONE-YEAR LIMITATION U/S 11B OF CENTRAL EXCISE ACT NOT APPLICABLE TO REFUND OF CESS PAID BY MISTAKE: GAUHATI HIGH COURT
- CENVAT CREDIT CAN’T BE DENIED SOLELY ON THIRD-PARTY STATEMENTS WITHOUT CORROBORATIVE EVIDENCE: CESTAT
- CENVAT CREDIT CAN’T BE DENIED FOR NON-DISCLOSURE IN ST-3 RETURNS OR DELAYED AVAILMENT: CESTAT
Income Tax
- CIT(A) CAN’T DISMISS INCOME TAX APPEAL MERELY FOR NON-PROSECUTION WITHOUT DECIDING MERITS: ITAT
- NFAC DELETES RS. 10K PENALTY AGAINST SENIOR CITIZEN FARMER FOR FAILURE TO RESPOND TO ONLINE TAX NOTICE [READ ORDER]
- DELAYED COMPLIANCE WITH INCOME TAX NOTICE IS NOT COMPLETE FAILURE: PENALTY U/S 272A(1)(D) DROPPED
- S. 271DA PENALTY NOTICE MUST BE ISSUED WITHIN 6 MONTHS OF AO’S REFERENCE; KARNATAKA HIGH COURT QUASHES TIME-BARRED CASH RECEIPT PENALTY
- S. 263 REVISION CAN’T BE USED FOR FRESH FISHING INQUIRY WHEN AO HAS ALREADY EXAMINED ISSUES: ITAT QUASHES PCIT ORDER
- HYBRID SEED PRODUCTION ON LEASED FARMLAND QUALIFIES AS AGRICULTURAL ACTIVITY: ITAT DELETES ADDITION
- CASH DEPOSITS FROM SALE OF MOBILE RECHARGE COUPONS CAN’T BE TREATED AS UNEXPLAINED CREDITS: ITAT
- GOLD JEWELLERY KEPT AT HOME LIMIT | DIAMOND-STUDDED JEWELLERY COVERED BY CBDT’S PERMISSIBLE LIMIT: ITAT
- POLITICAL DONATION DEDUCTION CAN’T BE DISALLOWED SOLELY ON THIRD-PARTY STATEMENTS WITHOUT INQUIRY OR CROSS-EXAMINATION: ITAT
Corporate Law
Others
- ICSI SEEKS FURTHER EXTENSION OF CCFS 2026 BEYOND AUGUST 31, CITES MCA-21 V3 PORTAL ISSUES AND HEAVY FILING VOLUME
- FREQUENT BHARATKOSH DISRUPTIONS TRIGGER DEMAND FOR CCFS-2026 EXTENSION TILL SEPTEMBER 30
- HYDRAULIC OIL IS A TAXABLE PETROLEUM PRODUCT AND CONSUMABLE UNDER ENTRY TAX LAW: KARNATAKA HIGH COURT
- KEY FINANCIAL CHANGES FROM SEPTEMBER 1: ITR DEADLINE, LPG E-KYC, FUEL PRICES AND BANK CHARGES
