Here’s the Tax Law Daily Bulletin for April 17, 2026.
GST
- EXPLANATION CAN’T BE APPLIED RETROSPECTIVELY: ANDHRA PRADESH HIGH COURT QUASHES GST ASSESSMENT ON SOLAR POWER SYSTEMS
- HOW TO APPLY FOR GST REGISTRATION IN INDIA AND HOW MUCH TIME IT TAKES?
- GST RECOVERY PROCEEDINGS CAN’T SURVIVE ONCE RETURNS FILED AND DUES PAID: ANDHRA PRADESH HIGH COURT
- RIGHTS OF BUSINESS OWNERS DURING GST SEARCH
- IS POLICE BANDOBAST FOR PAID PUBLIC EVENTS EXEMPT FROM GST AS A SOVEREIGN FUNCTION OR TAXABLE AS A SERVICE TO BUSINESS ENTITIES?
- GST PORTAL SILENTLY REMOVES CROSS-UTILISATION OF ITC FACILITY FROM ADVISORY
- GST PORTAL ALLOWS RE-COMPUTE OF INTEREST IN GSTR-3B AFTER GLITCH IN AUTO-CALCULATION
- IGST DEMAND UNSUSTAINABLE WITHOUT CLASSIFICATION DISPUTE; EXTENDED LIMITATION NOT INVOCABLE: CESTAT
- Rs. 4,600 Crore GST Evasion Case: Ghaziabad DGGI Secures Judicial Custody of Alleged Mastermind in Online Gaming Scam
- TRANSPORT OF ARECA NUTS WITHOUT E-WAY BILLS TREATED AS BAILABLE OFFENCE UNDER GST: ALLAHABAD HIGH COURT
Service Tax
- SERVICE TAX NOT LEVIABLE ON COST SHARING, ROYALTY AND GAM EXPENSES: CESTAT QUASHES MAJOR DEMANDS AGAINST EXPEDITORS INTERNATIONAL
- UNJUST ENRICHMENT APPLIES EVEN IF TAX NOT PAYABLE: CESTAT REJECTS SERVICE TAX REFUND
- FORFEITURE OF HOTEL BOOKING ADVANCES NOT TAXABLE AS SERVICE: CESTAT
- JOB WORK VS MANPOWER SUPPLY: CESTAT HOLDS OUTPUT-BASED CONTRACTS NOT LIABLE TO SERVICE TAX
- BANK ENTRIES ALONE CAN’T DECIDE TAXABILITY WITHOUT PROPER VERIFICATION: CESTAT
- SERVICE TAX CAN’T BE LEVIED ON THIRD-PARTY TRADING INCOME; CESTAT QUASHES RS. 2.23 CR DEMAND
- EXEMPTION FOR NON-COMMERCIAL GOVT. WORKS MUST BE PROPERLY EXAMINED: CESTAT REMANDS SERVICE TAX DEMAND
- COAL PRODUCTION IS ‘MANUFACTURE’, NOT SERVICE; CESTAT QUASHES RS.352 CRORE SERVICE TAX DEMAND
- SERVICE TAX NOT PAYABLE ON TRADING ACTIVITY: CESTAT
Customs Duty
- CUSTOMS CAN’T PENALIZE BROKER FOR MEIS CLASSIFICATION DISPUTE; ONLY DGFT HAS JURISDICTION: MADRAS HIGH COURT
- DGFT UPDATES LIST OF BANKS AUTHORIZED TO IMPORT GOLD AND SILVER TILL 2029
- CUSTOMS DEPT. CAN’T FILE APPEAL BELOW RS. 50 LAKH LIMIT—PENALTY AMOUNT MATTERS, NOT VALUE OF SEIZED GOODS: CESTAT
Excise Duty
- MERE BALANCE SHEET DISCREPANCIES INSUFFICIENT TO DENY CENVAT CREDIT WITHOUT EVIDENCE OF CLANDESTINE REMOVAL: CESTAT
- CLANDESTINE REMOVAL CANNOT BE ALLEGED WITHOUT CONCRETE EVIDENCE: CESTAT
- NO EXCISE DUTY ON TRADING TURNOVER; SSI EXEMPTION ALLOWED WHERE REVENUE FAILS TO PROVE FULL MANUFACTURING: CESTAT
- EXCISE DEMAND CAN’T BE BASED SOLELY ON VAT VS ER-1 MISMATCH: CESTAT
Income Tax
- DEBATABLE ISSUE CAN’T BE DISALLOWED U/S 143(1)(A): CHHATTISGARH HIGH COURT QUASHES EPF/ESI ADDITION
- VAGUE SEIZED MATERIAL WITHOUT “LIVE LINK” CANNOT JUSTIFY REOPENING UNDER SECTION 148: GUJARAT HIGH COURT
- DELAY IN FILING ITR DUE TO PROBATE OF WILL IS BONA FIDE, NO PENALTY U/S 270A: ITAT
- SINGLE FORM 141 TO REPLACE FORM 26QB: CHANGE IN PROPERTY TDS COMPLIANCE FRAMEWORK
