Here’s the Tax Law Daily Bulletin for April 22, 2026.
GST
- RS. 50K COST IMPOSED FOR FILING WRIT BELATEDLY DESPITE DENIAL OF HEARING; DELHI HC QUASHES GST ORDER
- GSTR-3B DUE DATE FOR MARCH 2026 EXTENDED TILL APRIL 21: CBIC
- ITC REFUND LIMITATION MUST BE COUNTED BASED ON NATURE OF SUPPLY, NOT MECHANICAL APPLICATION OF S. 54: DELHI HIGH COURT
- SC UPHOLDS S. 74 PENALTY: CURATIVE PETITION DISMISSED, NON-FILING & TAX NON-PAYMENT TREATED AS SUPPRESSION OF FACTS
- NO BAIL CANCELLATION WITHOUT CLEAR VIOLATION: DELHI COURT DISMISSES DGGI PLEA AGAINST ACCUSED IN GST CASE
Customs Duty
- NON-COMMUNICATION OF TIME EXTENSION NOT FATAL UNDER CUSTOMS LAW IF STATUTE DOESN’T MANDATE IT: DELHI HC
- RE-TESTING CAN’T BE ALLOWED MERELY AT ASSESSEE’S INSTANCE: DELHI HC REFUSES THIRD RE-TESTING OF EXPORTED SHAWLS
- CAR SEAT MECHANISMS CLASSIFIABLE AS ‘PARTS OF SEATS’: CESTAT SLAMS COMMISSIONER FOR BREACH OF JUDICIAL DISCIPLINE
- NO HEARING GIVEN, NON-SPEAKING ORDER INVALID: BOMBAY HIGH COURT QUASHES CUSTOMS DEMAND, ORDERS FRESH ADJUDICATION
Excise Duty
- ARVIND KEJRIWAL FAILS IN RECUSAL PLEA: DELHI HIGH COURT SAYS MERE APPREHENSION OF BIAS NOT ENOUGH
- STATEMENTS WITHOUT S. 9D PROCEDURE NOT ADMISSIBLE: CESTAT QUASHES RS. 4.12 CR CENVAT CREDIT DEMAND
- INSURANCE, HEDGING & EMPLOYEE TRAINING SERVICES QUALIFY AS INPUT SERVICES: CESTAT ALLOWS CENVAT CREDIT
- CUSTOMS ACT | NOMINAL SHORTFALL IN PENALTY CAN’T DENY AMNESTY BENEFIT UNDER CUSTOMS LAW: CESTAT
Income Tax
- EXEMPTION CAN’T BE DENIED FOR TECHNICAL LAPSE IF FILED BEFORE ASSESSMENT: BOMBAY HC ALLOWS DELAY IN FILING FORM 10
- DEVELOPER ELIGIBLE FOR RS. 80 CRORE DEDUCTION U/S 80-IA, NOT A MERE CONTRACTOR: BOMBAY HIGH COURT
- INCOME TAX DEPT. DENIES CONDUCTING SEARCH, TERMS ALLEGATIONS OF POLITICAL CONFINEMENT AS BASELESS
- CBDT ISSUES CLARIFICATION ON ALLEGED CASH SEIZURE INVOLVING TAMIL NADU CONGRESS LEADER
- WHAT IS FORM 146 AND HOW WILL IT CHANGE FOREIGN REMITTANCES FROM INDIA UNDER INCOME-TAX ACT, 2025?
- DISTRICT MILK CO-OPERATIVE ELIGIBLE FOR S. 80P DEDUCTION: ITAT
- REOPENING INVALID EVEN WITH HIGHER AUTHORITY APPROVAL: ITAT QUASHES RS. 5.96 CR ASSESSMENT IN SURVEY-BASED CASE
- DELAY IN FILING FORM 10 CAN’T DENY EXEMPTION IF EXPLAINED: BOMBAY HIGH COURT
- CO-OWNER’S SHARE CAN’T BE TAXED IN ASSESSEE’S HANDS, EVEN IF THE CO-OWNER IS A SPOUSE: DELHI HIGH COURT
Others
- “PROTECT THE PROTECTOR”: BOMBAY HIGH COURT PULLS UP NCB OVER NOTICES TO SAMEER WANKHEDE
- CCI CAN CONDONE DELAY BEYOND 3-YEAR LIMIT IF SUFFICIENT CAUSE IS RECORDED: DELHI HIGH COURT REFUSES TO HALT PROBE
- BANKS SEEKING “FUTURE END-USE” CERTIFICATES FROM CAS RAISE PROFESSIONAL CONCERNS
- RS. 15,000 LIMIT FOR OTP-FREE AUTO-DEBITS: RBI EASES E-MANDATE RULES
