Here’s the Tax Law Daily Bulletin for March 12, 2026.
GST
- GHAZIABAD DGGI | FIRMS REGISTERED IN SON’S NAME DUE TO POOR CREDIT SCORE: COURT DENIES BAIL IN RS. 60.57 CRORE GST FRAUD
- LEASEHOLD RIGHTS ASSIGNMENT AMOUNTS TO TRANSFER OF IMMOVABLE PROPERTY, NO GST PAYABLE: BOMBAY HC
- GST DEPT. CAN’T ISSUE CONSOLIDATED SCN FOR MULTIPLE FY: BOMBAY HIGH COURT
- ITC TRANSFER AFTER AMALGAMATION ALLOWED DESPITE DIFFERENT STATE REGISTRATIONS: GUJARAT HC
- RS. 450 CR PROFITEERING BY TATA PLAY FOR CHARGING SAME SUBSCRIPTION FEE PRE-POST-GST: GSTAT
Service Tax
- NO SERVICE TAX IN ABSENCE OF SERVICE PROVIDER-RECIPIENT RELATIONSHIP: CESTAT
- REFUND OF UNUTILISED CENVAT CREDIT CAN’T BE DENIED BY ARBITRARILY TREATING INPUT SERVICES AS INELIGIBLE: CESTAT
- REFUND OF UNUTILISED CENVAT CREDIT CAN’T BE DENIED WITHOUT REASONS OR DISPUTING CREDIT AT AVAILMENT STAGE: CESTAT
Customs
- CUSTOMS DEPT. CAN’T COLLECT EVIDENCE BEHIND IMPORTER’S BACK AND WITHOUT SUPPLYING COPIES: CESTAT
- APPEAL ABATES ON DEATH OF SOLE PROPRIETOR: CESTAT
- NO ANTI-DUMPING DUTY PAYABLE WHEN NO LEVY EXISTED ON DATE OF IMPORT: CESTAT
Income Tax
- DECLARING INFLATED STOCK TO BANK FOR HIGHER CASH CREDIT IS ‘COMMERCIAL IMMORALITY’: J&K AND LADAKH HIGH COURT UPHOLDS INCOME TAX ADDITION
- PROVISIONAL ATTACHMENT CAN’T BE EXERCISED MERELY ON APPREHENSION OF FUTURE TAX DEMAND: RAJASTHAN HIGH COURT
- NO CANCELLATION OF CHARITABLE REGISTRATION WITHOUT ‘SPECIFIED VIOLATION’: ITAT
- ABHISAR BUILDWELL PVT. LTD. V. ACIT RATIO APPLIES TO NEW REASSESSMENT REGIME: ITAT SAYS ADDITIONS PURSUANT TO SEARCH NEED INCRIMINATING MATERIAL
- REASSESSMENT BASED SOLELY ON INVESTIGATION WING REPORT WITHOUT INDEPENDENT APPLICATION OF MIND IS INVALID: ITAT
- UNEXPLAINED CASH DEPOSITS: ITAT UPHOLDS ADDITION AFTER ASSESSEE FAILS TO PROVE SOURCE
