Here’s the Tax Law Daily Bulletin for March 14, 2026.
GST
- GUJARAT HIGH COURT SEEKS STATUS ON NON-FUNCTIONAL GSTAT
- GST ORDER APPEARED ON PORTAL AFTER LIMITATION DUE TO TECHNICAL GLITCH; ‘GAP BETWEEN APPROVAL AND PORTAL AVAILABILITY’ NOTED BY DELHI HIGH COURT
- SUMMARY IN DRC-01 CAN’T REPLACE PROPER GST SCN: GAUHATI HIGH COURT
- GHAZIABAD DGGI | COURT DENIES BAIL TO BUSINESSMAN INVOLVED IN GST EVASION INVOLVING ALLEGED CLANDESTINE LED TV SUPPLIES
- GSTN ISSUES ADVISORY ON PRE-DEPOSIT PAYMENT WHILE FILING OF APPEAL BEFORE FIRST APPELLATE AUTHORITY
Service Tax
- STORAGE OF UN-MANUFACTURED TOBACCO IS OUTSIDE SCOPE OF TAXABLE SERVICE : CESTAT
- COMMISSIONS RECEIVED FROM GENERAL SALES AGENTS, COMPANY’S OWN BRANCHES CAN’T BE SUBJECTED TO SERVICE TAX UNDER BAS: CESTAT
- OFC NETWORK PROJECT FOR RAILWAYS IS COMPOSITE WORKS CONTRACT, RS. 1.6 CRORE SERVICE TAX DEMAND AGAINST RAILTEL QUASHED: CESTAT
- CONSTRUCTION CONTRACTS WITH TRANSFER OF GOODS TAXABLE AS WORKS CONTRACT SERVICE: CESTAT
- THRESHING AND REDRYING OF TOBACCO LEAVES IS AGRICULTURAL PROCESSING, NOT TAXABLE AS BAS: CESTAT
- SERVICE TAX LIABILITY UNDER GTA SERVICES CAN’T ARISE IN ABSENCE OF CONSIGNMENT NOTE: CESTAT
- CESTAT QUASHES SERVICE TAX DEMAND ON RESIDENTIAL COMPLEX CONSTRUCTION PRIOR TO JULY 2010
- VALUE OF LAND CAN’T BE INCLUDED IN TAXABLE VALUE FOR ‘CLUB OR ASSOCIATION SERVICE’: CESTAT
Customs Duty
- AHMEDABAD CUSTOMS INSTALLS PASSENGER FEEDBACK KIOSKS AT AIRPORTS
- POSSESSOR MUST PROVE GOLD IS NOT SMUGGLED EVEN IF SEIZURE OCCURS OUTSIDE CUSTOMS AREA: CESTAT
- CESTAT QUASHES CUSTOMS DUTY DEMAND ON FACSIMILE MACHINES AS DEPT. FAILED TO PROVE MISCLASSIFICATION
- DESPATCH MONEY FOR FASTER CARGO UNLOADING NOT TAXABLE AS ‘PORT SERVICE’: CESTAT
Excise Duty
- SHAHNAZ AYURVEDICS PRODUCTS ARE AYURVEDIC MEDICAMENTS, NOT COSMETICS; CESTAT QUASHES EXCISE DUTY
- ITEMS USED IN MANUFACTURE & ESSENTIAL FOR FUNCTIONING OF PLANT AND MACHINERY ARE ELIGIBLE FOR CENVAT CREDIT: CESTAT
- EXCISE DEMAND UNSUSTAINABLE AS DEPT. FAILS TO PROVE CENVAT CREDIT AVAILED WITHOUT ACTUALLY RECEIVING INPUTS IN ITS FACTORY: CESTAT
- CESTAT ALLOWS CENVAT CREDIT ON CVD/SAD PAID THROUGH DEPB SCRIPS
- EXCISE DEPT. FAILED TO ESTABLISH POUCH PACKING MACHINES USED FOR MANUFACTURING GUTKA INSTALLED AND OPERATIONAL PRIOR TO MAY 2011: CESTAT
Company Law
Income Tax
- DELHI HC QUASHES 20% PRE-DEPOSIT CONDITION IN TDS DEMAND, GRANTS STAY DESPITE PENDING APPEAL
- INCOME TAX DEPT. SENDS ADVANCE TAX E-CAMPAIGN EMAILS CITING GST TURNOVER
- ABSENCE OF PROPER DECLARATIONS UNDER S. 194C(6) CAN BE RECTIFIED BEFORE APPELLATE AUTHORITY: GUJARAT HIGH COURT
- SELF-GENERATED TRADEMARK SALE NOT TAXABLE AS CAPITAL GAINS BEFORE AY 2002-03: GUJARAT HC

