Here’s the Tax Law Daily Bulletin for MAY 2, 2026.
GST
- S.74 SCN Lacked Date, Time, Or Venue For Personal Hearing: Punjab & Haryana HC Quashes Adjudication Order
- GST Registration Cancellation Without Reasons Invalid: Gauhati High Court
- Gujarat High Court upholds Constitutional Validity Of Section 16(2)(c) of CGST Act
Customs Duty
- Anti-Dumping Duty Demand Unsustainable Without Proof of Misdeclaration of Country of Origin; Unverified Electronic Evidence Can’t Override Valid Certificate: CESTAT
- DRI | Misuse of Duty-Free Areca Nut Import Scheme: Madras High Court Upholds Rs.10 Cr Pre-Deposit
- Re-export of Luxury Cadillac Escalade SUV Doesn’t Wipe Out Penalty for Misdeclaration: Madras High Court
Excise Duty
- Optional ‘Type Test Charges’ Not Includible in Assessable Value for Excise Duty: CESTAT
- Excise Duty Refund Dispute: Madras High Court Upholds Burden of Proof on TVS Motor to Establish Non-Passing of Duty Incidence
- CENVAT Credit Allowed on Outward Freight Prior to 01.04.2008: Madras High Court
Service Tax
- Delhi High Court Dismisses Writ Questioning Denial of AIFTA Benefit on Copper Imports
- Property Tax Relief: Karnataka Extends 5% Rebate Deadline to May 31 Amid Payment Process Confusion
- No Service Tax on Bareboat Charter of Dredgers Where Possession and Control Transferred: CESTAT
Income Tax
- Commissioner Can’t Invoke Revisionary Power Where AO Takes Plausible View Based on DVO Valuation: Gujarat High Court
- Delay in ITR Utilities | CBDT Yet to File Affidavit Despite 2015 Direction: Gujarat High Court Posts The Matter On June 23
- Demonetisation Cash Deposit Case: ITAT Holds Documented Foreign Remittances Can’t Be Treated as Unexplained Income
- ITAT Remands Taxability Issue of Fees Regulating Authority; Keeps S. 10(46) Exemption Question Open Pending CBDT Notification
- CIC Order Directing Disclosure of Husband’s Income Tax Details Quashed: Delhi High Court
- Software Expenses Not Capital Asset, Allowable as Revenue; Double Disallowance Cannot Lead to Taxation Twice: ITAT
- Mere Admission of Undisclosed Income Without Explaining Source Attracts S. 271AAB(1)(c): ITAT Reduces Penalty to 30%
- Lease Rentals from SEZ IT Parks Taxable as Business Income: ITAT Allows Change of Head of Income in S. 153A Proceedings
- No Addition If No Fresh Share Capital or Premium Received During Year: ITAT
- Job Work Manufacturing Can’t Be Taxed as ‘Renting of Immovable Property’: ITAT
- FSSAI Delay in Filing ITR Form 10 Condoned: Delhi High Court
