Here’s the Tax Law Daily Bulletin for June 22, 2026.
GST
- RECTIFIED GST REFUND APPLICATIONS CAN’T BE REJECTED AS TIME-BARRED IF ORIGINAL REFUND CLAIM WAS FILED WITHIN LIMITATION: GUJARAT HC
- CONTRACTORS’ CLAIM FOR ADDITIONAL GST BURDEN LIES AGAINST EMPLOYER, NOT DEPT.: KARNATAKA HC
- VALIDITY OF POST-GST SERVICE TAX PROCEEDINGS UPHELD: GUJARAT HIGH COURT DISMISSES CHALLENGE TO S. 73 SCN
Service Tax
- SERVICE TAX REFUND CAN’T BE DENIED AS TIME-BARRED WHEN LEVY ITSELF IS UNCONSTITUTIONAL: GUJARAT HIGH COURT
- SERVICE TAX CAN’T BE LEVIED ON LOSS-MAKING CONTRACTS: GUJARAT HIGH COURT
Customs Duty
- CUSTOMS SEIZES HYDROPONIC WEED WORTH ₹4.83 CRORE AT DELHI IGI AIRPORT
- RUSSIAN CRUDE MAKES UP NEARLY 50% OF INDIA’S OIL IMPORTS IN JUNE
Excise Duty
Income Tax
- POLITICAL DONATION CAN’T BE TREATED AS BOGUS WITHOUT PROPER VERIFICATION OF BANK TRANSACTIONS: ITAT
- MERE MISMATCH BETWEEN ‘LOAN’ AND ‘PURCHASE ADVANCE’ CAN’T TRIGGER S. 69A ADDITION OR S. 263 REVISION: ITAT
- AGRICULTURAL INCOME CAN’T BE TREATED AS UNEXPLAINED MONEY MERELY DUE TO REVISED COMPUTATION: ITAT
- REASSESSMENT CAN’T BE INVOKED WHILE SCRUTINY WINDOW REMAINS OPEN: ITAT
- NO REASSESSMENT WHEN ALLEGED ESCAPEMENT DOESN’T INCREASE TAX LIABILITY: GUJARAT HC
- GUJARAT HIGH COURT REFUSES TO ENHANCE CBDT INFORMANT REWARD
- REASSESSMENT CAN’T BE INITIATED MERELY BASED ON HIGH-VALUE BANK TRANSACTIONS: GUJARAT HC
- ALLEGED ESCAPED INCOME BELOW RS. 50 LAKH THRESHOLD: GUJARAT HIGH COURT QUASHES REASSESSMENT
- INCOME TAX DEPT. CAN’T REOPEN COMPLETED ASSESSMENT BEYOND 4 YEARS: GUJARAT HC
