Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 25 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 25, 2026.GSTS. 73(2) OF CGST ACT DOESN’T MANDATE 3-MONTH GAP BETWEEN SCN AND GST ADJUDICATION ORDER:...
Notification
ITR-3 Glitch? Income Tax Portal Flags Defects for Partners Even When No Error Exists
The Income Tax Department's e-Filing portal has come under scrutiny after taxpayers filing ITR-3 as partners in partnership firms reported apparent issues in the Category D defect report generated during return validation. While the portal allows the return to be uploaded, it displays defect...
Other Laws
PM Modi Announces Fast-Track Courts for NEET-UG Exam Paper Leak Cases
Prime Minister Narendra Modi on Thursday announced that the Union Government will establish fast-track...
Other Laws
No Motor Accident Compensation Without Proven Link Between Death and Use of Vehicle: Supreme Court
The Supreme Court has held that compensation under the Motor Vehicles Act cannot be...
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 25 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 25, 2026.GSTS. 73(2) OF CGST ACT...
GST
GSTAT Refers Challenge to Rule 96(10), Interest on IGST Refund Re-credit to Division Bench Over Substantial Questions of Law
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Bhopal, has held that...
GST
Can ITC Be Availed on Delivery Challans Instead of Tax Invoices? GSTAT to Examine S. 16(2) Issue
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Bhopal, has declined to...
GST
GST Appeal Barred by Limitation? Rajasthan HC Allows Delayed Appeal Where Delay Was Beyond Taxpayer’s Control
The Rajasthan High Court has once again emphasized that genuine and unavoidable circumstances preventing...
Live Updates
GSTAT Outreach Programme Draws Strong Response in Jaipur; Tax Professionals Seek Extension of Appeal Filing Deadline
The Jaipur Tax Bar Association (JTBA), in collaboration with the Goods and Services Tax Appellate Tribunal (GSTAT), Jaipur Bench, successfully organized a GSTAT Outreach...
Money Hacks
How to Save Money on LPG Cylinder Booking: Best Apps, Cashback Offers In 2026
With domestic LPG cylinder prices continuing to strain household budgets, consumers are increasingly looking...
Money Hacks
Rupee Likely to Stay Weak Against U.S. Dollar Despite RBI Measures Expected to Attract $50 Billion in Inflows
Despite a series of measures announced by the Reserve Bank of India (RBI) to...
GST
Can Plastic Wrap Knit Fabric Qualify for Inverted Duty Refund? GSTAT Refers Classification Dispute to Division Bench
The Goods and Services Tax Appellate Tribunal (GSTAT), Bhopal State Bench, has referred an...
CCI | GST | Direct Tax
CCI
CCI’s Power To Examine Substance Of Amazon–Future Deal, But Quashes Directions And Penalties: Supreme Court
The Supreme Court in the long-running dispute arising out of Amazon’s investment in Future...
CCI
ICAI Removes CA from Register for 1 Year Following Delhi HC Order
The Institute of Chartered Accountants of India (ICAI) has formally removed a Chartered Accountant...
CCI
Markets Trade Flat Ahead of Union Budget 2026-27
Equity benchmark indices traded in a narrow range on Sunday morning as investors remained...
CCI
Bomb Threat In Tis Hazari and Saket Court In Delhi
Multiple district court complexes in Delhi were placed on high alert Tuesday morning following...
CCI
CCI Approves Acquisition Of Jaiprakash Associates By Vedanta
The Proposed Combination envisages acquisition of Jaiprakash Associates Limited (JAL) by Vedanta Limited (Acquirer)...
GST
GSTAT Refers Challenge to Rule 96(10), Interest on IGST Refund Re-credit to Division Bench Over Substantial Questions of Law
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Bhopal, has held that...
GST
Can Plastic Wrap Knit Fabric Qualify for Inverted Duty Refund? GSTAT Refers Classification Dispute to Division Bench
The Goods and Services Tax Appellate Tribunal (GSTAT), Bhopal State Bench, has referred an...
GST
GSTAT Refers GST Refund Appeal Below Rs. 50 Lakh to Vice President for Further Directions
The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Bhopal, has held that...
Direct Tax
Whether ‘Royalty’ Is A ‘Tax’; Supreme Court Directs The Matter To Be Before Appropriate Bench
The Supreme Court has presided over the controversy of whether ‘Royalty’ Is A ‘Tax’...
Direct Tax
Bandwidth Services Provided Outside India Not Taxable As ‘Royalty’: Delhi High Court
The Delhi High Court ruled that the bandwidth services provided outside India are not...
Direct Tax
No Income Tax Payable On Tamil Nadu Advocates welfare Fund: ITAT
The Income Tax Appellate Tribunal Chennai, ruled that no income tax payable on Tamil...
Direct Tax
Imparting Education Through Virtual Mode Or By Adoption Of New Technologies Qualifies Income Tax Exemption: Delhi High Court
The Delhi High Court ruled that imparting education through virtual mode or by adoption...
Direct Tax
Relief To Axis Bank: Discount On ESOPs Is Allowable As Deduction: ITAT
In a major relief to Axis Bank, the Income Tax Appellate Tribunal (ITAT) Ahmedabad...
Direct Tax
ALP On Account Of Corporate Guarantee At 0.50% On Guaranteed Amount Is Proper Commission: ITAT
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench direct the Assessing Officer/learned TPO to...
News Updates
Indirect Taxes
Service Tax Recovery from Deceased Proprietor’s Widow Quashed: Chhattisgarh High Court
The Chhattisgarh High Court has quashed a service tax recovery notice issued against the widow of a deceased sole proprietor, holding that the tax authorities cannot recover service tax dues from the legal heirs of a deceased proprietor in the absence of any statutory...
International Taxation
U.S. Court Clarifies “Processing Operation”: Marketability Transformation Test Shows MOOWR ‘Other Operations’ Not Limited to Manufacturers
The Arizona Supreme Court has held that machinery used in an industrial healthcare textile...
International Taxation
Yacht Not Liable to Duty on Return After Foreign Cruising: U.S. Customs Authority
The U.S. Customs and Border Protection (CBP) clarified that a duty-paid yacht taken abroad...
Live Updates
GSTAT Outreach Programme Draws Strong Response in Jaipur; Tax Professionals Seek Extension of Appeal Filing Deadline
The Jaipur Tax Bar Association (JTBA), in collaboration with the Goods and Services Tax...
Live Updates
JurisHour Exclusive Live Coverage Of Budget for FY 2026–27
Finance Minister Nirmala Sitharaman arrived at Kartavya Bhawan at the Finance Ministry on Saturday,...
Latest Articles
Notification
Locking Of Auto-Populated Values In GSTR-3B: GSTN
The Goods and Service Tax Networks (GSTN) has notified the locking of auto-populated values...
Indirect Taxes
Declared Value In Bills Of Entry Can’t Be Rejected Based On Proforma Invoice: CESTAT Quashes Section 114AA Penalty
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed...
Company & PMLA
Custodial Interrogation Not Mandatory, Can Be Done Via Video-Conferencing: Patiala House Court Dismissing ED’s Application For Anticipatory Bail Cancellation
The Patiala House Courts while dismissing the application filed by the Enforcement Directorate (ED)...
GST
Bombay High Court Quashes Unreasoned Order Blocking ITC Ledger Citing Cyril Lasrado Judgement
Blocking ITC ledger without any reasoned order was quashed by the Bombay High Court citing...
Direct Tax
Royalty Imposed By Municipal Corporation On Advertising Companies For Putting Up Hoardings/Advertisements Can’t Be Termed As ‘Tax’: Supreme Court
The Supreme Court has held that 'royalty' imposed by Municipal Corporation on the advertising...
Indirect Taxes
Central Excise Act | Statement Made During Investigation Before Central Excise Officer Cannot Be Relied Upon Unless Examined As Witness: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
GST
Time Limit Fixed Under Section 54(1) Is Directory, Not Mandatory: GST Commissioner Allows Refund Of Unutilised ITC For Supplies Made To SEZ
The Commissioner Of GST & Central Excise (Appeals-II) has allowed the refund of unutilised...
GST
Proceedings U/s 74 Of CGST Act Can’t Be Initiated When Show Cause Notice Lacks Tax Evasion Allegation: Allahabad High Court
The Allahabad High Court has held that proceedings u/s 74 of CGST Act cannot...
Direct Tax
Cheque For Refund Issued By Income Tax Dept. Bounced Despite Court’s Clear Directions: Punjab & Haryana High Court Orders Departmental Action
The Punjab and Haryana High Court has directed the departmental action against the income...
Direct Tax
Uncontrolled Entities As Comparables For Determining ALP; Delhi High Court Remands Back Matter To ITAT
The Delhi High Court remanded the matter to Income Tax Appellate Tribunal (ITAT) in...
GST
CGST Act | Punjab & Haryana High Court Orders Departmental Action Against Assistant Commissioner For Non-Compliance Of Appellate Orders
The Punjab and Haryana High Court has ordered departmental action against assistant commissioner for...
Indirect Taxes
Export Proceeds Realised Within Time As Per FEMA, Exporter Entitled For Duty Drawback: Delhi High Court Directs Defreezing Of Bank Account
The Delhi High Court has held that since export proceeds have been realized within...