-
GSTAT Delhi Validates Flexible Profiteering Computation Methodology, Directs Emaar India to Refund ITC Benefits to Gurgaon Greens Homebuyers
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Emaar India Ltd.
(2026) TaxCorp(IDT) 14609 (GSTAT-New Delhi (Principal Bench))
-
GSTAT Delhi Orders Townpark Buildcon to Refund Profiteered GST Amount with 18% Interest to “White Orchid” Homebuyers; No Penalty Applicable Due to Retrospective Operation of Section 171(3A)
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Townpark Buildcon Pvt. Ltd.
(2026) TaxCorp(IDT) 14608 (GSTAT-New Delhi (Principal Bench))
-
Madras High Court Quashes GST Assessment Order Due to Clerical Error, Directs Fresh Proceedings and Lifts Bank Attachment
Korada Padma Vs Deputy State Tax Officer
(2026) TaxCorp(IDT) 14607 (HC-MADRAS) · The Madras High Court’s ruling underscores the necessity for tax authorities to strictly adhere to the principles of natural justice and ensure that inadvertent clerical errors in tax returns are given due consideration before confirming any tax demand. The decision mandates a fresh adjudication by the assessing officer, with explicit directions to provide the assessee a full opportunity to explain the discrepancy and rectify the error, thereby safeguarding procedural fairness.
-
Madras High Court Clarifies Non-Mandatory Three-Month Gap Between SCN and Adjudication Order under CGST/TNGST; Contradictory Orders Set Aside and Case Remanded
Raj Machine Tools Vs The Assistant Commissioner (st) (fac)
(2026) TaxCorp(IDT) 14606 (HC-MADRAS)
-
Supreme Court Upholds Validity of Section 16(2)(c) CGST Act: ITC Strictly Linked to Supplier’s Tax Payment—No Relief for Bona Fide Purchasers
Bhandari Scrap Traders v. Union of India & Ors
(2026) TaxCorp(IDT) 14605 (SC) · Section 16(2)(c)
-
Madras High Court Invalidates Best Judgment Assessment Against Registered Dealer; Directs Revenue to Proceed Under Section 73/74 CGST Act
C. Ganesan Vs The State Tax Officer (FAC)
(2026) TaxCorp(IDT) 12572 (HC-MADRAS)
-
Madras High Court Nullifies Best Judgment Assessment under Section 62 CGST/TNGST After Proof of Excess Tax Payment via Belated GSTR-3B Filing; Orders Fresh Adjudication
Narasus Diary Vs The Deputy State Tax Officer II
(2026) TaxCorp(IDT) 12573 (HC-MADRAS)
-
Madras High Court Sets Aside GST Assessment on Seigniorage, Orders Remand Subject to 10% Deposit and Directs Attachment Release
Jagadeesan Suseela Vs State Tax Officer
(2026) TaxCorp(IDT) 12574 (HC-MADRAS)
-
Calcutta High Court Upholds Validity of GST Adjudication Order Signed Within Limitation Despite Post-Limitation Upload
M. M. Motors & Anr. vs The Senior Joint Commissioner of Revenue, Berhampore Circle, WBGST & Ors
(2026) TaxCorp(IDT) 12575 (HC-CALCUTTA)
-
Supreme Court Affirms Statutory Adjudication Route in Online Gaming Tax Disputes; Dismisses Writs Challenging SCNs Post-Gameskraft Ruling
Fanmade11 Fantasy Sports Private Limited vs Union of India & Ors.
(2026) TaxCorp(IDT) 12576 (SC)
-
Calcutta High Court Nullifies Ex Parte GST Assessment and Appellate Orders Due to Portal Notification Flaw; Orders Fresh Adjudication
Ashok Parakh, M/s Ganapati Exports vs The State of West Bengal & Ors.
(2026) TaxCorp(IDT) 12577 (HC-CALCUTTA)
-
Rajasthan High Court Upholds Tax Demand, Rejects Writ Challenging Order Without Exhausting GST Appeal Remedy Despite Business Closure
Gvk Jaipur Expressway Pvt. Ltd vs Deputy Commissioner Of State Tax
(2026) TaxCorp(IDT) 12578 (HC-RAJASTHAN)
-
West Bengal AAAR Rules Hookah Flavour Supply in Restaurants is Not ‘Restaurant Service’; Excludes Both Tobacco-Based & Herbal Varieties from Composite Tax Benefits
In the matter of Indian Wire Products Company
(2026) TaxCorp(IDT) 12579 (AAR)
-
Delhi High Court Clarifies Scope of Refund Re-Examination: Proper Officer Not Barred from Fresh Scrutiny on New Grounds After Appellate Set-Aside
Karamsar Poultry Appliances vs Assistant Commissioner, Janakpuri Division, CGST Delhi West & Ors.
(2026) TaxCorp(IDT) 12580 (HC-DELHI)
-
Delhi High Court Bars Revenue from Reopening Refund Verification Beyond Statutory Timeframe After Court-Directed Processing of ITC Refund
M.D. Securities Private Limited vs Sales Tax Officer Class II AVATO & Ors.
(2026) TaxCorp(IDT) 12581 (HC-DELHI)
-
Delhi High Court Upholds Adjudication Process in GST Dispute on Catering Services: No Mandate for Authority to Seek Further Evidence After Granting Opportunity
Sodexo India Services Private Limited vs Union of India & Anr.
(2026) TaxCorp(IDT) 12582 (HC-DELHI)
-
Delhi High Court Upholds Order Confirming GST Demand of Over Rs. 5.5 Crore; Dismisses Writ Alleging Non-Consideration of Submissions and Procedural Lapses
Sunil Chauhan Prop Of Shree Chem India Vs The Principal Commisisoner Of Cgst Delhi North & Ors
(2026) TaxCorp(IDT) 12583 (HC-DELHI)
-
Karnataka High Court Invalidates GST Adjudication Order for Absence of Fraud Allegation in GSTR-3B and GSTR-2A Mismatch Proceedings
Pokala Malleswara Reddy Vs Commercial Tax Officer
(2026) TaxCorp(IDT) 12584 (HC-KARNATAKA)
-
Orissa High Court Quashes GST Appellate Order Due to Misclassification of Interest as Tax in DRC-07; Remands Case for Fresh Consideration
Magnum Estates Private Limited vs Additional Commissioner, GST (Appeals) & Ors.
(2026) TaxCorp(IDT) 14604 (HC-ORISSA)
-
Punjab & Haryana High Court Sets Aside GST Penalty for Failure to Issue Show Cause Notice, Upholds Principles of Natural Justice
Vikas Kumar Omar vs The Principal Commissioner Cgst Commissionerate Rohtak And Another
(2026) TaxCorp(IDT) 14603 (HC-P&H)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.