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Gujarat AAR Declines to Rule on Documentary Proof for Zero-Rated Intra-SEZ Supplies by Waystar Properties LLP, Citing Lack of Jurisdiction under Section 97 of CGST Act
In the matter of Waystar Properties LLP
(2026) TaxCorp(IDT) 12514 (AAR)
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Bombay High Court Sets Aside Non-Speaking GST Refund Rejection for Apollo India Services LLP: Mandates Fresh Adjudication with Proper Reasoning
Apollo India Services LLP v. The State of Maharashtra and others
(2026) TaxCorp(IDT) 12513 (HC-BOMBAY)
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Bombay High Court Overturns Denial of Transitional CENVAT Credit to Construction Firm Due to Failure to Consider CIDCO’s Proof of Service Tax Deposit
Pyramid Infratech Co. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12512 (HC-BOMBAY)
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Bombay High Court Nullifies Rs. 15.8 Crore IGST Demand on Indian Shipping Line for CIF Imports: Double Taxation on Freight Services Held Impermissible
Midas Tankers Private Limited v. Union of India
(2026) TaxCorp(IDT) 12511 (HC-BOMBAY)
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Odisha AAR Rules GST at 18% on Distribution of Coursera User Licences: No Exemption as 'Education Services' for Distributor-Provided Digital Access
In the matter of Unitech Engineers
(2026) TaxCorp(IDT) 12510 (AAR)
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West Bengal AAAR Declares Flipkart’s E-Commerce Delivery Model Taxable as Courier/Logistics Service, Denying GTA Exemption Due to Lack of Consignment Note and Contractual Substance
In the matter of M/s Flipkart India Private Limited
(2026) TaxCorp(IDT) 12509 (AAR)
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Madras High Court Affirms Full Penalty Under GST for Circular Trading; Denies Proportionality Plea and Dispenses Pre-Deposit for Appeal
Tvl. SAM Enterprises & Ors. v. Commercial Tax Officer & Anr.
(2026) TaxCorp(IDT) 12508 (HC-MADRAS)
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Kerala High Court Annuls Composite Show-Cause Notices for Multiple Assessment Years; Mandates Year-wise Issuance and Clarifies Limitation Period Calculation
Sri Sri Granites vs Assistant Commissioner
(2026) TaxCorp(IDT) 12507 (HC-KERALA)
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Allahabad High Court Quashes GST Adjudication for Failure to Serve Physical Notice Post-Registration Cancellation: Reinforces Principles of Natural Justice
Laxmi Electricals and Construction Company vs State of U.P. and Another
(2026) TaxCorp(IDT) 12506 (HC-ALLAHABAD)
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Karnataka High Court Clarifies: Contractors’ Claim for Incremental GST Reimbursement Lies Solely Against Employers, Not State or Tax Authorities
State of Karnataka & Ors vs Unique Constructions & Ors
(2026) TaxCorp(IDT) 12505 (HC-KARNATAKA)
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Allahabad High Court Remands GST Appeal: Limitation Period to Commence from Actual Date of Communication, Not Date of Order
Wilh Loesch India Pvt Ltd vs Deputy Commissioner and Another
(2026) TaxCorp(IDT) 12504 (HC-BOMBAY)
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Bombay High Court Remands GST ITC Distribution Order Against Manappuram Finance Ltd for Fresh Hearing—Personal Hearing Lapse and Rule 39(1)(a) Challenge Cited
Manappuram Finance Ltd. v. Union of India & ors.
(2026) TaxCorp(IDT) 12503 (HC-BOMBAY)
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Madras High Court Rules in Favour of Tobacco Firm on Product Classification; Sets Aside GST & Excise Order
Renganathan & Sons vs Assistant Commissioner of GST & Central Excise
(2026) TaxCorp(IDT) 12502 (HC-MADRAS)
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Bombay High Court Rules Revenue Liable for Interest on Income Tax Refunds Delayed by Administrative Failures, Not Assessee’s Fault
Bedmutha Industries Limited Vs Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38254 (HC-BOMBAY)
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Patna ITAT Nullifies Patna Assessing Officer’s Jurisdiction Over Kolkata-Based AOP; Assessment Orders Held Void Due to PAN Allotment Error
Dream Projects Vs ITO
(2026) TaxCorp(LJ) 38253 (ITAT-PATNA)
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Ahmedabad ITAT Nullifies Penalty for Alleged Concealment Where Employer Defaulted on TDS Deposit: No Tax Evasion Intent Found
Sanjoy Santosh Sikdar Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38252 (ITAT-AHMEDABAD) · Section 271(1)(c)
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Mumbai ITAT Deletes Section 69A Addition for Demonetisation Cash Deposit, Accepts Milk Sales and Opening Cash as Legitimate Source
Pushpavati Janardhan Rao Vs Income Tax Officer
(2026) TaxCorp(LJ) 38251 (ITAT-MUMBAI) · Section 69A
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ITAT Mumbai Affirms Allowability of Business Expenditure Despite Erroneous Classification; Disallows Selective Section 145A Adjustment on Excise Duty in Siemens Limited Case
Siemens Limited Vs DCIT
(2026) TaxCorp(LJ) 38250 (ITAT-MUMBAI) · Section 145A
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Unexplained Cash Deposits of Rs. 2.95 Crore Attracts Section 69A and 115BBE: Delhi ITAT Upholds Addition for Discrepancy in GST and Accounting Records
Lokesh Thakur Vs Assessing Officer
(2026) TaxCorp(LJ) 38249 (ITAT-DELHI) · Section 69A
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Mumbai ITAT Disallows Section 68 Addition: No Fresh Cash Infusion in Group Cheque Rotation; Double Taxation Barred on Settled Accommodation Entry
Madhuban Motors Private Limited Vs The ACIT
(2026) TaxCorp(LJ) 38248 (ITAT-MUMBAI) · Section 68
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