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GSTAT Dismisses Revenue’s Appeal as Infructuous: GST Registration Restored but Subsequently Cancelled for Non-Filing of Returns
The Commissioner of CGST & CE Kochi Vs A One Traders
(2026) TaxCorp(IDT) 14752 (GSTAT-Ernakulam)
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GSTAT Ernakulam Rules JC (Appeals) Lacks Power to Remand GST Demand for Further Verification; Orders Fresh Adjudication on Merits
The Commissioner of CGST & CE Kochi Vs K A Traders
(2026) TaxCorp(IDT) 14751 (GSTAT-Ernakulam)
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GSTAT Ernakulam Clarifies Appellate Authority’s Limits: JC (Appeals) Barred from Remanding to Adjudicating Authority under Section 107(11) of CGST/KGST Act
Commissioner of CGST & CE, Kochi vs Peechattu Glass World
(2026) TaxCorp(IDT) 14750 (GSTAT-Ernakulam)
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GSTAT Ernakulam Overturns Denial of Refund on Inverted Duty Structure, Censures Revenue for Ignoring Due Process under Sections 73/74
Augustan Textile Colours vs Commissioner of State Tax, Keralam State, Thiruvananthapurm
(2026) TaxCorp(IDT) 14749 (GSTAT-Ernakulam)
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GSTAT Chennai Rules Division Bench Must Hear Appeal on Disputed ITC in Amalgamation: Legal Questions Raised Under Sections 16 and 18 of CGST Act
Assistant Commissioner of GST & Central Excise, Villupuram Division, Chennai Outer Commissionerate vs Rockman Industries Limited
(2026) TaxCorp(IDT) 14748 (GSTAT-Chennai)
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Mumbai ITAT Allows Deduction of Abandoned Project Expenditure as Revenue Expense, Emphasizes Nature over Accounting Treatment
Intermarket India Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38766 (ITAT-MUMBAI)
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Mumbai ITAT Upholds Genuine Charitable Nature of NSE Investor Protection Fund Trust; Sets Aside Rejection of Section 12AB and 80G(5) Applications
National Stock Exchange Investor Protection Fund Trust Vs CIT
(2026) TaxCorp(LJ) 38765 (ITAT-MUMBAI)
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Bombay High Court Rules on Compounding Charges: Revenue Directed to Compute 12-Month Period from Actual Service of Complaint to Assessee
Wadhwa Group Holdings Ltd. and Ors Vs The Chief Commissioner of Income Tax
(2026) TaxCorp(LJ) 38764 (HC-BOMBAY)
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Bangalore ITAT Rules Rental Income Taxable in Partnership Firm’s Hands, Not Landowners, Despite Partners’ Capital Withdrawals
Banaswadi Chinnappa Anitha Vs The DCIT
(2026) TaxCorp(LJ) 38763 (ITAT-BANGALORE)
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Mumbai ITAT Rules Disallowance under Section 14A Unjustified Without Actual Exempt Income, Rejects Revenue’s Appeal
Ajit Kumar Resolution Professional Of Eskay Knit (India) Vs DCIT
(2026) TaxCorp(LJ) 38762 (ITAT-MUMBAI) · Section 14
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Bangalore ITAT Clarifies Section 56(2)(viib): FCCDs Not Equivalent to Shares for Taxation Purposes Until Actual Conversion
PH4 Food And Beverages Private Limited Vs DCIT
(2026) TaxCorp(LJ) 38761 (ITAT-BANGALORE) · Section 56(2)(viib)
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Delhi ITAT Distinguishes Live Telecast and Repeat Broadcast Payments for Sports Events: Only Non-Live Rights Taxable as Royalty under Section 9(1)(vi); 93:7 Revenue Split Upheld
Times Content Limited (Now known as Time Internet Limited) Vs ACIT
(2026) TaxCorp(LJ) 38760 (ITAT-DELHI) · Section 9(1)(vi)
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Mumbai ITAT Rules in Favour of Trust: Renewal Under Section 12AB Cannot Be Denied Solely for Want of Formal Trust Deed Where Existence and Charitable Nature are Evidenced
St. Ignatius Church Vs CIT
(2026) TaxCorp(LJ) 38759 (ITAT-MUMBAI) · Section 12AB
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Mumbai ITAT Upholds AO’s Power to Recharacterize Asset Classification: Loss on Flats Treated as Capital Loss, Not Business Loss, Due to Accounting Inconsistencies
Glittering Apartments Private Limited Vs Commissioner of Income Tax
(2026) TaxCorp(LJ) 38758 (ITAT-MUMBAI)
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Delhi High Court Affirms Appellate Forum as Primary Remedy for CGST Penalty Disputes; Rejects Writ on Officer Competence Citing Statutory Notifications and Circulars
Rohit Garg & Ors vs Union of India & Ors
(2026) TaxCorp(IDT) 14747 (AAR)
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West Bengal AAR Clarifies Nil GST Applicability on Uncoated Paper Supplied for Exercise Book Manufacture—Actual Use by Recipient is Decisive
In the matter of Radha Paper Agencies
(2026) TaxCorp(IDT) 14746 (AAR)
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West Bengal AAR Affirms Use-Based GST Exemption for Ruled/Lined Paper Sheets, Clarifies Classification and Supply Chain Tax Liability
In the matter of Mangalam Kallani HUF
(2026) TaxCorp(IDT) 14745 (AAR)
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West Bengal AAR: No GST on Actual Electricity Charges Recovered by Premises Maintenance Service Provider Acting Deemed ‘Pure Agent’—Despite Failing Contractual Test
In the matter of DH Maintenance Limited
(2026) TaxCorp(IDT) 14744 (AAR)
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Supreme Court Upholds Quashing of ₹363 Crore GST Demand Against Defunct Entity Post-Amalgamation: Proceedings Against Merged Companies Deemed Invalid
UOI & anr vs Vodafone Idea Limited
(2026) TaxCorp(IDT) 14743 (SC)
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Bombay High Court Sets Aside Pre-Mature Order under CGST Section 74A(5); Orders Recovery of Costs from Erring Officer for Denial of Statutory Opportunity and Violation of Natural Justice
Hind Maha Mineral LLP Vs. The State of Maharashtra, through its Secretary, Department of Goods and Services Tax, Mumbai and others
(2026) TaxCorp(IDT) 14742 (HC-BOMBAY)
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