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Tamil Nadu AAAR Sets Aside Advance Ruling on Taxability of Non-Cash Dealer Incentives Due to Divergent Facts; Matter Remanded for Fresh Adjudication
In the matter of Karthik & Co.
(2026) TaxCorp(IDT) 12534 (AAR)
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Karnataka High Court Asserts Primacy of GST Statute: Contractual Reimbursement of Incremental GST Between Contractors and Employers, Not Tax Authorities
Office Of Principal Commissioner Gst And Central Excise Vs R. Chandrashekar & Ors
(2026) TaxCorp(IDT) 12533 (HC-KARNATAKA)
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Karnataka High Court Grants Assessee Fresh Opportunity in Ex Parte GST Adjudication After Procedural Lapse and Ignored Evidence
K.K. Steel Traders v. Assistant Commissioner of Commercial Taxes & Ors.
(2026) TaxCorp(IDT) 12532 (HC-KARNATAKA)
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GST Exemption for Charitable Trust’s Government-Funded Training and Health Programmes Hinges on Valid Section 12AB Registration
In the matter of Sanskar Foundation
(2026) TaxCorp(IDT) 12531 (AAR)
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Karnataka High Court Refuses Writ Jurisdiction in GST Registration Cancellation, Directs Assessee to Appellate Remedy under Section 107 CGST Act
Sri Mahadevappa vs The Principal Chief Commissioner of Central Tax & Ors
(2026) TaxCorp(IDT) 12530 (HC-KARNATAKA)
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Karnataka High Court Orders Reconsideration of Tax Head Adjustment Where IGST Paid Instead of CGST/SGST, Citing Section 77(2) and Rule 92
GR Tech Services Pvt Ltd vs Assistant Commissioner Of Commercial Taxes (Audit) & Ors
(2026) TaxCorp(IDT) 12529 (HC-KARNATAKA)
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Gujarat High Court Dismisses Scrap Trader’s Writ Plea Against GST Penalty for Fake ITC: Writ Not Maintainable Where Disputed Facts Exist and Appellate Remedy Available
Shivani Enterprise Proprietor Vibhor Shivkumar Vaid Vs Union of India & Ors.
(2026) TaxCorp(IDT) 12528 (HC-GUJARAT)
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Gujarat High Court Upholds Penalties on Partnership Firm Partners for Fake Invoice Fraud Under CGST Act, Citing Detailed Findings of Active Involvement
Manoj Ramkishan Agrawal & Anr Vs Union of India & Anr.
(2026) TaxCorp(IDT) 12527 (HC-GUJARAT)
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Chandigarh ITAT Quashes CIT(A)’s Enhancement of Long-Term Capital Gains Not Cited in Reassessment Reasons, Reinforces Limits on Appellate Powers
Ritu Chopra Vs The ITO
(2026) TaxCorp(LJ) 38266 (ITAT-CHANDIGARH)
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Pure Reimbursements to Parent (Horiba Japan) for IT, Travel, and Seconded Employee Salary Not Taxable Nor Subject to TDS in India
Horiba India Private Limited Vs Assessment Unit, National Faceless Assessment Centre Income-tax Department
(2026) TaxCorp(LJ) 38265 (ITAT-DELHI) · Section 40(a)(i)
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Hyderabad ITAT Quashes Section 271DA Penalty for Absence of Jurisdictional Satisfaction in Assessment Order
Vasavi Developers Vs The Assistant Commissioner of Income Tax, The Deputy Commissioner of Income-Tax
(2026) TaxCorp(LJ) 38264 (ITAT-HYDERABAD) · Section 271DA
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Mumbai ITAT Declares Interest Earned on Nostro Accounts and Intra-Bank Placements as Non-Taxable for Barclays Bank PLC; Clarifies Scope of Section 9(1)(v)(c) on Overseas Interest
Barclays Bank PLC Vs Addl. CIT
(2026) TaxCorp(LJ) 38263 (ITAT-MUMBAI)
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Delhi ITAT Criticizes AO for Assigning ‘Nil’ Construction Value in Family Settlement; Orders Revaluation Based on Circle Rates in Accordance with DRP and Government Notification
Isha Kacker Vs Assistant Commissioner
(2026) TaxCorp(LJ) 38262 (ITAT-DELHI)
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Bombay High Court Recognizes TCS Paid Under Protest Towards Statutory Pre-Deposit for GST Appeals: No Additional 10% Required from Ncdex E Markets Ltd
Ncdex E Markets Ltd v. Union of India
(2026) TaxCorp(IDT) 12526 (HC-BOMBAY)
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Punjab & Haryana High Court Declares ITC Blocking Without Speaking Order or “Reasons to Believe” as Ultra Vires; Mandates Adherence to Rule 86A Procedures
Shreyash Retail Private Limited v. Assistant Commissioner of State Tax & Anr
(2026) TaxCorp(IDT) 12525 (HC-P&H)
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J&K and Ladakh High Court Upholds Validity of GST Demand Post-Audit; Reiterates Exhaustion of Statutory Remedies and Dismisses Writ for Lack of Natural Justice Violation
Ess Ess Enterprises and Electronics FF vs Union of India and Others
(2026) TaxCorp(IDT) 12524 (HC-JHARKHAND)
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Allahabad High Court Recognizes Excess DRC-03 Payment During Investigation as Valid Pre-Deposit for GST Appeal; GSTN Directed to Resolve Technical Linking Issues
Novitech Health Care Private Limited Vs Commissioner CGST & Central Excise, Commissionerate Agra & Ors.
(2026) TaxCorp(IDT) 12523 (HC-ALLAHABAD)
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Gujarat AAR Allows Input Tax Credit on Construction of CCV Tower as Plant and Machinery for XLPE Cable Manufacturing
In the matter of Apar Industries Limited
(2026) TaxCorp(IDT) 12522 (AAR)
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Gujarat AAR Confirms AAC Bricks Classified as Cement Articles, Not Ceramic Bricks: Excludes from Chapter 69 Based on Composition and Manufacturing Process
In the matter of Eco Green AAC Products Pvt. Ltd.
(2026) TaxCorp(IDT) 12521 (AAR)
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Gujarat AAR Permits ITC on Concrete Tower Construction for VCV Lines: Plant and Machinery Exception Upheld for Polycab India Ltd.
In the matter of Polycab India Limited
(2026) TaxCorp(IDT) 12520 (AAR)
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