ITAT Delhi: Quashes 200% Penalty Under Section 270A , Holds Notice Vague and No Misreporting Shown, 27-03-2026
ITAT Pune: Invalid Consolidated Satisfaction Note Under Section 153C: Entire Proceedings Across Multiple Years Quashed as Void Ab Initio, 24-03-2026
The High Court of Gujarat: Bona fide mistake causing delay in return filing constitutes “genuine hardship”; rejection of condonation set aside and deduction claim restored, 23-03-2026
ITAT Delhi: Addition under Section 68 upheld as assessee failed to prove identity, creditworthiness, and genuineness of unsecured loans; repayment through banking channels held insufficient to validate bogus transactions, 20-03-2026
ITAT Ahmedabad: BSNL VRS compensation not taxable as salary; treated as exempt u/s 10(10B); TDS refund allowed, 17-03-2026
ITAT Mumbai: Bogus Purchases — Where Sales Are Accepted, Only Profit Element (12.5%) Taxable; Entire Disallowance under Section 69C Not Justified, 16-03-2026
ITAT Ahmedabad: “Escaped Income” Means Real Taxable Income, Not Gross Transactions; Reopening Beyond 3 Years Invalid if Below Rs.50 Lakhs, Under Section 149(1)(b), 16-03-2026
ITAT Ahmedabad: Addition Unsustainable on Loose Sheets & Retracted Statements Insufficient Without Corroboration; Rejection of Books u/s 145(3) Invalid; Consistency Bars Dual Inference on Identical Material, 16-03-2026
ITAT Delhi Landmark order: Alleged cash on money paid held assessment itself invalid for serious violation of principle of natural justice (not providing back material and cross examination etc), 16-03-2026
The High Court of Gujarat: Delay in filing Form 10-IC condoned; liberal interpretation of “genuine hardship” under Section 119(2)(b); denial of Section 115BAA benefit set aside, 16-03-2026
The High Court of Orissa: Delay in GST Registration Revocation Condoned Subject to Payment of Statutory Dues, 24-03-2026
The Supreme Court: Relaxes 10% GST Pre-Deposit Norm in Rs.159 Crore Ex Parte Assessment Case; Orders Rs.3.50 Crore Deposit, Grants Interim Protection Over Denial of Hearing, 20-03-2026
The High Court of Meghalaya: GST Notice via Portal Alone invalid after Registration Cancellation - Ex-Parte GST Order Set Aside for Violation of Natural Justice Due to Improper Service of Notice, 17-03-2026
The High Court of Bombay: Seizure of cash under Section 67 of the CGST Act without recorded “reason to believe” and without statutory authority held illegal; GST authorities directed to release Refund Rs. 1 crore with interest., 10-03-2026
The High Court of Madras reads down Rule 39(1)(a): ISD ITC Distribution arises only after fulfilment of Section 16(2) conditions and not mere receipt of invoice; same-month requirement ultra vires prior to 01.04.2025, Section 20 amendment prospective and SCNs for earlier period unsustainable., 05-03-2026
The High Court of Bombay: Set aside penalties of Rs.133.60 crore each imposed on the CFO, CEO and Joint MD of a Company Employees u/s. 122(1A) of the CGST Act., 25-02-2025
The High Court of Rajasthan: University Affiliation Fees Not Taxable — Holds Grant of Affiliation by Rajasthan Technical University Is Not a “Supply” Under CGST; GST Demand, Penalty and Show Cause Notice Quashed; Refund of GST Paid on Affiliation Fees Directed., 23-02-2026
The High Court of Gujarat: A GST officer passed an order against a taxpayer and AI-generated citations without reading the actual judgment is wrong and misleading to justify his decision., 20-02-2026
The High Court of Kerala: Goods detention illegal without Section 129 order within 3 days; Section 130 confiscation proceedings alone insufficient, court orders release of goods, 20-02-2026
The High Court of Orissa: Excess GST Paid by Mistake Not “Tax”; Section 54 Limitation Inapplicable—Refund Ordered with 6% Interest for Unlawful Retention under Article 265 - Refund of excess GST paid under mistake cannot be denied on limitation; rejection order quashed., 12-02-2026