ITAT, Pune: Condones 119-Day Delay and Restores Ex-Parte CIT(A) Order for Fresh Adjudication, Holding That Opportunity of Hearing Must Be Granted to Substantiate Land Sale Exemption and Unexplained Cash Deposit Claims, 24-08-2026

ITAT, Rajkot: Section 68 – Bogus Sales – Addition of Rs.15.44 crore – Assessment order set aside and matter remanded to AO; section 263 revisionary order also set aside as assessment order itself had been quashed, 24-08-2026

ITAT, Delhi: Penalty U/s. 271B Deleted as Delay in Tax Audit Was Due to Director Disputes and Court-Supervised Operations; Reasonable Cause U/s. 273B Established, 06-08-2026

ITAT, Delhi: Deletes Rs. 34.20 Lakh Section 69A Addition Based on Unverified WhatsApp Chats, Holds Uncorroborated Chats and Statements Alone Insufficient to Sustain Addition, 05-08-2026

Landmark Hon’ble Bombay high Court: TDS Credit Cannot Be Denied to Assessee Merely Because Deductor Failed to Deposit TDS; Demand Against Deductee Cannot Be Enforced, 05-08-2026

ITAT, Raipur: Rejection of Form 10AB set aside for want of reasonable opportunity to produce old registration under Section 12A., 03-08-2026

ITAT Mumbai: Deletes Rs.25 Lakh Section 69 On-Money Addition as Third-Party Statements Were Relied Upon Without Furnishing Copies or Granting Cross-Examination; Orders Verification of Section 80TTA Deduction, 27-07-2026

ITAT Mumbai: Quashes Reassessment under section 147 quashed for lack of jurisdiction, Rules Reopening After 4 Years Without New Material Invalid as "Change of Opinion", 23-07-2026

The High Court of Bombay Upholds ITAT: Section 263 Cannot Be Invoked in Unabated Section 153A Assessments Without Incriminating Material; Revenue Also Did Not Challenge ITAT's Finding That a Section 153D-Approved Assessment Cannot Be Revised Without First Revising the Section 153D Approval, 16-07-2026

ITAT, Ahmedabad: Section 54F Deduction Allowed Despite Absence of Completion Certificate Where Construction Was Proved by Documentary Evidence, 15-07-2026

GSTAT Hyderabad: Composition Scheme Automatically Lapses on Turnover Exceeding Rs. 1.50 Crore Under Section 10(3), but Cum-Tax Benefit Under Rule 35 Must Be Granted While Recomputing Differential GST on Post-Lapse Supplies, 20-08-2026

Landmark judgment, the Supreme Court: Referral Charges are taxable as Business Auxiliary Service, but deleted the Section 78 penalty in view of prior payment and uncertainty over taxability, 19-08-2026

The Supreme Court of India: Section 74 of CGST Act – Extended limitation cannot be invoked by mechanically alleging fraud or suppression – SCN must itself disclose specific facts establishing fraud, wilful misstatement or suppression – Defects in SCN cannot be cured through counter affidavit – SCN issued beyond Section 73 limitation period set aside, 19-08-2026

The High Court of Gujarat: Corporate Guarantee under GST: Rule 28(2) Upheld but “Whichever is Higher” Read Down; Pre-26 October 2023 Levy and Section 74 Proceedings Quashed, 14-08-2026

GSTAT Trivandrum: Quashes Rs. 1.38 Lakh GST Penalty Order Passed After 47 Days, Holds Section 129(3) Seven-Day Limit Mandatory and Directs Release of Bank Guarantee, 14-08-2026

The High Court of Rajasthan: Restores Appeal Where Order Was Allegedly Only Uploaded on Portal - Condones 645-Day Delay in GST Appeal and Directs Appellate Authority to Decide Appeal on Merits Subject to 50% Tax Deposit., 11-08-2026

The High Court of Guwahati: GST Authorities Cannot Keep Business Premises Sealed After Completion of Search and Seizure Under Section 67(4) of Assam GST Act., 10-08-2026

The Supreme Court: Holds Omission of Rule 96(10) of CGST Rules Applicable to All Pending Proceedings; Refund Restrictions Cannot Survive Without Saving Clause, 06-08-2026

The High Court of Telangana: Permits GST Rectification Application Regarding Turnover Mismatch Between GSTR-3B and GSTR-8, 04-08-2026

The High Court of Punjab & Haryana: Director Cannot Be Prosecuted Under Section 132 CGST Without Arraigning the Company as an Accused, 01-08-2026