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

ITAT, Bangalore: Delay in Uploading Form 26A Due to Technical Glitches Cannot Trigger Disallowance; Deletes Notional Interest, ICDS Adjustment and Section 68 Addition, 14-07-2026

ITAT, Ahmedabad: Set Off of Brought Forward Business Loss Allowed Against STCG on Depreciable Assets Under Section 50, 14-07-2026

ITAT Bangalore: Allows BSNL Employees' Appeals; Grants Exemption on Retrenchment Compensation and Full Leave Encashment Despite Delay, 09-07-2026

ITAT Raipur: Deletes Section 68 Addition, Holds Cash Deposit Before Loan Disbursement Alone Cannot Establish Unexplained Credit When Lender’s Identity, Creditworthiness and Genuineness Are Proved, 09-07-2026

ITAT Delhi: Quashes Reassessment and Consequential Penalty for AYs 2014-15 & 2015-16, Reassessment Notices Issued on 31.07.2022 Held Time-Barred, 08-07-2026

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

The High Court of Delhi: Pre-deposit under substituted Section 107(6) of the CGST Act not applicable where adjudicatory proceedings commenced before 01.10.2025; vested right of appeal preserved, 31-07-2026

GSTAT Thane: GST Authorities Cannot Deny Undisputed Pre-GST Transitional ITC Under CGST Act; TRAN-1 Credit, KKC and VAT Credit Allowed, 31-07-2026

The Supreme Court: Upholds Constitutional Validity of Section 16(2)(c) of the CGST Act: No ITC to the Recipient Unless the Supplier Actually Deposits GST with the Govt., 24-07-2026

The High Court of Jammu & Kashmir: Seven-Day Time Limit under Section 129(3) is Mandatory; Delayed Penalty Order Liable to be Quashed, 23-07-2026

The High Court of Punjab & Haryana: Holds Uploading GST SCN/Orders Under 'View Additional Notices and Orders' Does Not Constitute Valid Service; Restores Assessees' Appeal and Adjudication Rights, 21-07-2023

The High Court of Uttarakhand: Section 5 of Limitation Act Not Applicable to Appeals Under Section 107 of CGST Act Beyond Statutory Time Limit, 17-07-2026

The High Court of Orissa: Intervenes where GST interest was wrongly treated as tax, causing an unfair appeal pre-deposit requirement, 15-07-2026

The High Court of Karnataka: Parallel GST Investigation by DGGI Not Barred Until Same Subject-Matter Proceedings Commence; Challenge to Arrest Examined, 07-07-2026

The High Court of Madras: Holds GST Demand Proceedings Initiated U/s. 74 Invalid Where Show Cause Notice Lacked Allegations of Fraud or Suppression; Remands Matter for Fresh Order U/s. 73 and Restores Section 128A Benefit, 07-07-2026