ITAT Delhi: Quashes 200% Penalty Under Section 270A , Holds Notice Vague and No Misreporting Shown, 27-03-2026
ITAT Delhi: Revenue’s AMP Transfer Pricing Adjustment Deleted; MakeMyTrip Held Owner of Brand, Gateway Charge Disallowance Rejected, and Deferred Income Taxable Only on Accrual Basis, 25-03-2026
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 Delhi: Addition based on WhatsApp chats and screenshots from seized phones cannot stand without proper 65B compliance and chain of custody of electronic evidence., 18-03-2026
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
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 Quashes GST Refund Rejection: Assessee’s refund for July 2024 was rejected by treating support services to overseas group entities as “intermediary services”, but the High Court set aside the order and remanded the matter for fresh decision after proper examination of the agreements and law., 04-03-2026
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