ITAT Lucknow: Penalty under Section 272A(1)(d) deleted as assessee's acute depression constituted reasonable cause under Section 273B for non-compliance with notices., 27-05-2025

ITAT Mumbai: Section 54 Relief Cannot Be Denied Merely Due to Delay in Possession; Allotment of Under-Construction Flats and Timely Investment Satisfy Statutory Requirements Despite Non-Registration of Agreement., 20-05-2026

ITAT Bangalore: Penalty u/s 271AAC cannot be levied automatically on addition made u/s 68; disclosure of unsecured loans in books negates concealment and warrants deletion of penalty., 19-05-2026

The Supreme Court Landmark ruling: Reopening under Sections 147/148: “Change of Opinion” Bar Reaffirmed; Reassessment Validity Depends on Recorded Reasons and Tangible Material (concept of fresh tangible material seems done away for reopening within four years), 12-05-2026

ITAT Delhi: Deletes Rs.56.5 Lakh Additions Under Section 69A Based on Mere WhatsApp Chats and Presumptions Without Corroborative Evidence, 06-05-2026

The Supreme Court: Remands Reassessment Cases To High Courts directed to determine the assessment year first and, if it is AY 2015-16, strike down the notices as time-barred, 04-05-2026

The High Court of Calcutta: Directs Refund of Amount Recovered Beyond 20% of Disputed Tax Demand Due to Illegal Section 245 Adjustment During Pendency of Appeal., 04-05-2026

ITAT Hyderabad: Addition based on third-party seized documents and retracted statements without corroborative evidence deleted; Sections 132(4A) and 292C presumption not applicable against assessee, 30-04-2026

ITAT Ahmedabad: Reopening Under Section 147 Invalid for Non-Specific Reasons and Lack of Independent Application of Mind; Reassessment Quashed, 23-04-2026

ITAT: Section 153C Proceedings Quashed as Third-Party Loose Sheets, Unauthenticated Digital Evidence, Truecaller Data, Mobile Contacts, WhatsApp Chats and Inferential Identification Through ‘DD’ Code Failed to Establish a Live and Cogent Nexus with the Assessee; Suspicion Cannot Replace Proof, Presumptions Under Sections 292C/132(4A) Cannot Be Extended to Third Parties, and Digital Data Must Satisfy Tests of Admissibility, Authenticity and Independent Corroboration Before Supporting an Addition of Rs. 32.14 Crores., 20-04-2026

The Supreme Court: Permits Delayed GST Appeal Within Eight Weeks but Declines to Adjudicate Constitutional Challenge to Section 16(2)(c) CGST Act, Leaving ITC Dispute Open Before Appellate Forum, 29-05-2026

The High Court of Allahabad: FIR Charge-Sheet and Cognizance Order Against an Advocate for Filing a GST Appeal has been quashed - Professional Acts of an Advocate Cannot Constitute Criminal Conspiracy with Client., 21-05-2026

The High Court of Allahabad: GST Appeal Limitation Begins from Actual Communication of Order, Not Mere Portal Uploading., 19-05-2026

The High Court of Delhi: Limitation Period U/s. 74(10) of CGST Act is mandatory and order passed beyond prescribed five-year period is without jurisdiction and liable to be quashed., 12-05-2026

The High Court of Bombay: Quashes Show Cause Notice - No GST on Corporate Guarantee Issued Without Consideration to Subsidiaries - Not Taxable Under GST, Quashes DGGI Proceedings, 06-05-2026

The High Court of Tripura: Order was merely uploaded on GST portal and Speed Post delivery was not proved — Prima facie violation of Section 169(1)(b) and protected the Assessee, 06-05-2026

The High Court of Gujarat: Upholds constitutional validity of section 16(2)(c) - ITC Conditional on Actual Tax Payment, No Relief for Bona Fide Purchasers, 01-05-2026

The High Court of Bombay: Quashes GST demand on the Tata–Docomo arbitral award settlement, holding that the payment and withdrawal of enforcement proceedings were not a taxable “supply” of service under GST., 30-04-2026

The High Court of Telangana: GST registration was cancelled for non-filing of returns for six months. Since the GST portal did not permit online revocation due to limitations, the Telangana High Court allowed the Assessee to file a physical revocation application, and directed the Department to decide it within 3 weeks., 27-04-2026

The High Court of Karnataka: Allowed Section 128A  Scheme waiver application filed beyond three months from the notified date - Waiver Application Cannot Be Rejected as Time-Barred When Statutory Provision Is Directory, Not Mandatory, 17-04-2026