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

ITAT Delhi: Limits Section 69A Addition to 5% of Cash Deposits, Holds Excessive Estimation on Explained Business Receipts Unsustainable - Addition on Cash Deposits Reduced from 10% to 5% due to Lack of Evidence, 02-04-2026

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

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 Bombay: Father’s GST dues were recovered by freezing son’s bank account only because both used the same trade name, but Bombay High Court quashed the DRC-13 attachment for want of notice, adjudication and due process., 15-04-2026

The High Court of Karnataka:  Quashes GST show-cause notices; PIGMY Agents are employees, not business facilitators; GST not payable on commission., 08-04-2026

The High Court of Orissa: Section 74 Invocation Invalid Without Proof of Fraud; No Interest or Penalty Payable After Voluntary ITC Reversal, 08-04-2026

The High Court of Calcutta: GST Authorities Cannot Insist on Personal Appearance or Detain Goods Indefinitely Without Formal Seizure Order; Detention Cannot Continue Without Seizure and Petitioner May Be Rep. by Advocate Under CGST Act, 07-04-2026

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 Supreme Court: Grants Anticipatory Bail in Alleged Stolen Vehicle Scrap and GST Offences Case Involving Alleged GST Fraud Through Stolen Vehicle Scrap and Forged Documents, Considering Cooperation of the Accused and Leaving Merits of the Allegations to Be Decided at Trial, 09-03-2026