ITAT, Ahmedabad: Section 263 Revision Not Sustainable Where AO Took Plausible View on Bogus Purchases; Section 69C/115BBE Cannot Be Substituted for Section 37 Merely on PCIT’s Different View, 25-08-2026

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

The High Court of Bombay: Section 127 transfer for coordinated investigation cannot be sustained when the assessment of the searched person has already been completed and the very purpose of centralisation has ceased to exist., 18-08-2026

The Supreme Court: Grants SLP in Section 276CC prosecution case; issues relating to wilfulness, belated return, Section 278E presumption and absence of assessment to be examined, 10-08-2026

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

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

The High Court of Gujarat: Quashes GST Cancellation and Appellate Orders After State Tax Officer Relied on Non-Existent and Irrelevant AI-Generated Case Laws; Directs Fresh Proceedings and Makes AI-Use Instructions Mandatory, 20-08-2026

The High Court of Orissa: Quashes Ex Parte ITC Mismatch Order for Non-Compliance with GST Circular 183/15/2022-GST and Directs Fresh Verification of ITC Claim., 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