ITAT Ahmedabad: Upholds Rs. 80 Lakh Addition for Bogus Political Donation, Rules RTGS Payments and Donation Receipts Cannot Validate Sham Accommodation Entries, 09-06-2026
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
The High Court of Bombay: GST Show Cause Notice (SCN) Clubbing Multiple Financial Years Held Without Jurisdiction; Demand, Penalty and Recovery Proceedings Quashed, 09-06-2026
The High Court of Gauhati: Partners Retaining Benefits of Tax-Evasive Transactions Liable for Penalty Under Section 122(1A); Provision Applies Even to Pre-01.01.2021 Transactions Where SCN Was Issued After Its Enforcement, 08-06-2026
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: Quashed a GST assessment order where notice, reply, and hearing dates were fixed on the same day, holding it violated natural justice and mandatory personal hearing requirements., 27-05-2026
The High Court of Allahabad: Section 74(5) benefit cannot be denied when timely claimed - DRC-01A was not issued before DRC-01, denying the Assessee the 15% penalty settlement window - Non-Issuance of DRC-01A Cannot Defeat Assessee’s Right to Reduced 15% Penalty Under Section 74(5) of the CGST Act., 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