ITAT, Ahmedabad: Section 54F Deduction Allowed Despite Absence of Completion Certificate Where Construction Was Proved by Documentary Evidence, 15-07-2026

ITAT, Bangalore: Delay in Uploading Form 26A Due to Technical Glitches Cannot Trigger Disallowance; Deletes Notional Interest, ICDS Adjustment and Section 68 Addition, 14-07-2026

ITAT, Ahmedabad: Set Off of Brought Forward Business Loss Allowed Against STCG on Depreciable Assets Under Section 50, 14-07-2026

ITAT Bangalore: Allows BSNL Employees' Appeals; Grants Exemption on Retrenchment Compensation and Full Leave Encashment Despite Delay, 09-07-2026

ITAT Raipur: Deletes Section 68 Addition, Holds Cash Deposit Before Loan Disbursement Alone Cannot Establish Unexplained Credit When Lender’s Identity, Creditworthiness and Genuineness Are Proved, 09-07-2026

ITAT Delhi: Quashes Reassessment and Consequential Penalty for AYs 2014-15 & 2015-16, Reassessment Notices Issued on 31.07.2022 Held Time-Barred, 08-07-2026

The High Court of Chhattisgarh: Notice under Section 148A(b) held invalid and reassessment quashed as the Assessing Officer, despite obtaining approval to conduct an inquiry under Section 148A(a), bypassed the mandatory inquiry and directly issued the show-cause notice under Section 148A(b). 08-07-2026

ITAT Ahmedabad: Reassessment Quashed as AO Reopened Assessment on Borrowed Satisfaction Without Independent Inquiry Under Section 148A; Bogus Purchase Addition Deleted, 07-07-2026

ITAT Delhi: Upholds Deletion of Additions for Directors' Loans, Bad Debts and Estimated Profit; Dismisses Revenue Appeals, 03-07-2026

ITAT Delhi: Upholds Deletion of Bogus Purchase Additions, Holds RCI Transactions Genuine on Documentary Evidence; Revenue's Appeals Dismissed, 03-07-2026

The High Court of Uttarakhand: Section 5 of Limitation Act Not Applicable to Appeals Under Section 107 of CGST Act Beyond Statutory Time Limit, 17-07-2026

The High Court of Orissa: Intervenes where GST interest was wrongly treated as tax, causing an unfair appeal pre-deposit requirement, 15-07-2026

The High Court of Karnataka: Parallel GST Investigation by DGGI Not Barred Until Same Subject-Matter Proceedings Commence; Challenge to Arrest Examined, 07-07-2026

The High Court of Madras: Holds GST Demand Proceedings Initiated U/s. 74 Invalid Where Show Cause Notice Lacked Allegations of Fraud or Suppression; Remands Matter for Fresh Order U/s. 73 and Restores Section 128A Benefit, 07-07-2026

GSTAT Delhi: Upholds Anti-Profiteering Order Against Emaar India; Directs Passing of Remaining ITC Benefit with 18% Interest, No Penalty, 06-07-2026

GSTAT Delhi: Builder Liable to Refund Remaining ITC Benefit with 18% Interest; No Penalty as Contravention Ended Before Section 171(3A) Came into Force, Eligible homebuyers, 02-07-2026

The High Court of Kerala: GST Input Tax Credit (ITC) cannot be denied if the taxpayer has filed the relevant tax returns within the prescribed time limit u/s 16(5), 02-07-2026

The High Court of Gujarat: Transitional VAT ITC Carried Forward Under GST Not Refundable in Cash; Only Re-credit to ECL Permissible, 29-06-2026

The High Court of Guwahati: Section 14 of the Limitation Act applies to exclude the time spent bona fide in rectification proceedings u/s 161 of the CGST Act; appeal cannot be rejected mechanically for want of a separate condonation application when filed within the condonable period., 24-06-2026

AAR Gujarat: Compensation Recovered from Transporters for Loss or Damage to Goods Treated as Liquidated Damages, Not Consideration for Supply, and Hence Not Liable to GST, 24-06-2026