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Jammu & Kashmir High Court Upholds Validity of Show Cause Notices: Cross-LoC Trade Held Intra-State and Liable to GST
New Gee Enn & Sons vs Union of India & Ors.
(2026) TaxCorp(IDT) 12474 (HC-JHARKHAND)
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Kerala High Court Sets Aside Best Judgment GST Assessments for Failure to Serve Mandatory Notices Under Section 169
Mundeth Ply Boards vs State Tax Officer & Ors.
(2026) TaxCorp(IDT) 12473 (HC-KERALA)
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Supreme Court Upholds Bombay High Court Decision: No GST on Assignment of Leasehold Rights in Industrial Land Where Not in Course of Business
Assistant Commissioner (Anti Evasion) & Anr Vs Aerocom Cushions Private Limited
(2026) TaxCorp(IDT) 12472 (SC)
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GSTAT Delhi Rules Procedural Delay Does Not Bar Anti-Profiteering Proceedings; Siddha Infradev LLP Ordered to Refund Rs. 63.93 Lakhs with 18% Interest for Failing to Pass on ITC Benefit to Homebuyers
DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs Siddha Infradev LLP
(2026) TaxCorp(IDT) 12471 (GSTAT-Delhi)
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Bombay High Court Invalidates GST Reassessment for Non-Consideration of Assessee’s Submissions Despite Remand Directions
Shree Govind Traders Vs. The Deputy Commissioner of State Tax & Ors.
(2026) TaxCorp(IDT) 12470 (HC-BOMBAY)
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Bombay High Court Quashes Rectification Order for Denial of Personal Hearing and Overlapping GST Proceedings; Orders De Novo Adjudication with Fresh Notice and Hearing
Taiyo Nippon Sanso India Pvt. Ltd. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12469 (HC-BOMBAY)
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Bombay High Court Declares Provisional Attachment of Bank Account under Section 83(2) of CGST Act as Expired by Law: Attachment Lapses After One Year
Aurosis Enterprises Vs The Union of India & Anr.
(2026) TaxCorp(IDT) 12468 (HC-BOMBAY)
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Supreme Court Relaxes Bail Bond Requirement for GST Accused; Security Condition Tied to Disclosed Assets Rather Than Undetermined Tax Liability
Baldeep Singh Sapra vs State (Directorate General of GST Intelligence) Chandigarh
(2026) TaxCorp(IDT) 12467 (SC)
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Delhi High Court Rules Secondment Reimbursements to EY US as Taxable FTS under Section 9(1)(vii) and Article 12 of India-US DTAA, Finds ‘Make Available’ Test Satisfied
Ernst And Young U.S. LLP Vs The CIT
(2026) TaxCorp(LJ) 38234 (HC-DELHI)
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Telangana High Court Nullifies Penalty under Section 271D: Lacks Jurisdiction and Absence of AO’s Satisfaction on Section 269SS Violation
Ramoji Rao and another Vs The Additional Commissioner of Income Tax
(2026) TaxCorp(LJ) 38233 (HC-AP) · Section 271D
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Delhi ITAT Disallows Derivative Loss; Finds Synchronized Trading and Manipulation in Stock Options Transactions Based on SEBI Findings
Ravi Prakash Aggarwal Vs DCIT
(2026) TaxCorp(LJ) 38232 (ITAT-DELHI)
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Cochin ITAT Denies Section 80-IB(10) Deduction: Project Area Below Prescribed One-Acre Threshold is Fatal to Claim
P.V. Hemalatha Vs The CIT
(2026) TaxCorp(LJ) 38231 (ITAT-COCHIN) · Section 80IB(10)
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Mumbai ITAT Confirms Section 54 Exemption for Investment in Under-Construction Flat Despite Non-Receipt of Possession Due to Builder Delay
Vaibhav Vijay Sawant Vs Income Tax Officer
(2026) TaxCorp(LJ) 38230 (ITAT-MUMBAI) · Section 54
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Kerala AAAR Reclassifies ‘Chinese Potato (Koorka)’ as Preserved Vegetables under CTH 20052000; Upholds ‘Ready-to-Eat Curry’ Items under CTH 21069099, Not Chapter 16
In the matter of HIC-ABF SPecial Foods Pvt Ltd
(2026) TaxCorp(IDT) 12466 (AAR)
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AAR Tamil Nadu: GST Reverse Charge Applicable on Commission to Foreign Director for Sourcing Orders; Not Payable on Foreign Marketing Agents’ Commission—Distinct Treatment for Intermediaries and C&F Agents
In the matter of Sampurnam Hosieries Impex Private Limited
(2026) TaxCorp(IDT) 12465 (AAR)
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Rajasthan AAAR Upholds GST Rate on Plastic Bags: Bio-degradability Certification Not Within AAR Jurisdiction; Field Officers to Decide Eligibility
In the matter of Easy Flux Polymers Private Limited
(2026) TaxCorp(IDT) 12464 (AAR)
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West Bengal AAR Confirms 18% GST on Polypropylene Packing Boxes and Closures: Detailed Classification under Tariff Items 39231090 and 39235090
In the matter of Jai Hind Plastics
(2026) TaxCorp(IDT) 12463 (AAR)
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AAR West Bengal Upholds Distinct GST Classification: Laundry Soaps Taxable at 18% Despite High TFM, Not Treated as Toilet Soaps
In the matter of Swadeshi Soap Industries
(2026) TaxCorp(IDT) 12462 (AAR)
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Supreme Court Grants Bail in ₹40 Crore GST Evasion Case, Emphasizes Limits on Pre-Trial Detention under Section 132 CGST Act
Narendra Choudhary v. Union of India
(2026) TaxCorp(IDT) 12461 (SC)
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Temple Authorities’ Licensing Fees for Collection of Devotee-Donated Hair Held Taxable as Service under GST, Rules Tamil Nadu AAR
In the matter of Chelliah Rangaraj
(2026) TaxCorp(IDT) 12460 (AAR)
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