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Bombay High Court Quashes State’s Provisional Bank Account Attachment for Parallel Proceedings in GST Fraud Case; Reaffirms Primacy of Central Authority under Section 6(2)(b) of CGST Act
B. B. Metal Vs Joint Commissioner of State Tax & Ors.
(2026) TaxCorp(IDT) 12278 (HC-BOMBAY)
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Karnataka AAR Rules GST Not Applicable on Bank Rebates for Excise Duty Payments via Corporate Card in Liquor Manufacturing Sector
In the matter of John Distilleries Pvt. Ltd
(2026) TaxCorp(IDT) 12277 (AAR)
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Contribution of Developed Leasehold Land and Hotel Project to LLP for Partnership Interest Constitutes Taxable Supply of Service under GST
In the matter of Aryapride Hotel And Convention Private Limited
(2026) TaxCorp(IDT) 12276 (AAR)
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Bombay High Court Upholds Substantive Right to Concessional Tax under Section 115BAA; Condonation Granted for 13-Day Delay in Filing Form 10-IC Due to Chairman’s Demise
Srivatsa Encivil Pvt. Ltd Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 37963 (HC-BOMBAY) · Section 115BBA
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Delhi High Court Rules Interest from Temporary Parking of Project Funds as Capital Receipt: Not Taxable as Income from Other Sources
VNG Automotive P. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37962 (HC-DELHI)
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Delhi ITAT Asserts No Addition for Bona Fide Disclosure Error: Charitable Society’s Foreign Contribution Misclassification Deemed Procedural, Not Substantive Lapse
Rinchen Zangpo Endowment Society Vs ITO
(2026) TaxCorp(LJ) 37961 (ITAT-DELHI)
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Hyderabad ITAT Nullifies Penalty Under Section 271(1)(c) Due to Fundamental Defect in Show Cause Notice and Penalty Initiation
Tulip Granites Pvt Ltd Vs ACIT
(2026) TaxCorp(LJ) 37960 (ITAT-HYDERABAD) · Section 271(1)(c)
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Tax Deducted at Source (TDS) Credit Cannot Be Denied Solely Due to Mismatch in Timing of Revenue Recognition and TDS Deduction, Subject to Factual Verification
BPTP Limited Vs Deputy Director of Income Tax
(2026) TaxCorp(LJ) 37959 (ITAT-DELHI)
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ITAT Bangalore Grants Section 80P Deduction on Interest from Cooperative Bank Deposits; Follows Supreme Court and Jurisdictional High Court Precedents
Hotel Maleekara Pattina Souharda Sahakaari Sangha Niyamitha Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37958 (ITAT-BANGALORE) · Section 80P(2)(d)
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Reassessment Quashed by Delhi ITAT for Lack of Independent Inquiry and Procedural Lapses; Section 147 Invoked Instead of Proper Section 153C in Case Based on Investigation Wing Report
Vishwanath Agarwal Vs ACIT
(2026) TaxCorp(LJ) 37957 (ITAT-DELHI)
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Delhi ITAT Nullifies Assessment: Notice under Section 143(2) Issued by Incompetent AO Renders Proceedings Void
Rachit Jain Vs DCIT
(2026) TaxCorp(LJ) 37956 (ITAT-DELHI) · Section 143(2)
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Jharkhand High Court Declines Blanket GST Immunity for Local Bodies, Directs Them to Exhaust Statutory Appeals
Jugsalai Nagar Parishad vs Union of India & Ors.
(2026) TaxCorp(IDT) 12275 (HC-JHARKHAND)
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Bombay High Court Quashes Arbitrary Bank Account Attachment Under GST, Citing Non-Compliance with Provisions and Supreme Court Guidelines
Nivara Infradevelopers LLP v. Union of India & Ors
(2026) TaxCorp(IDT) 12274 (HC-BOMBAY)
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Bombay High Court Quashes Arbitrary Bank Account Attachment Under GST, Citing Non-Compliance with Provisions and Supreme Court Guidelines
Nivara Infradevelopers LLP v. Union of India & Ors
(2026) TaxCorp(IDT) 12273 (HC-BOMBAY)
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Rajasthan High Court Upholds Denial of GST Registration in Rajasthan Due to Non-Filing of Returns in Tamil Nadu: Parallel Compliance Obligations Reaffirmed for Multi-State Registrants
Leighton India Contractors Private Limited Vs Union Of India & Ors
(2026) TaxCorp(IDT) 12272 (HC-RAJASTHAN)
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Orissa High Court Quashes GST Demand, Interest, and Penalty for Reversed ITC on Alleged Bogus Supplier, Citing Lack of Independent Inquiry and Double Taxation
Manoja Kumar Nayak & anr. v. Commissioner, GST & Central Excise & Ors.
(2026) TaxCorp(IDT) 12271 (HC-ORISSA)
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Bombay High Court Nullifies GST Registration Cancellation for Lack of Reasoned Order; Directs Fresh Adjudication with Proper Examination of ITC Claims
Florida Solvent Private Limited vs. Superintendent, CGST & Central Excise & Ors.
(2026) TaxCorp(IDT) 12270 (HC-BOMBAY)
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Bombay High Court Allows Fresh Refund Application for Time-Barred Excise Rebate under GST Transitional Provisions
ABB Limited & Siemens Ltd. vs. Union of India
(2026) TaxCorp(IDT) 12269 (HC-BOMBAY)
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Punjab & Haryana High Court Nullifies Show Cause Notice Under Section 73 for Lack of Concrete Details and Specific Allegations on ITC Discrepancies
Abbott Heathcare Private Limited vs Excise and Taxation Commissioner
(2026) TaxCorp(IDT) 12268 (HC-P&H)
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PBPTAT - Benami Nature of Transactions Upheld by SAFEMA Tribunal: Disclosure of Income Not a Shield Against Attachment Orders
Swagatma Enclave Pvt. Ltd Vs The Initiating Officer Apr 10, 2026
(2026) TaxCorp(LJ) 37955 (HC-DELHI)
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