HC: Human error in demand breakup cannot defeat Amnesty Scheme u/s 128A

• In Favour of Petitioner
• Citation Number : TS-225-HC(MAD)-2026-GST

HC: Parallel GST proceedings invalidate bank attachment; Reiterates bar under Section 6(2)(b)

• In Favour of Petitioner
• Citation Number : TS-224-HC(BOM)-2026-GST

SC: Copy of SC order in Vedanta’s challenge to Adani Group winning Jaiprakash Associates bid

ITAT: Deletes TP-adjustment w.r.t interest on ECB for Vodafone Idea, considers RBI-approved ceiling

• In Favour of Assessee
• Citation Number : TS-292-ITAT-2026(Mum)-TP

ITAT: Commission on accommodation entries cannot be estimated on both purchases and sales

• In Favour of Assessee
• Citation Number : TS-493-ITAT-2026(Mum)

SC admits Revenue's SLP on exact date when Sec. 153 limitation period kicks in

AAR: Rebate received from Bank’s corporate card for paying excise duty, not subject to GST

• In Favour of Applicant
• Citation Number : TS-223-AAR(KAR)-2026-GST

MCA: Proposes merger of multiple incorporation-related forms, easing compliance for One Person Cos.

SC: Mere Board-Resolution signing doesn't establish day-to-day involvement; Quashes NI Act proceedings against Director

SC: Litigant can't file fresh-proceedings again on same cause of action; Quashes HC-order appointing arbitrator

ITAT: 50% presumptive rate u/s 44ADA inapplicable to business correspondent; Upholds Sec. 44AD declaration

• In Favour of Assessee
• Citation Number : TS-491-ITAT-2026(Mum)

ITAT: Non-issuance of Sec. 143(2) notice doesn’t invalidate assessment proceedings pursuant to revision order

• In Favour of Assessee
• Citation Number : TS-489-ITAT-2026(Bang)

IBBI: Publishes Committee Report on framing guidelines for insolvency proceedings in real estate sector

ITAT: Sec. 263 jurisdiction validly exercised given assessment order ‘erroneous’ for absence of inquiry

• In Favour of Assessee
• Citation Number : TS-492-ITAT-2026(CHANDI)

HC: Recipient's registration cancellation over alleged fraudulent ITC unsustainable without cogent evidence beyond suppliers’ cancellation

• In Favour of Petitioner
• Citation Number : TS-221-HC(BOM)-2026-GST

NCLT: Orders Corporate Debtor’s liquidation in absence of eligible creditor to constitute CoC

NCLAT: Upholds related-party accounting entry as preferential transaction under IBC

NCLAT: “Post-facto sharing of activities already undertaken akin to treating CoC as post-box”; Upholds auction-cancellation

HC: HC: Intentional failure to disclose capital gains, concealment of income; Rejects inadvertent omission plea, confirms penalty

• In Favour of Revenue
• Citation Number : TS-490-HC-2026(MAD)

IBBI: Releases Study Report on Resolution Professionals