AAAR: Portion of Mining Royalty contributed towards State Govt. District Mineral Foundation Trust exempt; Modifies AAR-ruling

• In Favour of Appellant
• Citation Number : TS-144-AAAR(TEL)-2026-GST

ITAT: Extended 12 months period u/s 153(4) inapplicable to eligible Assessee u/s 144C(15); Quashes assessment as time-barred

• In Favour of Assessee
• Citation Number : TS-304-ITAT-2026(HYD)

Blockbuster Hinduja GAAR case comes alive as ASG N. Venkataraman anchors Revenue’s defence

HC: Sales tax subsidy received under State Government scheme, non-taxable capital receipt; ‘Purpose test’ prevails

• In Favour of Assessee
• Citation Number : TS-303-HC-2026(P & H)

HC: Capital gain not taxable in JDA execution AY, as already taxed in subsequent AY

• In Favour of Assessee
• Citation Number : TS-302-HC-2026(KAR)

HC: Condones delay in compounding charges payment for TDS defaults as delay due to bona fide financial hardship

• In Favour of Assessee
• Citation Number : TS-301-HC-2026(MAD)

ITAT: Sec. 11 exemption cannot be denied as property registered in Trustee’s name sans evidence of personal benefits

• In Favour of Assessee
• Citation Number : TS-300-ITAT-2026(CHNY)

ITAT: Retrospective trust cancellation u/s 12A based on assessment order impermissible sans allegation of non-genuine activities

• In Favour of Assessee
• Citation Number : TS-299-ITAT-2026(LKW)

ITAT: Assessee’s receipts from sale of software licenses, not liable to tax, sans PE/DAPE in India

• In Favour of Assessee
• Citation Number : TS-298-ITAT-2026(DEL)

ITAT: Holds Sec. 153D approval as mechanical, without application of mind; Quashes assessment order as invalid

• In Favour of Assessee
• Citation Number : TS-297-ITAT-2026(RAI)

HC: SCN uploaded only under ‘Additional Notices’ tab invalid; Sets aside ex-parte GST orders

• In Favour of Petitioner
• Citation Number : TS-143-HC(DEL)-2026-GST

HC: Declines to entertain writ citing availability of GSTAT

• In Favour of Petitioner
• Citation Number : TS-142-HC(TEL)-2026-GST

ITAT: Parallel proceedings invalid, quashes reassessment initiated during pendency of scrutiny assessment against Lalit Modi

• In Favour of Assessee
• Citation Number : TS-296-ITAT-2026(DEL)

Citing coordinate bench rulings, Bombay-HC grants interim-protection in levy on leasehold-rights assignment

HC: Directs Revenue to consider manual application for revocation of GST registration cancellation

• In Favour of Petitioner
• Citation Number : TS-141-HC(TEL)-2026-GST

NCLT: Initiates insolvency proceedings against Marveledge's personal guarantor over Rs. 226 crore debt

NCLAT: “Exact quantum of debt irrelevant once threshold crossed”; Dismisses appeal by ‘negligent’ suspended management

HC: Providing ‘ground of arrest’ mandatory, not ‘reasons to believe’; Declares remand illegal

• In Favour of Petitioner
• Citation Number : TS-140-HC(ALL)-2026-GST

ITAT: Allows Sec. 80-IC deduction for unit in notified area regardless of Schedule 14 list

• In Favour of Assessee
• Citation Number : TS-295-ITAT-2026(DEL)

HC: Appellate authority has wider jurisdiction to confirm, modify or annul the order; Dismisses writ

• In Favour of Respondent
• Citation Number : TS-139-HC(MP)-2026-GST