AAR: Amounts received in arbitral award for pre-GST works linked to ‘price revisions’ taxable as ‘consideration’

• In Favour of Applicant
• Citation Number : TS-83-AAR(WB)-2026-GST

AT PMLA: Conversion of “demonetized currency” into gold during currency ban period constitutes ‘proceeds of crime’

HC: Police lacks power to debit-freeze bank account in GST-complaints without Magistrate’s order; Clarifies territorial writ- jurisdiction

• In Favour of Petitioner
• Citation Number : TS-82-HC(CAL)-2026-GST

Government notifies SEZ Rules, 2026; Inserts Form GA for IFSC units

HC: Determination of Co.'s resolution prospects falls within NCLT's 'exclusive' domain; Allows transfer plea

ITAT: Procedural compliance are "handmaids of justice"; Rules delayed submission of TRC/Form 10F curable defect

• In Favour of Assessee
• Citation Number : TS-181-ITAT-2026(HYD)

RBI: Amends FEMA Borrowing and Lending Regulations; ECB by eligible CIRP entities contingent on resolution plan

HC: Mentioning Judges names in affidavit while citing precedents “totally uncalled for”; Cautions CGST officer

• In Favour of Applicant
• Citation Number : TS-81-HC(ALL)-2026-GST

HC: Dismisses Revenue’s writ-appeal, 10-year delay in giving effect to Tribunal's directions qua comparables unreasonable

• In Favour of Assessee
• Citation Number : TS-160-HC-2026(KAR)-TP

ITAT: Directs TPO recompute ALP w.r.t inter-unit power-transfer considering DRP's directions

• In Favour of Both, Partially
• Citation Number : TS-159-ITAT-2026(CHNY)-TP

HC: “ONE FOR ALL” not descriptive of books; Quashes rejection of Oswaal Books’ registration plea

ITAT: Remits adjustment w.r.t coal purchase; Clerical error on credit note doesn’t invalidate authenticity

• In Favour of Both, Partially
• Citation Number : TS-161-ITAT-2026(CHNY)-TP

SC: Pendency of counterclaim for damages against financial-creditor no bar on creditor's right to invoke IBC

AAR: Spent earth from rice bran oil refining classifiable under HSN 3802, attracts 18% GST

• In Favour of Applicant
• Citation Number : TS-80-AAR(AP)-2026-GST

AAR: ERCC collecting royalty from mining leaseholders on State Government’s behalf, exempt

• In Favour of Applicant
• Citation Number : TS-1076-AAR(AP)-2025-GST

ITAT: Interest on FDRs taxable as IoS; Cites funds not borrowed for earning interest income but for construction

• In Favour of Assessee
• Citation Number : TS-180-ITAT-2026(DEL)

When Amalgamation Becomes Realisation: Supreme Court on Taxing Share Swaps as Business Income

ITAT: Confirms addition citing Assessee’s inability to establish identity, credit worthiness & genuineness of transactions

• In Favour of Revenue
• Citation Number : TS-179-ITAT-2026(DEL)

India’s SBO Framework - Regulatory Architecture, Areas of Divergence with PMLA and FATF Frameworks, and Reform Perspectives

HC: ITC not admissible on electricity supplied from captive power plants to employees' township

• In Favour of Appellant
• Citation Number : TS-1075-HC(CHAT)-2025-GST