HC: Directs CA to raise NFRA-jurisdiction challenge before Authority itself; Restrains coercive action until decision

HC: Registration cannot be denied after clearance of dues; Section-29 ensures reintegration of Assessee into tax-fold

• In Favour of Petitioner
• Citation Number : TS-37-HC(BOM)-2026-GST

HC: Denies condonation of delay in appeal-filing as Article 226 jurisdiction cannot override statutory time-limit

• In Favour of Respondent
• Citation Number : TS-36-HC(GUJ)-2026-GST

SC: Demolition of private property requires clear statutory grounds and due consideration of relevant factors

SC: Written demand not sine qua non for industrial dispute; Sec. 33 inapplicable to disputed workmen

SC: Grants bail to dentist in wife’s death case as initial FIR lacked dowry demand allegations

SC: Sec. 175(4) BNSS affidavit mandatory for complaints seeking investigation against Public Servants

SC: No pervasive ouster of Civil Court’s jurisdiction under Waqf Act; Waqf Tribunal's powers limited

ITAT: ITAT: Penalty is quasi-criminal; Clear & specific satisfaction is sine qua non for levy u/s 271(1)(c)

• In Favour of Assessee
• Citation Number : TS-107-ITAT-2026(Mum)

ITAT: Remits selection of comparables in MSS segment in second round of proceedings

• In Favour of Both, Partially
• Citation Number : TS-62-ITAT-2026(DEL)-TP

ITAT: Quashes final assessment order passed in name of non-existent amalgamating company; Follows Maruti Suzuki HC-ruling

• In Favour of Assessee
• Citation Number : TS-63-ITAT-2026(DEL)-TP

HC: Bifurcation of suit between Arbitral Tribunal and Civil Court would cause delay; Rejects second-appeal

HC: Search in FY 2024-25 cannot trigger reassessment for AY 2015-16 due to limitation bar; Quashes reassessment notice

• In Favour of Assessee
• Citation Number : TS-104-HC-2026(GUJ)

HC: Upholds interim injunction against Canva over ‘present and record’ feature, affirms claim-centric patent analysis

ITC Reversal When Capital Goods Are Disposed — The Right Rule

HC: Clarifies eligibility yardstick under RBI’s MSME revival framework

SC: Upholds judgment validating service through GST portal to be ‘proper-service’

• In Favour of Respondent
• Citation Number : TS-35-SC-2026-GST

Revenue files SLP in DDT vs DTAA rate controversy, challenges HC judgment

HC: Following division-bench ruling, validates service through portal to be ‘proper-service’

• In Favour of Respondent
• Citation Number : TS-1064-HC(KER)-2025-GST

ITAT: Automatic re-investment of dividends doesn't create ‘undisclosed assets’; Deletes BMA addition

• In Favour of Assessee
• Citation Number : TS-103-ITAT-2026(Mum)