SC allows challenge against cut-off date for LoC based exemption under DGFT’s MIP-notification

HC: Refund filed under “Any Other” category cannot be denied due to portal lacuna

• In Favour of Petitioner
• Citation Number : TS-24-HC(GUJ)-2026-GST

HC: Quashes GST demand raised beyond SCN; Reiterates bar u/s 75(7) on travelling beyond notice

• In Favour of Petitioner
• Citation Number : TS-23-HC(CAL)-2026-GST

SEBI: Slaps Rs. 90-lakh fine on 12 entities in front-running case; Bars for 5 years

Distributor Models and Transfer Pricing - An Indian Perspective

ITAT: IBC moratorium bars tax recovery, not determination of liability; Restores Revenue’s appeal

• In Favour of Assessee
• Citation Number : TS-1762-ITAT-2025(Mum)

HC: Flags multiple lapses, directs accounts, seized cash/goods release; Directs inquiry into officer’s inaction

• In Favour of Petitioner
• Citation Number : TS-22-HC(GUJ)-2026-GST

HC: Freedom of movement can't be restricted merely due to ongoing SFIO probe; Quashes LOC

HC: Affirms ICAI's decision to remove CA's name from register of members for audit lapses

HC: Directs MCA to order SFIO probe into attached Rose valley assets constituting 'public money'

HC: Lawyers can't be compelled to reveal 'source' of document provided by client

HC: Writ court cannot condone appeal filing delay over a period prescribed by section 107

• In Favour of Petitioner
• Citation Number : TS-1061-HC(GUJ)-2025-GST

HC: Stays Central’s parallel SCN till disposal of appeal before State’s Appellate Authority

• In Favour of Petitioner
• Citation Number : TS-21-HC(TEL)-2026-GST

HC: Rejects plea to arbitrate Oberoi family feud over estate basis 'unsigned' AoA

ITAT: Treats export incentive viz, MEIS scrip & duty drawback income as operating in nature; Grants working capital adjustment

• In Favour of Assessee
• Citation Number : TS-815-ITAT-2025(CHNY)-TP

ITAT: AO cannot disallow entire purchases sans independent inquiry; Caps addition on bogus purchases at 4%

• In Favour of Assessee
• Citation Number : TS-59-ITAT-2026(DDN)

ITAT: Directs aggregation of business management & consultancy services payments under TNMM; Remits ALP-determination

• In Favour of Assessee
• Citation Number : TS-814-ITAT-2025(CHNY)-TP

NCLAT: Upholds Adani Power’s Rs. 4,000 cr. resolution plan for Vidarbha Industries

ITAT: PCIT lacks jurisdiction to direct initiation of penalty proceeding u/s 271E sans AO’s satisfaction in assessment order

• In Favour of Assessee
• Citation Number : TS-56-ITAT-2026(DEL)

ITAT: Benefit to Infosys Ltd. not ‘charitable purpose’; Clarifies preservation of environment should be for general public interest

• In Favour of Revenue
• Citation Number : TS-58-ITAT-2026(Bang)