Tiger Balm Relieves the Pain but Tiger Global Judgment Does Not

NCLAT: Legal notice issued prior to demand-notice under Rule 7 constitutes valid invocation of personal-guarantee

HC: Section 74 does not permit best-judgment assessment or extrapolation; Upholds rejection of cross-examination opportunity

• In Favour of Petitioner
• Citation Number : TS-1062-HC(MAD)-2025-GST

HC: Raps Revenue for ‘arbitrary’ TDS orders, emphasises ease of doing business imperative

• In Favour of Assessee
• Citation Number : TS-60-HC-2026(DEL)

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)