SC: Govt. circular cannot justify unexplained 9-year delay in lodging FIR; Quashes criminal proceedings

SC: Promissory estoppel doctrine cannot compel State to grant unintended industrial policy benefits to enterprises

SC: Grievous injuries alone insufficient to sustain attempt to murder conviction u/s 307 IPC

SC: State cannot arbitrarily deny regularization benefits to similarly placed long-serving temporary workers

SC: Sec. 33(1)(a) limited to clerical corrections, can't be invoked to modify interest component of award

SC: Stakes on uncertain outcomes render online-gaming taxable actionable claims; Valuation must conform to Rules

• In Favour of Petitioner
• Citation Number : TS-391-SC-2026-GST

SC: Online skill games played for stakes lose Article 19 shield; States can impose total ban

• In Favour of Petitioner
• Citation Number : TS-392-SC-2026-GST

The Principal Purpose Test: India’s Next Treaty Frontier

AAR: Rose Water “Pooja Panneer” not Pooja Samagri; Rejects exemption, Rules 18% GST-levy

• In Favour of Respondent
• Citation Number : TS-396-AAR(TN)-2026-GST

AAR: Foreign director’s commission taxable as import of services; Overseas marketing agents “intermediary”, no GST leviable

• In Favour of Not Applicable
• Citation Number : TS-395-AAR(TN)-2026-GST

ITAT: Quashes time-barred final assessment order, statutory timeline prescribed u/s. 144C(13) not followed

• In Favour of Assessee
• Citation Number : TS-422-ITAT-2026(Mum)-TP

ITAT: Deletes management support services adjustment, final order passed without OGE by TPO

• In Favour of Assessee
• Citation Number : TS-421-ITAT-2026(DEL)-TP

New Zealand : Budget 2026: No New Taxes, but Notable Changes Proposed for Banks, Foreign Investment, Contractors and R&D

ITAT: Deletes addition on per-diem received in UK during non-resident status period

• In Favour of Assessee
• Citation Number : TS-782-ITAT-2026(DEL)

AAAR: Compostable plastic bags taxable at 5%, conditional on biodegradability; Upholds AAR ruling

• In Favour of Respondent
• Citation Number : TS-394-AAAR(RAJ)-2026-GST

HC: Grants interim injunction restraining use of “OTIDE” passing off Sun Pharma’s “OCTRIDE” mark

Key takeaways from SC judgment granting partial relief to RIL in Reliance Petroleum trades case

The Rise and Fall of Section 13(8)(b)

ITAT: Remits TP adjustment qua IGS; Directs TPO to examine evidence/additional evidence

• In Favour of Both, Partially
• Citation Number : TS-420-ITAT-2026(DEL)-TP

ITAT: Rejects Nil ALP qua intra-group services, deletes adjustment, as Assessee demonstrated receipt of services

• In Favour of Assessee
• Citation Number : TS-419-ITAT-2026(Ahd)-TP