Treaty Protection post Tiger Global: Status vs. Collection clarity in 2025 Act Era

HC: Once audit concludes with no further liability, same issues for similar period cannot be reopened u/s 73

• In Favour of Petitioner
• Citation Number : TS-332-HC(GAUH)-2026-GST

ITAT: Validates application of pre-amended Sec. 153C provisions to prevent absurdity in tax law interpretation

• In Favour of Assessee
• Citation Number : TS-651-ITAT-2026(VIZ)

HC: Grants bail to conman's wife in money-laundering case on grounds of parity with co-accused

HC: Dismisses writ challenging SCN proposing registration cancellation after Revenue demanded coercive pre-deposit

• In Favour of Petitioner
• Citation Number : TS-324-HC(TEL)-2026-GST

HC: Sets aside SCN retrospectively cancelling GST registration; Follows Bansal Casting

• In Favour of Petitioner
• Citation Number : TS-328-HC(P&H)-2026-GST

HC: Validates Sec. 148 notice for post-april 2021 third-party search discoveries; Rejects lack of jurisdiction plea

• In Favour of Assessee
• Citation Number : TS-650-HC-2026(MAD)

HC: Dismisses writ sans exceptional circumstances demonstrated; Permits statutory appeal

• In Favour of Respondent
• Citation Number : TS-327-HC(CAL)-2026-GST

HC: Dismisses writ raising fresh points challenging demand not raised during adjudication; Invokes estoppel doctrine

• In Favour of Petitioner
• Citation Number : TS-326-HC(PAT)-2026-GST

HC: Recording reasons while passing orders required; Quashes retrospective GST registration cancellation

• In Favour of Petitioner
• Citation Number : TS-325-HC(BOM)-2026-GST

NCLT: Can't adjudicate commercial disputes lacking direct nexus with CIRP; Rejects Gensol RP's plea

HC: Officer's attendance whilst ITC reversed during search proceedings ‘involuntary’; Restores proceedings citing delayed declaration

• In Favour of Appellant
• Citation Number : TS-331-HC(KAR)-2026-GST

ITAT: Accepts Boeing India’s characterization as limited risk service provider for training & technical services

• In Favour of Assessee
• Citation Number : TS-361-ITAT-2026(DEL)-TP

SEBI: Passes settlement-order in matter relating to AIF Regulations violation by Unicorn India Ventures entities

DGTR recommends ADD of USD 71.16-128.83/MT on Low Ash Metallurgical Coke imports

ITAT: Quashes Sec. 50C addition citing failure to make mandatory DVO reference despite objection

• In Favour of Assessee
• Citation Number : TS-641-ITAT-2026(LKW)

HC: Quashing assessment by officer who conducted audit, directs authority to decide 'jurisdiction' before merits

• In Favour of Petitioner
• Citation Number : TS-330-HC(KAR)-2026-GST

HC: Quashes final assessment order passed without waiting for DRP’s decision on assessee’s objections

• In Favour of Assessee
• Citation Number : TS-360-HC-2026(DEL)-TP

ITAT: Sec. 54F deduction cannot be denied without cogent reasoning, upholds tax-planning within legal framework

• In Favour of Assessee
• Citation Number : TS-644-ITAT-2026(Mum)

ITAT: Rejects Nil-ALP qua managerial, testing, engineering service fees, deletes adjustment; Follows earlier order

• In Favour of Assessee
• Citation Number : TS-351-ITAT-2026(CHNY)-TP