HC: Quashes penalty order issued without SCN; Violates natural justice mandate

• In Favour of Petitioner
• Citation Number : TS-315-HC(P&H)-2026-GST

HC: Restores GST registration retrospectively despite delayed appeal

• In Favour of Petitioner
• Citation Number : TS-314-HC(BOM)-2026-GST

GSTAT: Directs DGAP to investigate ITC reversal of Rs. 47.46 cr in LDA profiteering case

• In Favour of Not Applicable
• Citation Number : TS-313-GSTAT(DEL)-2026-GST

HC: Refusing to read down Section-16(2)(c ), upholds constitutional-validity; ITC eligible only upon supplier’s tax payment

• In Favour of Respondent
• Citation Number : TS-312-HC(GUJ)-2026-GST

HC: Post-merger, proceedings initiated against amalgamating entity void- ab-initio; Quashes demand against Vodafone-Idea -Ltd

• In Favour of Petitioner
• Citation Number : TS-311-HC(BOM)-2026-GST

April 2026 GST collection hits record high of Rs 2.43 lakh cr, grows 8.7% Y-o-Y

HC: Quashes Rs.1,524 cr IGST demand on Tata-Docomo arbitral award payments, cites no ‘supply’

HC: In Tata Sons - Docomo case, Bombay HC holds that Damages are not liable to GST, there being no ‘supply’

• In Favour of Petitioner
• Citation Number : TS-310-HC(BOM)-2026-GST

SC: “Director’s liability u/s 138 of NI-Act subsists despite liquidation proceedings under IBC”; Upholds HC order

SC: No interim challenge u/s 34 for arbitrator's rejection of jurisdiction plea

SC: “RP’s claim admission doesn’t extend limitation”; Quashes NCLAT-order affirming CIRP initiation

ITAT: Nature of benefit, not status of employer at time of retirement to be considered u/s 10(10AA); Grants full exemption

• In Favour of Assessee
• Citation Number : TS-622-ITAT-2026(Bang)

HC: Grants liberty to file fresh petitions qua limitation u/s.144C & 153 considering retro amendment

• In Favour of Assessee
• Citation Number : TS-343-HC-2026(DEL)-TP

ITAT: Upholds deletion of adjustment qua 'distress sale', TPO failed to consider Nokia India's 'shut-down'

• In Favour of Assessee
• Citation Number : TS-342-ITAT-2026(CHNY)-TP

ITAT: Securitization Trust income taxable in hands of security receipt holders, not Trust; Rejects AOP status for Trust

• In Favour of Assessee
• Citation Number : TS-621-ITAT-2026(Mum)

ITAT: Entrepreneurial risks, involvement in design qualifies Assessee as 'developer'; Sec. 80-IA doesn’t mandate infra-facility ownership

• In Favour of Assessee
• Citation Number : TS-620-ITAT-2026(CHANDI)

ITC under GST - The Unresolved Paradox of Place of Supply Mismatch

AAR: Coaching for classes 5–12 a “supplementary education”, attracting 18% levy

• In Favour of Not Applicable
• Citation Number : TS-309-AAR(GUJ)-2026-GST

Canada : Spring Economic Update 2026 Advances Tax Relief Through Disability Tax Credit Changes, Worker Deductions, Clean Energy Incentives

AAR: Supply of Electric Buses to Municipal Corporation attracts 18% levy; Electricity not a ‘fuel’

• In Favour of Not Applicable
• Citation Number : TS-308-AAR(GUJ)-2026-GST