Delhi High Courttax
No 10% Penalty Pre-Deposit for Pre-2025 GST SCN
Delhi HC ruled that pre-1 October 2025 GST appeals follow old law; 10% pre-deposit of disputed penalty cannot be mandated.
Oct 4, 2026Read more →
Court News
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
GST Appellate Tribunal Ernakulamtax
GST Order Void for Breaching Seven-Day Limit
GSTAT Ernakulam held GST detention order void for breaching seven-day timeline under Section 129(3) for issuing demand after vehicle seizure.
Oct 4, 2026Read more →
GST Appellate Tribunal Lucknowtax
GSTR-3B and GSTR-2A Mismatch Alone Not Ground
GSTAT Lucknow held that a mismatch between GSTR-3B and GSTR-2A alone cannot disallow ITC; physical verification and supplier evidence must be considered.
Oct 4, 2026Read more →
Calcutta High Courttax
Calcutta HC Orders GST Registration Restoration on Return Filing
Calcutta HC set aside GST cancellation, allowing revival of registration upon filing of pending returns with dues paid within six weeks.
Oct 2, 2026Read more →
Gujarat High Courttaxcriminal
Gujarat HC Grants Bail in E-Way Bill Forgery Case
Gujarat High Court granted regular bail in an e-way bill forgery case, subject to deposit of ₹29.30 lakh as tax and compliance with standard conditions.
Oct 2, 2026Read more →
GST Appellate Tribunal, Ernakulamtax
GSTAT Ernakulam Quashes GST Penalty for Delayed Notice
GSTAT Ernakulam set aside a Section 129(3) penalty order served 28 days after notice, holding it void ab initio for violating the seven-day timeline under Rule 161 of CGST Rules.
Oct 2, 2026Read more →
GST Appellate Tribunal, Hyderabad Zonetax
Hospital Food by Outsourced Caterer Not GST-Exempt
GSTAT Hyderabad ruled that meals supplied by third-party caterers to hospitals are taxable under GST, as they don’t qualify as part of healthcare services under Notification 12/2017-Central Tax (Rate).
Oct 2, 2026Read more →
GST Appellate Tribunal, Hyderabad Zonetax
GSTAT Hyderabad: Restored Registration Nullifies Revenue Appeal
GSTAT Hyderabad ruled that once the GST Department restores a taxpayer's registration, its appeal against cancellation becomes infructuous. This bars the Revenue from pursuing contradictory litigation.
Oct 2, 2026Read more →
Karnataka High Courttax
Karnataka HC Restores GST Appeal, Condones Delay Over Medical Grounds
The Karnataka High Court condoned delay in a GST appeal on medical grounds, restored the appeal, and directed the tribunal to hear it on merits. The decision emphasizes judicial discretion in condoning laches for genuine hardship.
Oct 2, 2026Read more →
National Company Law Tribunal, Delhicorporatetax
NCLT Sanctions Mawana Foods-Sugars Merger
NCLT approves amalgamation of Mawana Foods with Mawana Sugars effective April 1, 2026, preserving tax and regulatory benefits.
Oct 1, 2026Read more →
Income Tax Appellate Tribunaltaxcompliance
Demonetisation Cash Deposits Not Unexplained If Traced to Taxed Sales
ITAT holds cash deposits during demonetisation cannot be added under Section 68 if sourced from disclosed and taxed cash sales with supporting records.
Sep 28, 2026Read more →
Income Tax Appellate Tribunaltaxinternational
No PE Attribution Despite Supervisory Activities
ITAT holds Toyota Tsusho lacked permanent establishment in India as supervisory activities fell short of six-month threshold under India-Japan DTAA Article 5(4).
Sep 28, 2026Read more →