SC Upholds Delay Condonation in Form 10B Filing as Audit Report Was Already Submitted

The Supreme Court dismissed an appeal against the Bombay High Court's order allowing a delay in the submission of Form 10B, confirming that sufficient cause was shown for the delay.

Ex Parte GST Assessment Set Aside Due to GSTR-7 TDS Reporting Variations: Madras HC

The Madras High Court set aside a GST assessment order due to discrepancies between GSTR-1, GSTR-3B, and GSTR-7 returns in government contracts and ordered a fresh adjudication.

GST Portal Technical Failure Cannot Prevent QRMP Exit: Calcutta HC

The Calcutta High Court mandated backend modifications by the GSTN authorities after the GST portal failed to process a taxpayer's request to exit the QRMP Scheme, allowing monthly GST return filing effective March 2026.

Telangana HC Allows Assessee to Pursue GST Appeal Over ITC Mismatch Dispute

The Telangana High Court ruled that the time spent on rectification applications and writ proceedings can be accounted for in assessing delay condonation for a GST appeal, allowing the assessee to appeal.

Adverse GST Orders Quashed for No Personal Hearing: Bombay HC

The Bombay High Court quashed GST adjudication orders due to the absence of a personal hearing, emphasizing that Section 75(4) necessitates a hearing even if no responses to notices were submitted.