Tax Law Updates

2026-05-12 · 5 articles curated for you

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Here are the latest tax law developments you should know about:

In This Issue

1.	SC Upholds Delay Condonation in Form 10B Filing as Audit Report Was Already Submitted
2.	Ex Parte GST Assessment Set Aside Due to GSTR-7 TDS Reporting Variations: Madras HC
3.	GST Portal Technical Failure Cannot Prevent QRMP Exit: Calcutta HC
4.	Telangana HC Allows Assessee to Pursue GST Appeal Over ITC Mismatch Dispute
5.	Adverse GST Orders Quashed for No Personal Hearing: Bombay HC

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

11 May 2026

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.

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

11 May 2026

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.

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GST Portal Technical Failure Cannot Prevent QRMP Exit: Calcutta HC

11 May 2026

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.

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

11 May 2026

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.

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Adverse GST Orders Quashed for No Personal Hearing: Bombay HC

11 May 2026

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.

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Tax Law Updates - 2026-05-12