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    January 16, 2026   Case Laws GST
    GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filings
    January 16, 2026   Case Laws GST
    Parallel adjudication by Central and State tax authorities u/s 6(2)(b) CGST barred once one authority initiates proceedings
    January 16, 2026   Case Laws GST
    Composite intimation and single DRC-01 show-cause notice across different financial years held impermissible; notices quashed
    January 16, 2026   Case Laws GST
    Refund recovery timelines u/s 56/Rule 94 considered; revision seeking relief dismissed for failure to show non-consideration
    January 16, 2026   Case Laws Income Tax
    Adjustment of 2023-24 tax refund against 2022-23 demand without s.245 higher-payment reference - only 20% set off, balance paid
    January 16, 2026   Case Laws Income Tax
    Recovery of tax without service of the assessment order deemed unlawful; refund with interest unless assessment served by deadline.
    January 16, 2026   Case Laws Income Tax
    Ledger entries showing expenditure and TDS undermine foundation for Section 153C notice; petitioner given chance to object
    January 16, 2026   Case Laws Income Tax
    Advertising expenditure classification as revenue (not capital) - held deductible; capital treatment set aside on appeal
    January 16, 2026   Case Laws Income Tax
    AMP expenditure as operating cost in related-party transfer pricing; remanded to include AMP, adjust interest benchmark and seminar deductions
    January 16, 2026   Case Laws Income Tax
    Disallowance u/s40(a)(i) for non-resident payments found discriminatory under Article 26(3) DTAA; s.263 revision set aside
    January 16, 2026   Case Laws Income Tax
    Unexplained on-money and deemed rent under s.23(5): on-money additions deleted while deemed rent addition sustained.
    January 16, 2026   Case Laws Income Tax
    Charitable-object qualification of assessee's activities u/s2(15) and tax exemption of interest and corpus donations upheld
    January 16, 2026   Case Laws Income Tax
    Unexplained cash deposits during demonetisation treated as household savings; s.69A additions deleted, 10% addition sustained, no s.115BBE
    January 16, 2026   Case Laws Income Tax
    Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
    January 16, 2026   Case Laws Income Tax
    Genuineness of transportation expenses and subcontractor liability for labour cess led to disallowance of claimed deductions
    January 16, 2026   Case Laws Customs
    Imported latch-and-actuator assemblies deemed parts of automobile locks (CTH 83016000); preferential denial, confiscation set aside
    January 16, 2026   Case Laws Customs
    Licensing action for alleged overvaluation to obtain drawback quashed after 344-day inquiry delay; order set aside.
    January 16, 2026   Case Laws Customs
    Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
    January 16, 2026   Case Laws Customs
    Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90
    January 16, 2026   Case Laws Customs
    Classification of bulk powdered plant product as vegetable extract under Heading 1302, not medicament; held 13021919
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January 16, 2026   Case Laws GST
GST debit-note reporting mismatch causing ITC discrepancy due to GSTR-1 misclassification; portal must allow rectification and reopen filings
January 16, 2026   Case Laws GST
Parallel adjudication by Central and State tax authorities u/s 6(2)(b) CGST barred once one authority initiates proceedings
January 16, 2026   Case Laws GST
Composite intimation and single DRC-01 show-cause notice across different financial years held impermissible; notices quashed
January 16, 2026   Case Laws GST
Refund recovery timelines u/s 56/Rule 94 considered; revision seeking relief dismissed for failure to show non-consideration
January 16, 2026   Case Laws Income Tax
Adjustment of 2023-24 tax refund against 2022-23 demand without s.245 higher-payment reference - only 20% set off, balance paid
January 16, 2026   Case Laws Income Tax
Recovery of tax without service of the assessment order deemed unlawful; refund with interest unless assessment served by deadline.
January 16, 2026   Case Laws Income Tax
Ledger entries showing expenditure and TDS undermine foundation for Section 153C notice; petitioner given chance to object
January 16, 2026   Case Laws Income Tax
Advertising expenditure classification as revenue (not capital) - held deductible; capital treatment set aside on appeal
January 16, 2026   Case Laws Income Tax
AMP expenditure as operating cost in related-party transfer pricing; remanded to include AMP, adjust interest benchmark and seminar deductions
January 16, 2026   Case Laws Income Tax
Disallowance u/s40(a)(i) for non-resident payments found discriminatory under Article 26(3) DTAA; s.263 revision set aside
January 16, 2026   Case Laws Income Tax
Unexplained on-money and deemed rent under s.23(5): on-money additions deleted while deemed rent addition sustained.
January 16, 2026   Case Laws Income Tax
Charitable-object qualification of assessee's activities u/s2(15) and tax exemption of interest and corpus donations upheld
January 16, 2026   Case Laws Income Tax
Unexplained cash deposits during demonetisation treated as household savings; s.69A additions deleted, 10% addition sustained, no s.115BBE
January 16, 2026   Case Laws Income Tax
Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, bad debts sustained
January 16, 2026   Case Laws Income Tax
Genuineness of transportation expenses and subcontractor liability for labour cess led to disallowance of claimed deductions
January 16, 2026   Case Laws Customs
Imported latch-and-actuator assemblies deemed parts of automobile locks (CTH 83016000); preferential denial, confiscation set aside
January 16, 2026   Case Laws Customs
Licensing action for alleged overvaluation to obtain drawback quashed after 344-day inquiry delay; order set aside.
January 16, 2026   Case Laws Customs
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudication
January 16, 2026   Case Laws Customs
Imported animal-feed premix's classification as feed additive under heading 2309 - Chapter 35 exclusion inapplicable; classified 2309 90 90
January 16, 2026   Case Laws Customs
Classification of bulk powdered plant product as vegetable extract under Heading 1302, not medicament; held 13021919

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Home › Highlights › GST - States › 2026 › April, 2026 › This
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GST - States

The Kolkata Bench of the Goods and Services Tax Appellate...

Kolkata Bench GSTAT begins functioning, with appeals from specified jurisdictions now to be filed there under the prescribed procedure.

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GST - States April 11, 2026 Circulars
The Kolkata Bench of the Goods and Services Tax Appellate Tribunal has commenced functioning at 2/5, Judges Court Road, Alipore, Kolkata, and will exercise jurisdiction over West Bengal, Sikkim and the Andaman and Nicobar Islands. Appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State and Union Territory GST laws from these jurisdictions are to be filed before this Bench. Appeals, applications and related proceedings must follow the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, including Chapter III for institution of appeals. The notice also directs users to the GSTAT portal for e-filing guidance and assistance.
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