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- Input tax credit re-credit cannot be blocked by portal limitations;...
- Natural justice breach in tax adjudication: improper service of notice and...
- Refund of input tax credit under inverted duty structure to be...
- Electronic GST communication need not separately quote DIN when a...
- Overlapping GST adjudication barred where the same suppliers and ITC...
- GST portal migration from QRMP to monthly returns permitted, with backend...
- Writ interference at show cause stage refused where GST notice raised...
- Composite supply in CIF imports bars separate GST on ocean freight; double...
- Belated GST appeal may be entertained on condition of pre-deposit where...
- Electronic credit ledger blocking cannot survive beyond one year and...
- Retrospective GST amendment cured belated input tax credit defect, leading...
- Blocked input tax credit on land lease rental for factory construction...
- Accrued liability and sale-and-lease-back principles upheld: construction...
- Stayed tax demand cannot be set off against refund; High Court orders...
- Section 10A turnover parity and subsidiary investment nexus resolved in...
- Section 10A parity, goodwill depreciation, and business nexus of...
- Functional comparability in transfer pricing failed for MPS Ltd.;...
- Under-reporting penalty under section 270A deleted after quantum addition...
- Section 54F relief upheld for investment before section 139(4), single...
- Composite property and stamp valuation disputes: residential portion...
- Unabated assessments need year-specific incriminating material; loose...
- Compensatory interest and business advances upheld as allowable; cash...
- ITBA upload of DRP directions starts limitation for final assessment;...
- Transfer pricing comparability adjustments turned on foreign exchange,...
- Transfer pricing characterization and FAR analysis required fresh review...
- Transfer pricing on interest-free group loans fails where business has not...
- Export incentives count as operating revenue; working capital adjustment...
- Aggregated TNMM accepted for linked transactions, with nil ALP and...
- RoDTEP eligibility for restricted sugar exports cannot be denied where...
- Reasoned order required on refund interest claim; omission to address...
- Binding precedent and seat-part classification control: seat-mechanism...
- Untested customs statements cannot sustain rejection of transaction value...
- Electronic evidence, customs valuation and undervaluation findings upheld;...
- DFIA exemption for non-sensitive inputs applies without technical...
- Admitted homebuyer claims cannot be reopened after plan approval;...
- Condonation of refiling delay refused where repeated defects, lack of...
- Separate legal entity doctrine barred aggregation of proprietorship...
- Pre-existing dispute defeats insolvency petition where quality complaints...
- SEBI market-access prohibition triggered insolvency ineligibility under...
- Territorial jurisdiction under Article 226 fails where the essential cause...
- 2026 (4) TMI 1910
- Corrigendum of No. CT-4-2-0001-2023-Sec-1-V (CT) (09) dated 31-03-2026
- 2026 (7) TMI 1871
- 2026 (4) TMI 1899
- 2026 (7) TMI 646
- 2026 (6) TMI 1314
- 2026 (6) TMI 1256
- 2026 (4) TMI 1876
- 2026 (5) TMI 1748
- 2026 (5) TMI 1787
- 2026 (5) TMI 1693
- 2026 (5) TMI 1694
- 2026 (5) TMI 1695
- 2026 (5) TMI 1618
- 2026 (5) TMI 1619
- 2026 (5) TMI 1456
- 2026 (5) TMI 1457
- 2026 (5) TMI 1392
- 2026 (5) TMI 1393
- 2026 (5) TMI 1423
- 2026 (5) TMI 1325
- 2026 (5) TMI 1326
- 2026 (5) TMI 1327
- 2026 (5) TMI 1249
- 2026 (5) TMI 1250
- 2026 (5) TMI 1251
- 2026 (5) TMI 1252
- 2026 (5) TMI 1253
- 2026 (5) TMI 1044
- 2026 (5) TMI 940
- 2026 (5) TMI 966
- 2026 (5) TMI 726
- 2026 (5) TMI 646
- 2026 (5) TMI 432
- 2026 (5) TMI 446
- 2026 (5) TMI 492
- 2026 (5) TMI 244
- 2026 (5) TMI 245
- 2026 (5) TMI 149
- 2026 (5) TMI 150
- 2026 (5) TMI 62
- 2026 (5) TMI 70
- 2026 (5) TMI 71
- 2026 (5) TMI 72
- 2026 (5) TMI 5
- 2026 (4) TMI 1818
- 2026 (4) TMI 1862
- 2026 (4) TMI 1807
- 2026 (4) TMI 1812
- 2026 (4) TMI 1813
- 2026 (4) TMI 1814
- 2026 (4) TMI 1815
- 2026 (4) TMI 1775
- Haryana Goods and Services Tax (Second Amendment) Rules, 2026.
- Telangana Goods and Services Tax Rules, 2017 - Amendment to certain rules
- 2026 (4) TMI 1658
- 2026 (4) TMI 1666
- 2026 (4) TMI 1667
- 2026 (4) TMI 1670
- 2026 (4) TMI 1678
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