Open access from Current Tax Online

Recent Decisions

Early case alerts from Current Tax Online for important new decisions that are still being prepared for full publication.

Recent Decision Gujarat HC Declines to Interfere in Confiscation Proceedings Under Section 130 of CGST Act; Directs Assessee to Statutory Appellate Route M/s Shreeji Steel v. State Tax Officer (1), Kutch Mobile Squad Published 2026-10-09 10:19:35.623216

Recent Decision Delhi HC Rejects Writ Against Centralized DGGI Adjudication; Relegates Multi-State ITC Dispute to Statutory Appeal RPP INFRA PROJECTS LTD, KARNATAKA v. UNION OF INDIA & ORS. DELHI HIGH COURT · 2026-09-16

Recent Decision Pune ITAT deletes penalty for non-compliance with section 142(1) notices on finding reasonable cause under section 273B KamalKishor vs. ITO Pune Bench · 2026-09-15

Recent Decision Punjab & Haryana HC Strikes Down Retrospective Section 147A; Quashes JAO-Issued Reassessment Notices 5-Second Takeaway : The Punjab and Haryana High Court declared the newly inserted Section 147A of the Income-tax Act unconstitutional for violating the separation of powers . The… THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH · 2026-09-10

Recent Decision GST Appellate Tribunal holds JC (Appeals) lacked power to remand verification issue under Section 107 Commissioner of CGST & CE Kochi v. Peechattu Glass World GSTAT ERNAKULAM BENCH · 2026-09-08

Recent Decision Tribunal holds Gur Aasra Trust was entitled to charitable registration and 80G approval after CIT(E) had granted Form 10AD Gur Aasra Trust v. Commissioner of Income Tax (Exemptions), Chandigarh CHANDIGARH · 2026-06-02

Recent Decision West Bengal AAR classifies PP packing box under HSN 39231090 and rates it under Schedule II JaiHind v. Revenue Published 2026-09-09 10:07:33.547941

Recent Decision West Bengal AAR rejects SkyHeight’s advance-ruling plea as identical GST questions were already pending SkyHeight v. West Bengal Authority for Advance Ruling Published 2026-09-09 09:41:40.963798

Recent Decision Bombay HC Quashes Premature GST Assessment Order for Violation of Natural Justice; Imposes Costs on Erring Officer Hind Maha Mineral LLP v. The State of Maharashtra, through its Secretary, Department of Goods and Services Tax, Mumbai and others Published 2026-09-09 07:52:01.316609

Recent Decision CIT(E) rejection of renewal set aside for Urban Improvement Trust, Pali Urban Improvement Trust, Pali v. Commissioner of Income Tax (Exemptions), Jaipur Published 2026-09-08 14:45:54.353363

Recent Decision ITAT Mumbai holds mistaken reference to section 10(23C)(iv) and wrong audit form cannot defeat section 11 exemption claim United Sisters Foundation v. Revenue Published 2026-09-08 11:55:21.676812

Recent Decision ITAT Ahmedabad deletes section 271(1)(c) penalty where reassessment accepted returned income without addition Sarojben v. CIT(A), NFAC, Delhi Published 2026-09-08 11:33:13.975225

Recent Decision No section 14A disallowance where no related expenditure was claimed PremNandkumar Published 2026-09-08 08:45:43.001885

Recent Decision Standard-asset provision qualifies for section 36(1)(viia) deduction Malwa Gramin Bank v. Income Tax Officer Published 2026-09-08 08:41:39.107003

Recent Decision Delhi High Court cuts service tax penalty to Rs. 4.5 lakh Hospitech Management Consultants Pvt Ltd v. Principal Commissioner of Central Goods and Services Tax Published 2026-09-08 08:35:03.002797

Recent Decision High Court directs GST authority to consider representation against ex parte penalty order Muniyandi Ravi v. The Joint Commissioner of Central GST and CX, and Others Published 2026-09-07 10:21:33.829524

Recent Decision GST Tribunal Deletes Penalty After Pre-Notice ITC Reversal Zeneeda Information Technology Private Ltd. v. Office of the Commissioner of State Tax (WB), Park Street Charge, Circle-Kolkata South Published 2026-09-07 10:07:43.165537

Recent Decision HC Declines Stay of Customs Officer’s Repatriation Sri Roger Ramneimawi v Union of India & Ors. Published 2026-09-05 08:40:10.836390

Recent Decision Supreme Court Voids Customs Penalty Order Relied on AI-Generated Fake Precedents Vijay Ghanshyam Gadiya v. Union of India & Another Published 2026-09-05 07:41:21.235077

Recent Decision Tribunal Upholds Rs.53.21 Lakh Addition for Unexplained Business Advances Pawan Kumar v. Commissioner of Income Tax Published 2026-09-04 17:00:52.330727

Recent Decision ITAT Mumbai reserves decision on house improvement deduction claim Vivek Juneja v. Revenue Published 2026-09-04 16:20:06.246947

Recent Decision Tribunal Upholds Tax on Share Premium from CCPS Issuance OYO Hotels and Homes Private Limited v. DCIT, Circle 19(1) Published 2026-09-04 16:11:46.370265

Recent Decision ITAT Ahmedabad deletes section 271AAC penalty and section 272A(1)(d) penalty after deleting underlying addition and finding reasonable cause Govindbhai v. Revenue ITAT, AHMEDABAD 'C' BENCH