Allahabad High Court held that interference under Article 226 is not warranted as the petitioner has a pending rectification application under Section 161 of the U.P. GST Act. The Court directed the authority to decide it by 30 November 2025.
Allahabad HC grants bail to accountant Gaurav Tomar in a ₹180 crore fake GST ITC scam, citing parity with co-accused, documentary evidence, and Supreme Court bail precedents.
The ITAT confirmed that the stamp duty value on the agreement date should be used for tax calculation, not the registration date, when part consideration is paid electronically beforehand.
Mumbai ITAT restored Discover Ekam Foundation’s Section 12AB registration matter to the CIT(E). Rejection, based on overseas fund use, will be re-adjudicated considering the trust’s revised Memorandum of Association.
Karnataka High Court held that the Rs.25 lakh addition towards gross profit was unsustainable, as the Assessing Officer and Tribunal failed to provide a rational basis for estimation, despite proper books of account and explanations regarding exchange rate fluctuations.
ITAT Delhi held that a Local Authority providing general public utility services is not required to maintain books under Section 44AA. The penalty under Section 271A for non-maintenance of books was deleted.
Madras High Court held that cancellation of GST registration cannot be absolute; revival is possible with conditions like freezing the Electronic Credit Ledger for six months.
The Gujarat Appellate Authority for Advance Ruling (GAAAR) rejected the Revenue’s appeal, confirming a manufacturer’s eligibility for Input Tax Credit (ITC) on capital goods.
Supreme Court of India, in Deputy Commissioner St & Ors Vs Wingtech Mobile Communications (India) Pvt. Ltd. & Anr, declined to interfere with a High Court’s order.
Court quashed the impugned GST order of Rs. 6.26 lakh for FY 2019-20, granting the petitioner 30 days to file a reply and directing the Adjudicating Authority to conduct a personal hearing before passing a reasoned order.
