Judgements and Orders, Supreme Court and High courts of India

The Hon’ble Calcutta High Court in the case of Industrial Pumps & Motors Agencies & Anr. vs. The State of West Bengal & Ors. [WPA 28356 of 2024, order dated April 16, 2026] held that mere expiry of e-way bill, in absence of any intention to evade tax

The Hon’ble Supreme Court in Union of India & Ors. v. Gujarat Chamber of Commerce and Industry & Ors. [SLP (C) Diary No. 33270 of 2025 dated July 21, 2026] dismissed the batch of Special Leave Petitions filed by the Revenue against the judgment of th

The Hon'ble Supreme Court in Bhandari Scrap Traders v. Union of India & Ors. [SLP (C) No. 23931 of 2026 dated July 24, 2026] dismissed the Special Leave Petitions filed, relying on the judgment of the Hon'ble Gujarat High Court in Maruti Enterprise v

The ITAT, Kolkata Bench in M/s Diach Chemicals & Pigments Pvt. Ltd. v. DCIT, Central Circle 4(2), Kolkata [ITA Nos. 1469 & 1470/KOL/2025 dated May 21, 2026] set aside the addition sustained by the Commissioner of Income-tax (Appeals) on account of al

The Hon’ble Patna High Court in the case of Manju Devi Agarwal v. Central Board of Indirect Taxes and Customs & Ors. [Civil Writ Jurisdiction Case No. 862 of 2026, order dated April 27, 2026] held that where the taxpayer voluntarily discharged substa

The Hon'ble Rajasthan High Court in the case of M/s Ircon Pb Tollway Limited v. Union of India & Ors. [D.B. Civil Writ Petition No. 9602/2026, order dated May 08, 2026] held that where the appellate authority merely reproduces the Order-in-Original v

The Hon’ble Gauhati High Court in the case of M/s. Surya Businees Private Limited vs State of Assam & Ors [WP(C)/6322/2023, order dated March 05, 2026] held that once audit proceedings under Section 65 of the CGST/AGST Act had concluded and the asses

The Hon'ble Supreme Court in Additional Commissioner Grade 2 &Anr. v. M/s Safecon Lifescience Private Limited [SLP (C) No. 23993 of 2026 dated July 17, 2026] dismissed the Special Leave Petition filed by the Revenue against the judgment of the Hon'bl

The Hon’ble Madras High Court in the case of Clear Secured Service Private Limited v. The Assistant Commissioner (ST) [Writ Petition No. 23402 of 2026, order dated July 01, 2026] held that the Revenue Department cannot confirm a tax proposal denying

The Hon’ble GST Appellate Tribunal, Hyderabad Bench in the case of Hero Wiretex Limited v. Commissioner (Appeals), Hyderabad Zone & Ors. [Filing No. 2026056101000326, order dated July 02, 2026] issued notice to the Revenue in an appeal challenging pe