Tax Tijori

New ITR form under the Income Tax Act, 2025, will be released prior to 2027-28 financial year. 10.12.2025 Last date for filling ITR for audit case for A.Yr. 2025-26. 31.12.2025 Last date of filling of ITR or Revised ITR for A.Yr. 2025-26, with late fee. Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A. Advisory for Simplified GST Registration Scheme under Rule 14A.

GST JUDICIARY

Case No

WP(C)/1407/2026

Held

Taxpayer must given opportunity to respond SCN. GST recovery stayed by High Court.

Authority

High Court Gauhati

Citation

2026-TaxTijori-GST-J-234

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Case No

WP No s .27038 and 28371 of 2025

Held

GST ITC need not be distributed on invoice date. High Court explain scope of Rule 39(1)(a).

Authority

High Court Madras

Citation

2026-TaxTijori-GST-J-233

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Case No

W.P.No.4984 of 2026 and W.M.P.Nos.5543 & 5544 of 2026

Held

ITC not allowed for non filling by concern under liquidation. High court allows to file appeal and consider NCLT order.

Authority

High Court Madras

Citation

2026-TaxTijori-GST-J-232

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Case No

CUSTOMS APPEAL NO. 55846 OF 2023

Held

Assumed that there was suppression of material facts by the appellant in the Bills of Entry. Penalty cannot be invoked. - CESTAT

Authority

CUSTOMS,EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NEW DELHI

Citation

2026-TaxTijori-GST-J-231

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Case No

WRIT TAX No. - 1235 of 2026

Held

Access to justice cannot be held hostage to technology. Revenue authorities have adopted to stream line their own processes and procedures

Authority

High Court Allahabad

Citation

2026-TaxTijori-GST-J-230

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Case No

W.P.(MD)No.4013 of 2026

Held

High Court explored the possibility of sending notices by way of other modes prescribed in Section 169 of the GST Act.Matter remanded.

Authority

High Court Madras

Citation

2026-TaxTijori-GST-J-229

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Case No

WPA 21671of 2025

Held

Two GST Adjudication Orders Issued, Both Bereft of relevant Facts.

Authority

High Court Calcutta

Citation

2026-TaxTijori-GST-J-228

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Case No

WRIT PETITION NO. 22068 OF 2024 (T-RES)

Held

Refund under inverted duty structure cannot be denied merely because input and output supplies attract the same GST rate.

Authority

High Court Karnataka

Citation

2026-TaxTijori-GST-J-227

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Case No

WP(C)/4840/2025

Held

High Court grant liberty to file revocation of cancelled registration to Defaulted GST concern.

Authority

High Court Gauhati

Citation

2026-TaxTijori-GST-J-226

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Case No

WPA 9722 of 2025

Held

High Court says " clear abdication of duty on the part of the Appellate Authority" by ignoring data of GSTR-3B and GSTR-9.

Authority

High Court Calcutta

Citation

2026-TaxTijori-GST-J-225

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West Amber Talab, Roorkee – 247667

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