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

W.P.(C) 17500/2025

Held

Engaged by foreign educational institutions for providing consultancy services and received consideration from foreign universities.Such relationship could not be characterised as intermediary services.

Authority

High Court Delhi

Citation

2026-TaxTijori-GST-J-237

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Case No

Service Tax Appeal No. 396 of 2012

Held

No demand has been proposed to be raised under works contract service. Tribunal Setaside demand order.

Authority

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA

Citation

2026-TaxTijori-GST-J-236

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Case No

W.P.No.541 of 2026

Held

State tax officer is not a proper officer to discharge such functions, under the IGST Act, in relation to inter state sales.

Authority

High Court Andhra Pradesh

Citation

2026-TaxTijori-GST-J-235

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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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