Tax Intelligence Hub

Income Tax & GST Updates

CBDT circulars, court rulings, amendments & compliance reminders — explained in simple language by CA experts.

All (375) Income Tax (267) GST (69) Tax News (26) SEBI (7) ICAI / Audit (2) RBI / FEMA (1) Business (1) International Tax (1) Company Law (1)
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GST

GSTIN Fee Payment Cannot Establish Service Recipient AAR 2026

In a significant August 2026 ruling, the Rajasthan Authority for Advance Ruling clarified that mere possession of a GSTIN or payment of fees cannot automatically establish someone as a service recipient under GST law. This has major implications for service providers and invoicing practices.

23 Aug 2026 · 6 min read
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GST

GST Registration Revocation After Cancellation 2026 - Uttarakhand HC

In a significant ruling in August 2026, Uttarakhand High Court has permitted businesses to file GST registration revocation applications even after their registration has been cancelled for non-filing of returns. This is a recent update that provides relief to taxpayers facing GST cancellation.

23 Aug 2026 · 7 min read
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GST

Chhattisgarh HC Anticipatory Bail GST E-Way Bill 2026 | EaseValue

In a significant August 2026 ruling, Chhattisgarh High Court granted anticipatory bail to a scrap trader in a case involving GST e-way bill violations and BNS offences. This judgment offers critical lessons for businesses handling high-value goods transportation under GST law.

22 Aug 2026 · 6 min read
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GST

GST Seizure Perishable Goods 2026: Calcutta HC Section 129(1)(b) Relief

In a landmark August 2026 ruling, Calcutta High Court has permitted non-owners of seized perishable goods to seek release under Section 129(1)(b) of the GST law, setting aside auction directions. This is a major relief for businesses dealing with time-sensitive commodities.

21 Aug 2026 · 6 min read
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GST

GST Refund Interest 2026: Fresh Certification Not Required - HC Ruling

In a significant ruling, Telangana High Court has clarified that businesses claiming interest on delayed GST refunds need not submit fresh Rule 89(2)(m) certifications for interest portions. This is a major relief for taxpayers with pending refund claims.

21 Aug 2026 · 6 min read
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GST

Karnataka HC GST Liability Ruling 2026: Employer Reimbursement Rules

In a significant August 2026 ruling, Karnataka High Court clarified that GST liability must strictly follow statutory provisions, and employers bear responsibility for incremental tax reimbursement. This judgment impacts how businesses handle employee reimbursements and GST compliance.

20 Aug 2026 · 6 min read
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GST

CBIC Mining Data Sharing GST Risks 2026 - RCM Defence

CBIC has issued Instruction 01/2026-GST creating automatic data linkage between mining production records and GST returns. This recent update exposes critical turnover and RCM mismatches for mining businesses, requiring immediate scientific reconciliation and internal controls.

20 Aug 2026 · 6 min read
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GST

Madras HC GST Appeal Delay Condonation 2026 | 28-Day Extension

The Madras High Court has set a significant precedent by condoning a 28-day delay in GST appeals and remanding cases for adjudication on merits. This August 2026 ruling provides crucial relief to GST assessees facing limitation issues in their statutory appeals.

19 Aug 2026 · 6 min read
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GST

DGAP Report ITC Benefit 2026: GSTAT Ruling Explained

In a significant development for August 2026, GSTAT has accepted a DGAP report where the ITC-to-purchases ratio decreased from 8.26% to 7.87%, with no additional input tax credit benefits accruing. This ruling clarifies the compliance position for businesses managing GST credits.

18 Aug 2026 · 6 min read
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GST

DGAP Report 2026: No Section 171 GST Contravention by GSTAT

In a significant development this August 2026, GSTAT has accepted the DGAP investigation report and found no contravention under Section 171 of the GST Act. This ruling provides important clarity on anti-profiteering obligations for real estate and other businesses.

18 Aug 2026 · 6 min read
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GST

Telangana HC GST Revocation 2026: Fresh Application Allowed Without Notice

In a significant August 2026 ruling, Telangana High Court has allowed a taxpayer to file a fresh GST revocation application even after their registration was cancelled for six months of non-filing of returns. This judgment gives hope to businesses who lost their GST status due to procedural lapses.

18 Aug 2026 · 6 min read
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GST

GST Service Under Section 169: Portal Upload Not Sufficient 2026

In a significant August 2026 ruling, the Punjab & Haryana High Court has held that merely uploading a Show Cause Notice (SCN) or order on the GST portal is insufficient to constitute proper service under Sections 169 and 146. This decision impacts how GST authorities must serve notices to registered dealers.

17 Aug 2026 · 7 min read
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