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

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Case No
WRIT TAX No. - 1507 of 2025

Held
After cancellation of registration SCN shall be served by mail or registered post.

Authority
High Court Allahabad

Citation
2026-TaxTijori-GST-J-224

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Case No
WP(C) NO.5725 OF 2022

Held
Input Tax Credit is eligible although supplier fails to file GSTR-1.

Authority
High Court Gauhati

Citation
2026-TaxTijori-GST-J-223

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Case No
WRIT TAX No. - 6706 of 2025

Held
No discrepancy except wrong mentioning of PIN code. Insufficient ground for seizure says High Court.

Authority
High Court Allahabad

Citation
2026-TaxTijori-GST-J-222

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Case No
WRIT PETITION NO. 8390 OF 2009

Held
Using AI Tool Is Welcome, But Advocates & Parties Must Cross Verify Genuineness Of Case References Generated By It.

Authority
High Court Bombay

Citation
2026-TaxTijori-GST-J-221

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Case No
CIVIL APPEAL NO. OF 2026 (@ S.L.P. (C) NO. 1979 OF 2019)

Held
Notification became operative only on, the expression ‘date of this Notification’.

Authority
The Supreme Court of India

Citation
2026-TaxTijori-GST-J-220

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Case No
WA NO. 627 OF 2025

Held
A composite show cause notice is not permissible under law.

Authority
High Court Kerala

Citation
2026-TaxTijori-GST-J-219

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Case No
W.P.(C) 19476/2025 & CM APPL. 81206/2025

Held
Validity of GST notification no 09/2023 challanged. Timelines pending before Supreme Court of India. Delhi Court allow filling of appeal.

Authority
High Court Delhi

Citation
2026-TaxTijori-GST-J-218

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Case No
W.P. Nos.2885, 2888, 2890,3930, 3936 and 3933 of 2020 & WMP Nos.3341, 3345, 3336, 4664, 4656 and 4661 of 2020

Held
No requirement to reverse ITC under Section 17(5)(h) of CGST Act in case of loss of consumption of input which is inherent to manufacturing loss

Authority
High Court Madras

Citation
2026-TaxTijori-GST-J-217

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Case No
W.P.(C) No.30871 of 2025

Held
Audit report issued by superintendent instead of Proper officer. Orissa High Court stays GST demand proceedings.

Authority
High Court Orrisa

Citation
2026-TaxTijori-GST-J-216

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Case No
WPA 28288 of 2025

Held
No interest payable after GST amount deposited in Cash ledger. High Court of Calcutta stays recovery proceeding.

Authority
High Court Calcutta

Citation
2026-TaxTijori-GST-J-215

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