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Landmark Rulings

All landmark rulings

21,662 rulings

  1. GST ·GSTAT Delhi · 10 Sep 2026
    GSTAT Delhi Limits Anti-Profiteering Liability for Bengal Emami Housing Ltd. to HIG Units; Statutory Price Controls on LIG/MIG Units Shield Company from Further Demand

    DGAP, DG Anti Profiteering, Director General of Anti-Profiteering vs Bengal Emami Housing Ltd.

    (2026) TaxCorp(IDT) 14764 (GSTAT-Delhi)

  2. GST ·GSTAT Kolkata · 10 Sep 2026
    GSTAT Kolkata Remands GST Re-Credit Claim: First Appellate Authority’s Order Set Aside for Lack of Reasoning in ITC Mismatch and Refund Dispute

    Atanu Mondal vs SS Udyog

    (2026) TaxCorp(IDT) 14763 (GSTAT-Kolkata)

  3. GST ·GSTAT Hyderabad · 10 Sep 2026
    GSTAT Hyderabad Rules Voluntary Tax Paid via Belated GSTR-3B During Audit Does Not Substitute Statutory Pre-Deposit for Appeal Admission

    Venshiv Chemicals Pvt Ltd vs N. J. Kumaresh, The Principal Commissioner Of Central Tax

    (2026) TaxCorp(IDT) 14762 (GSTAT-Hyderabad)

  4. GST ·Allahabad High Court · 10 Sep 2026
    Allahabad High Court Upholds Validity of GST SCN under Section 74A(1) Despite Absence of Scrutiny under Section 61; Dismisses Writ Against Proposed ITC Denial on Alleged Bogus Sub-Contractors

    Neelkanth Entrepreneurs Private Limited Thru. Its Director vs State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax U.P. Lko. and another

    (2026) TaxCorp(IDT) 14761 (HC-ALLAHABAD)

  5. GST ·Bombay High Court · 10 Sep 2026
    Bombay High Court Rules Dismissal of GST Refund Appeal for Non-Prosecution Unlawful; Mandates Merits-Based Decision by Appellate Authority

    BA Continuum India Pvt. Ltd. Vs State of Maharashtra & Ors

    (2026) TaxCorp(IDT) 14760 (HC-BOMBAY)

  6. GST ·Madras High Court · 10 Sep 2026
    Madras High Court Nullifies Bank Attachment for GST Dues, Permits Instalment-Based Discharge of Interest Subject to Non-Challenge of Assessment Order

    Arjan Pokar Amrutlal Vs Assistant Commissioner of CGST and Central Excise & Anr.

    (2026) TaxCorp(IDT) 14759 (HC-MADRAS)

  7. GST ·Madras High Court · 10 Sep 2026
    Madras High Court Rules Deficiency Memo Invalid for Time-Barred GST Refund Claims; Directs Revenue to Follow Proper Rejection Procedure

    L S Pacific Wood Tech Pvt Ltd Vs Commercial Tax Officer

    (2026) TaxCorp(IDT) 14758 (HC-MADRAS)

  8. GST ·P&H High Court · 10 Sep 2026
    Punjab & Haryana High Court Grants Bail in ₹156 Crore GST Evasion Case Involving Alleged Bogus Gaming Companies; Emphasizes Documentary Nature of Evidence and Prolonged Pre-Trial Detention

    Navinder Singh Sahdev Vs Directorate General of GST Intelligence

    (2026) TaxCorp(IDT) 14757 (HC-P&H)

  9. GST ·Madras High Court · 10 Sep 2026
    Madras High Court Rules Pre-Deposit for GST Appeal Stays Recovery but Does Not Automatically Unblock Electronic Credit Ledger Under Rule 86A

    Peersaly Mohamed Yousuff Vs The Assistant Commissioner (ST) (RAL) & Anr

    (2026) TaxCorp(IDT) 14756 (HC-MADRAS) · Section 107

  10. Direct Tax ·ITAT Chandigarh · 09 Sep 2026
    ITAT Chandigarh Rules Commercial Property Not 'Residential House' for Section 54F; Upholds Section 54B Exemption for Urban Agricultural Land Based on Documentary Evidence

    Sushil Tiwari Vs The ITO

    (2026) TaxCorp(LJ) 38774 (ITAT-CHANDIGARH) · Section 54B

  11. Direct Tax ·ITAT Ahmedabad · 09 Sep 2026
    Ahmedabad ITAT Sets Aside Arbitrary Profit Estimation and Cash Deposit Additions; Upholds Acceptance of Additional Evidence and Clarifies Applicability of Section 68

    Noormohmad Ummarbhai Vohra Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38773 (ITAT-AHMEDABAD)

  12. Direct Tax ·ITAT Mumbai · 09 Sep 2026
    ITAT Mumbai Quashes Capital Gains Addition on Redevelopment: Taxable Only in Members’ Hands, Not Housing Society

    Hardinge House Co Op Hsg Soc Limited Vs ITO

    (2026) TaxCorp(LJ) 38772 (ITAT-MUMBAI)

  13. Direct Tax ·ITAT Mumbai · 09 Sep 2026
    Mumbai ITAT Rules Section 143(1) Intimation Merges with Section 143(3) Assessment; Upholds Deletion of Erroneous Income Addition

    Leela Lace Holdings Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38771 (ITAT-MUMBAI) · Section 143(1)

  14. Direct Tax ·ITAT Ahmedabad · 09 Sep 2026
    Rishwam Patel Vs Income Tax Officer

    Rishwam Patel Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38770 (ITAT-AHMEDABAD) · Section 44ADA

  15. Direct Tax ·ITAT Mumbai · 09 Sep 2026
    Mumbai ITAT Rules Trust Deed Not Mandatory for Section 12AB Renewal Where Statutory Evidence of Charitable Status Exists

    Basilica Of Our Lady Of The Mount Vs DCIT

    (2026) TaxCorp(LJ) 38769 (ITAT-MUMBAI) · Section 12AB

  16. Direct Tax ·ITAT Mumbai · 09 Sep 2026
    Mumbai ITAT Rules Assignment of Debt to ARC Does Not Constitute Remission or Cessation Under Section 41(1); Disallowed Interest Liability Not Taxable

    Atcom Technologies Limited Vs DCIT

    (2026) TaxCorp(LJ) 38768 (ITAT-MUMBAI) · Section 41(1)

  17. Direct Tax ·ITAT Bangalore · 09 Sep 2026
    ITAT Bangalore Clarifies ‘Searched Person’ Definition: Mere Search of Premises Not Sufficient for Section 153A Assessment

    Kalkar Seetharam Rai Vs DCIT

    (2026) TaxCorp(LJ) 38767 (ITAT-BANGALORE) · Section 132

  18. GST ·Gauhati High Court · 09 Sep 2026
    Gauhati High Court Upholds GST Demand Post-Search: Scrutiny Under Section 61 Not Prerequisite for Section 67 Search-Based Proceedings

    HD Associates vs Union of India & Others

    (2026) TaxCorp(IDT) 14755 (HC-GAUHATI)

  19. GST ·GSTAT Ghaziabad · 09 Sep 2026
    GSTAT Ghaziabad Permits Immediate Listing of Appeal Challenging GST Registration Cancellation, Recognizing Business Paralysis and Livelihood Threat

    Adhunik Fire Appliances Vs Himanshu & Ors

    (2026) TaxCorp(IDT) 14754 (GSTAT-Ghaziabad)

  20. GST ·Rajasthan High Court · 09 Sep 2026
    Rajasthan High Court Condones Delay in GST Appeal, Reiterates That Mere Portal Upload Is Not Effective Service—Emphasizes Right to Merit-Based Adjudication

    Fruitful Buildcon Private Limited vs The Appellate Authority- II, State Tax & Others

    (2026) TaxCorp(IDT) 14753 (HC-RAJASTHAN)

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