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Gauhati High Court Annuls Section 73 Show Cause Notice for ITC Mismatch: Mandates Prior Scrutiny Notice under Section 61 and Form GST ASMT-10
PepsiCo India Holdings Pvt. Ltd. vs. UOI & 3 Ors.
(2025) TaxCorp(IDT) 11602 (HC-GAUHATI)
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Gujarat AAR Deems Tradable Pollution Permits as ‘Goods’ Under Heading 4907; GST at 12% Applicable on Particulate Matter Permits
In the matter of Randhir Dyeing and Printing Mills
(2025) TaxCorp(IDT) 11601 (AAR)
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Andhra Pradesh High Court: Limitation under Section 54 Inapplicable to Tax Paid by Mistake on Exempt ‘Residential Dwelling’ Services; Revenue Directed to Revisit Refund Application
Nspira Management Services Private Limited vs Assistant/ Deputy Commissioner of Central tax
(2025) TaxCorp(IDT) 11597 (HC-AP)
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GSTAT Delhi Dismisses Anti-Profiteering Allegations Against Builder After Refund to Complainant and State Committee Clearance
DGAP vs Legacy Global Projects Pvt. Ltd.
(2025) TaxCorp(IDT) 11596 (HC-DELHI)
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GSTAT Principal Bench, Delhi: No Evidence of Profiteering by Theco India Pvt Ltd on ITC Benefit Passing—Anti-Profiteering Proceedings Dropped
DGAP Vs. Theco India Pvt. Ltd.
(2025) TaxCorp(IDT) 11595 (HC-DELHI)
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Delhi High Court Sets Aside NAA Order in Tata Play Profiteering Case; Directs GSTAT to Re-examine Alleged GST Benefits Passing
Tata Play Ltd. vs. UOI, National Anti-Profiteering Authority & Ors.
(2025) TaxCorp(IDT) 11594 (HC-DELHI)
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Kerala AAR Classifies Recruitment and Marketing Support to Foreign Universities as ‘Intermediary Services’—Export Benefit Denied under IGST Act
In the matter of Maryland Study Abroad Private Limited
(2025) TaxCorp(IDT) 11593 (HC-DELHI)
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Tamil Nadu AAAR Upholds Strict 30-Day Condonation Limit for ITC Appeals in Solar Power Plant Case: Appeal Dismissed Due to 105-Day Delay
In the matter of Kanishk Steel Industries Ltd
(2025) TaxCorp(IDT) 11592 (AAR)
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Telangana AAAR Upholds GST Denial on Hostel Building Rent to SC Development Department: No Direct Nexus with Panchayat Functions
In the matter of Navya Nuchu
(2025) TaxCorp(IDT) 11591 (AAR)
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Kerala AAR Confirms GST Exemption on Wholesale Frozen Chicken Supplies to Institutional Consumers; Clarifies Applicability for Non-Institutional Buyers
In the matter of Ramdharsan Thanikachalam (Vee Gee Sundaram and Sons)
(2025) TaxCorp(IDT) 11585 (AAR)
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Delhi High Court Upholds Rejection of Transitional CENVAT Credit for Airports Authority of India: Failure to Produce Documentary Evidence Alongside Portal Issues Proves Decisive
Airports Authority of India v. Union of India & Ors.
(2025) TaxCorp(IDT) 11584 (HC-DELHI)
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Supreme Court Refuses Dealer’s SLP Against Rejection of Rs. 8.59 Crore ITC on Gold Purchases; Allows Appeal on Merits Before GST Appellate Authority
Krupa Jewellers Vs. Assistant Commissioner of State Tax-3
(2025) TaxCorp(IDT) 11583 (SC)
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Supreme Court Upholds Bunching of Show Cause Notices Across Multiple Years to Uncover Fraudulent ITC Claims: Ambika Traders SLP Dismissed as Not Pressed
Ambika Traders vs. Additional Commissioner, Adjudication, DGGSTI
(2025) TaxCorp(IDT) 11582 (SC)
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Delhi High Court Validates CGST Search and Seizure at Residences and Firms on Suspicion of Fraudulent ITC; Clarifies Scope of Section 67 and Digital Evidence Protocols
Genesis Enterprises & Ors. vs. Principal Commissioner, CGST Delhi East & Ors.
(2025) TaxCorp(IDT) 11581 (HC-DELHI) · Section 67
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Delhi High Court Mandates Interest Payment for Delayed GST Refunds Due to Revenue's Lapse in Issuing Deficiency Memo
G S Industries vs Commissioner of Central Tax and GST Delhi West
(2025) TaxCorp(IDT) 11580 (HC-DELHI)
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GST Liability Affirmed on Sinking Fund Collections by RWAs: Advance Payment for Future Services Attracts Tax, Clarifies Tamil Nadu AAR
In the matter of Crimson Dawn Apartment Owners Welfare Association
(2025) TaxCorp(IDT) 11579 (AAR)
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Madras High Court Quashes Detention of Vehicle Under Section 129 CGST Act Where No Movement of Goods Occurred; Orders Immediate Release Due to E-Way Bill Discrepancy
Om Logistics Ltd vs The Deputy State Tax Officer & Others
(2025) TaxCorp(IDT) 11578 (HC-MADRAS) · Section 129
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Allahabad High Court Quashes Section 74 GST Order Against Safecon Lifescience Pvt. Ltd.: Holds Mens Rea Essential for Invoking Section 74 Based on Unsubstantiated Intelligence Inputs
Safecon Lifescience Private Limited Vs Additional Commissioner Grade 2 And Another
(2025) TaxCorp(IDT) 11577 (HC-ALLAHABAD)
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Andhra Pradesh High Court Invalidates Composite GST Assessment Orders for Multiple Tax Periods, Upholds Separate Proceedings Mandate
S J Constructions Vs The Assistant Commissioner and Others
(2025) TaxCorp(IDT) 11576 (HC-AP)
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Madras High Court Clarifies: Limitation for GST Appeals Starts Only Upon Effective Communication, Not Mere Portal Upload
Sharp Tanks and Structurals Private Limited Vs The Deputy Commissioner (GST) (Appeals) and Ors
(2025) TaxCorp(IDT) 11575 (HC-MADRAS)
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