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Landmark Rulings

All landmark rulings

21,186 rulings

  1. Direct Tax ·ITAT Mumbai · 03 Oct 2025
    ITAT Mumbai Quashes Penalty under Section 271(1)(c) on Deemed Dividend: No Evidence of Inaccurate Income Particulars Furnished by Assessee

    Madison Teamworks Film Promotions and Entertainment Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 36865 (ITAT-MUMBAI)

  2. Direct Tax ·Gujarat High Court · 06 Oct 2025
    Gujarat High Court Invalidates Section 148 Notices for Lack of Jurisdiction in Property Transaction Case Based on Third-Party Seizure

    Dhirajlal Laljibhai Patel Vs ACIT

    (2025) TaxCorp(LJ) 36854 (HC-GUJARAT) · Section 148

  3. GST ·Madras High Court · 28 May 2025
    Madras High Court Sets Aside GST Order Over Enhanced ITC Demand for Breach of Audi Alteram Partem, Directs Fresh Hearing on Payment of 25% Disputed Tax

    Regma Ceramics Limited Vs. Superintendent of GST & Central Excise and Ors.

    (2025) TaxCorp(IDT) 11627 (HC-MADRAS)

  4. GST ·Patna High Court · 28 May 2025
    Patna High Court Directs Manual Rectification of GSTR-3B for Two-Wheeler Dealer, Rejects Revenue’s Demand for Prior Tax Payment Absent Statutory Support

    Om Traders vs UOI & ors

    (2025) TaxCorp(IDT) 11626 (HC-PATNA)

  5. GST ·Delhi High Court · 28 May 2025
    Delhi High Court Remands Adjudication in Time Extension Notification Challenge, Directs Fresh Hearing with Reference to Pending Supreme Court Matter

    DJST Traders Private Limited Vs. Union of India & Ors

    (2025) TaxCorp(IDT) 11625 (HC-DELHI)

  6. GST ·MP High Court · 28 May 2025
    Madhya Pradesh High Court Sets Aside GST Registration Cancellation Due to Non-Speaking, Unsubstantiated Order Alleging Fraud

    Virendra Singh Thakur Vs. The State of MP & Ors

    (2025) TaxCorp(IDT) 11624 (HC-MP)

  7. GST ·Madras High Court · 28 May 2025
    Madras High Court Emphasizes Liberal Approach in Condoning Short Delays, Orders Appellate Authority to Admit and Hear Delayed GST Appeal

    Tvl. Kandasami Balasubramaniam vs The Appellate Deputy Commissioner (S.T.)

    (2025) TaxCorp(IDT) 11623 (HC-MADRAS)

  8. GST ·Delhi High Court · 28 May 2025
    Delhi High Court Orders Immediate GST Refund to ISD Assessee for Unintentional ECL Deposit; Department’s Delay Breaches Rule 90 Timeline

    Matrix Cellular (International) Services Pvt Ltd vs The Principal Commissioner State Tax Delhi & anr.

    (2025) TaxCorp(IDT) 11622 (HC-DELHI)

  9. GST ·Allahabad High Court · 28 May 2025
    Allahabad High Court Nullifies GST Assessment Due to Mismatch in Demand and Show Cause Notice; Orders Reassessment by SGST Authority

    Vrinda Automation vs. State of Uttar Pradesh

    (2025) TaxCorp(IDT) 11621 (HC-ALLAHABAD)

  10. GST ·Allahabad High Court · 28 May 2025
    Allahabad High Court Annuls GST Demand of Rs. 27 Lakhs Raised Posthumously Without Notice to Legal Heirs, Citing Illegality in Determination Against Deceased Proprietor

    Samban Pharma vs. Deputy Commissioner and Anr.

    (2025) TaxCorp(IDT) 11620 (HC-ALLAHABAD)

  11. GST ·Delhi High Court · 28 May 2025
    Delhi High Court Orders Immediate GST Refund Credit Due to Revenue’s Non-Issuance of Deficiency Memos and Delay Beyond Statutory Timeline

    M.D. Securities Private Limited Vs Sales Tax Officer, Class II Avato & Ors

    (2025) TaxCorp(IDT) 11619 (HC-DELHI)

  12. GST ·Karnataka High Court · 28 May 2025
    Recovery Proceedings Under GST: Karnataka HC Grants 6-Week Protection to Retail Assessee Amidst Challenge to Section 83(1) Provisional Attachment

    Nexus Shantiniketan Retail Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11618 (HC-KARNATAKA)

  13. GST ·Delhi High Court · 01 Oct 2025
    Delhi High Court Upholds GST Show Cause Notice in International Courier Tax Evasion Probe; Grants Assessee 30 Days for Detailed Response

    Dawn Express Courier Del Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11617 (HC-DELHI)

  14. GST ·Delhi High Court · 01 Oct 2025
    Delhi High Court Orders De-attachment of Bank Account Post Lapse of One-Year Period Under CGST Act Section 83(2); Ongoing SCN Proceedings to Continue

    Tirupati Steel through Proprietor Rahul Mittal vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11616 (HC-DELHI)

  15. GST ·Madras High Court · 01 Oct 2025
    Madras High Court Quashes GST Registration Cancellation: Orders Must Not Exceed Show Cause Notice Allegations; Proportionality Principle Applied

    Tvl.Ponnian Jaya Singh vs. The Assistant Commissioner, Commercial Tax Department, Kuzhithurai

    (2025) TaxCorp(IDT) 11615 (HC-MADRAS)

  16. GST ·AP High Court · 30 Sep 2025
    Telangana High Court Nullifies Appellate Authority’s Summary Rejection of NHAI HAM Concessionaire’s GST Appeal; Orders Reconsideration on Turnover Demand Exceeding Rs. 411 Crores

    Shankarampet Projects Pvt. Ltd. v. Appellate Joint Commissioner (ST), Hyderabad Rural & Ors.

    (2025) TaxCorp(IDT) 11614 (HC-AP)

  17. GST ·AAR · 30 Sep 2025
    Kerala AAR Clarifies: No ITC Reversal on Demo Products Issued for Marketing Use, Distinguishes from Physicians’ Samples

    In the matter of Dynamic Techno Medicals Pvt Ltd

    (2025) TaxCorp(IDT) 11613 (AAR)

  18. GST ·Jharkhand High Court · 01 Oct 2025
    J&K and Ladakh High Court Upholds Joint Commissioner's Jurisdiction to Issue SCN Under CGST: Cross-Empowerment Held Automatic Absent Specific Notification

    R.K. Ispat Ltd. & Ors. v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11612 (HC-JHARKHAND)

  19. GST ·Karnataka High Court · 01 Oct 2025
    Karnataka High Court Remands GST Short Payment & ITC Dispute to Original Authority, Citing Initial Implementation Challenges

    Wipro GE Healthcare Pvt Ltd Vs. Joint Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11611 (HC-KARNATAKA)

  20. GST ·MP High Court · 01 Oct 2025
    Madhya Pradesh High Court Upholds Supreme Court’s Armour Security Precedent: Bars Parallel GST Investigations on Identical Issues by Central and State Authorities

    Agrawal Soya Extracts Pvt. Ltd Vs Union Of India And Others

    (2025) TaxCorp(IDT) 11610 (HC-MP)

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