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Landmark Rulings

All landmark rulings

21,186 rulings

  1. GST ·Delhi High Court · 01 Oct 2025
    Delhi High Court Nullifies Appellate Order Due to Procedural Flaw: Mandates Fresh Hearing Where Personal Hearing Notice Not Uploaded on GST Portal

    Tahiliani Design Private Limited vs. Joint Commissioner of Central Tax, Delhi & Ors.

    (2025) TaxCorp(IDT) 11609 (HC-DELHI)

  2. GST ·AAR · 30 Sep 2025
    Kerala AAR Exempts Quit Rent/Lease Rent Paid for Government Land Used for Rubber Plantation from GST under SAC 998619

    In the matter of The Vaniampara Rubber Company Ltd

    (2025) TaxCorp(IDT) 11608 (AAR)

  3. GST ·AAR · 30 Sep 2025
    Kerala AAR Affirms Inter-State Transfer of CGST and IGST Credit on Merger Despite GSTIN State Disparity; Directs Technical Rectification by Authorities

    In the matter of Flytxt Mobile Solutions Pvt Ltd

    (2025) TaxCorp(IDT) 11607 (AAR)

  4. GST ·Delhi High Court · 30 Sep 2025
    Delhi High Court Affirms Anti-Profiteering Order: Increased Product Quantity Not a Valid Defence for Failing to Pass on GST Rate Reduction on Vaseline VTM 400 ML

    Sharma Trading Company v. Union of India & Ors

    (2025) TaxCorp(IDT) 11606 (HC-DELHI)

  5. GST ·AAR · 30 Sep 2025
    Gujarat AAR Clarifies GST at 5% on Bare Aircraft Leasing: Dry Lease of Helicopter Without Crew Classifiable Under HSN 9973

    In the matter of Agneet Sky Aviation

    (2025) TaxCorp(IDT) 11605 (AAR)

  6. GST ·Allahabad High Court · 29 Sep 2025
    Allahabad High Court Quashes Provisional Attachment of Assessee’s Bank Accounts for Want of Cogent Reasons, Orders Immediate Release

    Soraza Recycling Private Limited vs UOI & 4 ors.

    (2025) TaxCorp(IDT) 11603 (HC-ALLAHABAD)

  7. GST ·Gauhati High Court · 29 Sep 2025
    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)

  8. GST ·AAR · 29 Sep 2025
    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)

  9. Direct Tax ·ITAT Mumbai · 30 Sep 2025
    Mumbai ITAT Quashes Bogus Purchase Addition: Upholds Assessee’s Documentary Evidence, Cites Violation of Natural Justice and Absence of Independent AO Enquiry

    Mohanlal Chunilal Mutta Vs ITO

    (2025) TaxCorp(LJ) 36843 (ITAT-MUMBAI)

  10. Direct Tax ·ITAT Delhi · 30 Sep 2025
    Delhi ITAT Affirms CIT(A)’s Admission of Additional Evidence and Deletion of Section 68 Addition: No Violation of Rule 46A Where AO Given Full Opportunity

    North West Sales and Marketing Pvt Ltd Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36842 (ITAT-DELHI)

  11. Direct Tax ·Karnataka High Court · 30 Sep 2025
    Karnataka High Court Affirms Inclusion of Interest and Penalty in Disputed Tax Under DTVSV Act; Revenue’s Writ Appeal Dismissed

    Govindachary S/O Late Sri Dasachary Vs The PCIT

    (2025) TaxCorp(LJ) 36841 (HC-KARNATKATA)

  12. Direct Tax ·ITAT Raipur · 29 Sep 2025
    CIT(A) Lacks Power to Remand in Sec. 201 Appeals: Raipur ITAT Quashes Order Contrary to Section 251(1)(a) Pre-Finance Act, 2024

    South Eastern Coalfields Ltd Vs ITO, ACIT, DCIT

    (2025) TaxCorp(LJ) 36839 (ITAT-RAIPUR)

  13. Direct Tax ·Bombay High Court · 29 Sep 2025
    Bombay High Court Condones 2150-Day Delay in Form 10B Filing, Emphasizing Substantial Compliance and Preventing Unjust Tax Liability under Section 11(2)

    KSB Care Charitable Trust Vs Commissioner of Income-tax

    (2025) TaxCorp(LJ) 36838 (HC-BOMBAY)

  14. Direct Tax ·Rajasthan High Court · 29 Sep 2025
    Rajasthan High Court Invalidates Reassessment Notices Issued by Jurisdictional AO in Search Cases Assigned to Central Charges, Citing Non-Compliance with Faceless Assessment Scheme

    Sameer Khurana Vs PCIT

    (2025) TaxCorp(LJ) 36837 (HC-RAJASTHAN)

  15. Direct Tax ·Bombay High Court · 29 Sep 2025
    Bombay High Court Overturns CIT(E) Order, Condones Delay in Filing Form 10B for Charitable Trust Due to Genuine Hardship and Human Error

    International Resources for Fairer Trade Vs The Union of India and Ors.

    (2025) TaxCorp(LJ) 36836 (HC-BOMBAY)

  16. Direct Tax ·Gujarat High Court · 29 Sep 2025
    Gujarat High Court Nullifies Faceless Assessment for Denial of Mandatory Video Conference Hearing Despite Assessee’s Explicit Request

    Mukeshbhai Babarbhai Desai Vs Income Tax Department Assessment Unit, National Faceless Assessm Entcentre & Anr

    (2025) TaxCorp(LJ) 36835 (HC-GUJARAT)

  17. GST ·AP High Court · 26 Sep 2025
    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)

  18. GST ·Delhi High Court · 26 Sep 2025
    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)

  19. GST ·Delhi High Court · 26 Sep 2025
    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)

  20. GST ·Delhi High Court · 25 Sep 2025
    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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