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Landmark Rulings

All landmark rulings

21,186 rulings

  1. Direct Tax ·Kerala High Court · 17 Sep 2025
    Kerala High Court Allows Settlement Applications for AY 2015-16 to 2020-21 Despite Revenue Objections, Excludes AY 2021-22 Due to Non-fulfillment of Statutory Precondition

    Thomas Joseph Vs Union of India

    (2025) TaxCorp(LJ) 36708 (HC-KERALA)

  2. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Upholds Timeliness and Digital Authentication in GST Appeals: Dismisses Review Plea Over “Unsigned” Order-in-Original

    Aditya Madaan Vs Commissioner Cgst Gst Commissionerate Delhi & Ors.

    (2025) TaxCorp(IDT) 11514 (HC-DELHI)

  3. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Restores GST Registration Challenge for Servify’s Platform After Ex-Parte Cancellation Due to Missed Show Cause Notice

    BlackMelon Advance Technology Company Private Limited vs. Commissioner of SGST

    (2025) TaxCorp(IDT) 11513 (HC-DELHI)

  4. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Upholds GST Orders Against Mother-Son Owned Firms for Fictitious Invoicing; Rejects Writ Due to Adequate Opportunity and Requirement of Factual Inquiry

    Sheetal and Sons vs Union of India & ors

    (2025) TaxCorp(IDT) 11512 (HC-DELHI)

  5. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Orders Remand in GST Matter Due to Inaccessible SCN on GST Portal, Grants Assessee Right to File Additional Reply and Attend Personal Hearing

    Grilled Roti vs Commissioner of Delhi Goods and Services Tax and anr.

    (2025) TaxCorp(IDT) 11511 (HC-DELHI)

  6. GST ·Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies GST Demand on Transfer of GIDC Leasehold Rights from Partnership Firm to Partner Acting as Sole Proprietor

    Life Sciences Chemicals vs Union of India

    (2025) TaxCorp(IDT) 11510 (HC-GUJARAT)

  7. GST ·Allahabad High Court · 30 May 2025
    Allahabad High Court Nullifies Mechanical Assessment Against Retail Giant, Rebukes Assessing Authority for Ignoring Remand Directions

    Lifestyle International Private Limited vs State of U.P. and another

    (2025) TaxCorp(IDT) 11509 (HC-ALLAHABAD)

  8. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Clarifies Provisional Release of Seized Areca Nuts: Revenue’s Computation Letter Not an Order; Directs Proper Show Cause Notice under GST Provisions

    Shashi Kumar Choudhary vs. Deputy Director, DGGST, Delhi Zonal Unit and Anr

    (2025) TaxCorp(IDT) 11508 (HC-DELHI)

  9. GST ·Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies CBIC Circular Restriction, Orders GST Refund for Inverted Duty Structure Filed Within Limitation

    Louis Dreyfus Company India Private Limited vs Union of India

    (2025) TaxCorp(IDT) 11507 (HC-GUJARAT)

  10. GST ·Gujarat High Court · 30 May 2025
    Gujarat High Court Sets Aside Rs. 20 Crore IGST Demand Against Grasim Industries, Citing Rectified GST Return Mismatch and Absence of Actual Tax Evasion

    Grasim Industries vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11506 (HC-GUJARAT)

  11. Direct Tax ·ITAT Mumbai · 17 Sep 2025
    Mumbai ITAT Upholds Disallowance under Section 14A on Exempt Share of Profit from Partnership Firms; Restricts Rule 8D(2)(iii) Application to Investments Yielding Exempt Income

    Dosti Realty Limited Vs DCIT

    (2025) TaxCorp(LJ) 36707 (ITAT-MUMBAI)

  12. Direct Tax ·ITAT Mumbai · 17 Sep 2025
    Mumbai ITAT Rules Share of Loss from Partnership Firm Cannot Be Added Back for MAT Purposes under Section 115JB in Absence of Express Provision

    The Birla Group Holding Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 36706 (ITAT-MUMBAI)

  13. Direct Tax ·ITAT Mumbai · 17 Sep 2025
    Mumbai ITAT Rejects Revenue’s Sales Suppression Allegation Based Solely on Single-Day CCTV Footage; Upholds Deletion of Additions Lacking Incriminating Evidence

    Late Ramesh Pannalal Ranawat Vs Dy. CIT

    (2025) TaxCorp(LJ) 36705 (ITAT-MUMBAI)

  14. GST ·Supreme Court · 29 Aug 2025
    Supreme Court Upholds Andhra Pradesh High Court’s Quashing of CGST-Based Recovery for Legacy Excise Dues; Revenue Directed to Pursue Remedies under Central Excise Act, 1944

    UOI & Ors. vs. Ravindra Muthavarapu Etc.

    (2025) TaxCorp(IDT) 11505 (SC)

  15. GST ·AAR · 29 Aug 2025
    AAR Tamil Nadu Clarifies: Traders Not Liable Under Reverse Charge for Purchases from Unregistered Suppliers of M-Sand, P-Sand, Boulders, Blue Metals, and Bricks

    In the matter of Amman Blue Metals

    (2025) TaxCorp(IDT) 11504 (AAR)

  16. GST ·AAR · 29 Aug 2025
    Gujarat AAR Decides 12% GST Rate for Metal Film Roll Cutting: Excludes Textile Job Work Concession

    In the matter of Kanika Exim

    (2025) TaxCorp(IDT) 11503 (AAR)

  17. GST ·AAR · 29 Aug 2025
    Gujarat AAR Confirms 5% GST on Diagnostic Test Kits Predominantly Comprising Antisera under HSN 3002; Rejects HSN 3822 Classification

    In the matter of Beacon Diagnostics Pvt. Ltd.

    (2025) TaxCorp(IDT) 11502 (AAR)

  18. GST ·Delhi High Court · 29 Aug 2025
    Delhi High Court Upholds Email Service of Notice Under CGST Act; Penalizes Petitioner for Concealment and Dismisses Writ on Natural Justice Grounds

    Mathur Polymers vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11501 (HC-DELHI)

  19. GST ·AAR · 29 Aug 2025
    Gujarat AAR Rules Non-Edible Castor Oil Extracted via Hexane from Spent Earth as Vegetable Oil under HSN 1518; GST Rate Fixed at 5% Amidst Competing Notifications

    In the matter of Vinayak Agro Industries

    (2025) TaxCorp(IDT) 11500 (AAR)

  20. Direct Tax ·ITAT Delhi · 15 Sep 2025
    Delhi ITAT (Third Member) Invalidates Reassessment for Defective Service of Notice u/s 148: Affixture Procedure Not Duly Followed, Notice Sent to Wrong Address

    Highvista Buildcon P. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36697 (ITAT-DELHI)

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