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Landmark Rulings

All landmark rulings

21,193 rulings

  1. GST ·AAR · 04 Jul 2025
    Kerala AAR Rules GST Not Payable on Employee Canteen Recoveries; Input Tax Credit Permitted for Statutory Food Facilities Under Factories Act

    In the matter of Plantlipids Private Limited

    (2025) TaxCorp(IDT) 11429 (AAR)

  2. GST ·Calcutta High Court · 24 Jun 2025
    Calcutta High Court Affirms Service of GST Orders via Portal as Valid; Dismisses Assessee's Delay Objection and Orders Fresh Hearing with Conditions

    Carry Co, Prop: Mr. Kajal Kumar Garai Vs Union of India & ors.

    (2025) TaxCorp(IDT) 11428 (HC-CALCUTTA)

  3. GST ·HP High Court · 24 Jun 2025
    Himachal Pradesh High Court: Payment of ITC Under Protest Not Admission of Liability—Demand Order Quashed for Erroneous Interest and Penalty Imposition

    Shyama Power India Ltd. vs. State of H.P. & Ors.

    (2025) TaxCorp(IDT) 11427 (HC-HP)

  4. Direct Tax ·Karnataka High Court · 18 Aug 2025
    Karnataka High Court Condones 924-Day Delay in Income Tax Return Filing Due to Exceptional Hardship, Orders Refund Processing on TDS from MACT Compensation

    Anitha B.H Vs The PCIT

    (2025) TaxCorp(LJ) 36630 (HC-KARNATKATA)

  5. Direct Tax ·ITAT Ahmedabad · 01 Sep 2025
    Ahmedabad ITAT Allows Section 87A Rebate on STCG Taxed under Section 111A for AY 2024–25; Absence of Express Exclusion Deemed Significant

    Jayshreeben Jayantibhai Palsana Vs ITO

    (2025) TaxCorp(LJ) 36625 (ITAT-AHMEDABAD)

  6. Direct Tax ·ITAT Mumbai · 01 Sep 2025
    Mumbai ITAT Nullifies Section 263 Revision: AO's Allowance of CSR Deduction Under Section 80G Upheld as Plausible View

    KKR India Advisors Private Limited Vs The Principal Commissioner of Income-tax

    (2025) TaxCorp(LJ) 36624 (ITAT-MUMBAI) · Section 80G

  7. Direct Tax ·ITAT Delhi · 01 Sep 2025
    Delhi ITAT Affirms Penalty Under Section 271(1)(c) for Failure to Substantiate Sundry Creditors; Bogus Purchases Upheld in Scrutiny Assessment for AY 2016-17

    Logic Eastern (India) Private Limited Vs Deputy commissioner of Income Tax

    (2025) TaxCorp(LJ) 36623 (ITAT-DELHI)

  8. Direct Tax ·ITAT Delhi · 01 Sep 2025
    Delhi ITAT Recalls Own Order on Section 92BA Omission in Transfer Pricing Case—Relies on Jurisdictional High Court’s Texport Overseas Ruling

    Relaxo Footwear Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36622 (ITAT-DELHI) · Section 92BA

  9. GST ·Supreme Court · 14 Aug 2025
    Supreme Court Clarifies: Issuance of Summons Not “Initiation of Proceedings” Under Section 6(2)(b) of CGST Act; Lays Down Protocol for Overlapping GST Investigations

    Armour Security (India) Ltd. vs Commissioner, CGST, Delhi East Commissionerate and anr.

    (2025) TaxCorp(IDT) 11424 (SC)

  10. GST ·Calcutta High Court · 14 Aug 2025
    Calcutta High Court Upholds Magistrate’s Order on Disposal of Seized Betel Nuts, Clarifies Concurrent Jurisdiction under GST and Customs Laws Amidst Allegations of Forged Documentation

    Abhishek Kumar Kashyap vs. The State of West Bengal

    (2025) TaxCorp(IDT) 11423 (HC-CALCUTTA)

  11. GST ·Delhi High Court · 14 Aug 2025
    Delhi High Court Clarifies: Summons Issued Post-Search Not Barred by Section 6(2)(b) CGST Act Despite Final State Assessment Order

    Armour Security India Limited Vs Commissioner Cgst Delhi East Commisionerate

    (2025) TaxCorp(IDT) 11422 (HC-DELHI)

  12. Direct Tax ·Patna High Court · 01 Sep 2025
    Patna High Court Affirms Timely Reassessment Notice: Exclusion of Limitation Period Under Supreme Court Directive Validates Section 148 Proceedings for AY 2020-21

    Healing Touch Hospital Vs PCIT

    (2025) TaxCorp(LJ) 36621 (HC-PATNA)

  13. GST ·Delhi High Court · 13 Aug 2025
    Delhi High Court Mandates Pre-Decision Personal Hearing in Adverse Rectification Orders under Third Proviso to Section 161

    Mark Agencies vs Department of Trade and Taxes and anr

    (2025) TaxCorp(IDT) 11420 (HC-DELHI)

  14. GST ·Delhi High Court · 13 Aug 2025
    GSTAT Upholds Rs 5.47 Lakh Anti-Profiteering Penalty on Subway Franchisee for Failing to Pass GST Rate Cut Benefit to Consumers

    DGAP vs Urban Essence (Subway Franchisee)

    (2025) TaxCorp(IDT) 11419 (HC-DELHI)

  15. GST ·Delhi High Court · 05 Aug 2025
    Delhi High Court Upholds Legality of Consolidated SCN for Multi-Year ITC Fraud, Dismisses Writ and Imposes Costs on Metal Scrap Dealer

    Ambika Traders vs. Additional Commissioner, Adjudication, DGGSTI

    (2025) TaxCorp(IDT) 11418 (HC-DELHI)

  16. GST ·Gujarat High Court · 04 Aug 2025
    Gujarat High Court Nullifies Tax and Penalty under CGST for E-Way Bill Part B Omission Due to Violation of Natural Justice Principles

    Tractors And Farm Equipment Ltd. & Anr Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11417 (HC-GUJARAT)

  17. Direct Tax ·ITAT Chennai · 14 Aug 2025
    Chennai ITAT Rules Family Arrangement Leading to Reconstitution of Partnership Not Taxable as Business Income under Section 28(iv)

    Damayanti Ramachandran Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36616 (ITAT-CHENNAI)

  18. GST ·Delhi High Court · 09 Aug 2025
    Delhi High Court Nullifies Ex Parte GST Demand of Rs. 1.04 Crore Due to Inadequate SCN Service Via GST Portal

    Priyanka Goyal Vs. Sales Tax Officer & Anr.

    (2025) TaxCorp(IDT) 11414 (HC-DELHI)

  19. GST ·Madras High Court · 09 Aug 2025
    Madras High Court Upholds GST Demand: Dismisses Writ on Factual Dispute, Affirms Opportunity of Hearing, Grants Liberty for Statutory Appeal

    Buhari Holdings Pvt. Ltd. Vs. The Assistant Commissioner ST

    (2025) TaxCorp(IDT) 11413 (HC-MADRAS)

  20. GST ·Madras High Court · 09 Aug 2025
    Madras High Court Upholds Validity of CGST Provisions Disallowing Late ITC Claims; Allows Assessees Relief for FY 2017-18 to 2020-21 under Section 16(5) Amendment

    R.K. Enterprises vs Union of India and Others

    (2025) TaxCorp(IDT) 11412 (HC-MADRAS)

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