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Landmark Rulings

All landmark rulings

21,193 rulings

  1. GST ·CESTAT Mumbai · 11 Aug 2025
    Industrial PET Bottle Coating Machinery Classified as ‘Machinery for Filling, Closing, Sealing Bottles’ under CTI 8422 30 00: CESTAT Mumbai Overturns Revenue’s Reclassification Attempt

    Kandhari Beverages Pvt. Ltd. vs. Commissioner of Customs

    (2025) TaxCorp(IDT) 11409 (CESTAT-MUMBAI)

  2. GST ·Orissa High Court · 11 Aug 2025
    Orissa High Court Declines to Intervene in ITC Blocking Under Rule 86A Amidst Pending Adjudication on Supplier’s Existence and Entitlement

    Transtech Solution vs. The Commissioner CT & GST

    (2025) TaxCorp(IDT) 11408 (HC-ORISSA)

  3. GST ·Bombay High Court · 11 Aug 2025
    Bombay High Court (Goa Bench) Directs 9% Interest on GST Refunds Delayed Beyond 60 Days from Date of Fresh Application Pursuant to Appellate Order

    Lupin Limited Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11407 (HC-BOMBAY)

  4. GST ·Delhi High Court · 11 Aug 2025
    Delhi High Court Upholds Denial of Fraudulent GST ITC, Declines Writ Relief; Directs Assessee to Appellate Remedy for Procedural Grievances

    Banson Enterprises & Anr. vs. Assistant Commissioner Cgst & Ors

    (2025) TaxCorp(IDT) 11406 (HC-DELHI)

  5. GST ·Supreme Court · 08 Aug 2025
    Supreme Court Upholds Recipient’s Right to Seek Advance Ruling on Reverse Charge Tax Liability under CGST Act

    Commercial Tax Department Vs Power Grid Corporation Of India Ltd & Ors

    (2025) TaxCorp(IDT) 11405 (SC)

  6. GST ·Madras High Court · 09 Aug 2025
    Madras High Court Sets Aside GST Appellate Order, Condoning 288-Day Delay Due to Hospitalization and Lack of Proper Service

    T. Porkodi Vs. The Deputy Commissioner (CT) & Anr.

    (2025) TaxCorp(IDT) 11404 (HC-MADRAS)

  7. Direct Tax ·ITAT Chennai · 11 Aug 2025
    Chennai ITAT Deems Salary Earned by Malaysia-Based TCS Employee, but Paid in India, Taxable Only in Malaysia Under India-Malaysia DTAA

    Arumugam Rajasekar Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36607 (ITAT-CHENNAI)

  8. Direct Tax ·ITAT Chennai · 12 Aug 2025
    ITAT Chennai Rules Temple Offerings Non-Taxable; Audit Report Filing Under Section 10(23C)(v) Held Directory, Not Mandatory

    Arulmigu Swaminatha Swami Thirukkovil Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36606 (ITAT-CHENNAI) · Section 10(23C)(v)

  9. Direct Tax ·ITAT Chennai · 12 Aug 2025
    Chennai ITAT Affirms Section 11 Exemption for Trust Assisting Visually Impaired and Leprosy-Affected; Overturns Lower Authorities’ Misclassification

    Organisation for Rehabilitation of Blind in Trichy Vs The Income-tax Officer

    (2025) TaxCorp(LJ) 36605 (ITAT-CHENNAI)

  10. Direct Tax ·ITAT Delhi · 12 Aug 2025
    Delhi ITAT Rejects Notional Income Addition on LTCG: Upholds Taxability Based on Execution of Sale Deed, Not Mere Receipt of Consideration

    Deepak Kothari Vs ACIT

    (2025) TaxCorp(LJ) 36604 (ITAT-DELHI)

  11. GST ·Allahabad High Court · 09 Aug 2025
    Allahabad High Court Mandates Alternative Service of Notice Post-GST Cancellation, Nullifies Ex Parte Order for Natural Justice Violation

    Lalaram Thekedar vs. UOI & 2 Ors.

    (2025) TaxCorp(IDT) 11400 (HC-ALLAHABAD)

  12. GST ·AP High Court · 09 Aug 2025
    High Court Invalidates Demand Order Issued Beyond Statutory Limitation; Bank Attachment Lifted in GST Proceedings

    Lakshmi Bhanu Steel Traders vs. The Assistant Commissioner & Ors.

    (2025) TaxCorp(IDT) 11399 (HC-AP)

  13. GST ·Madras High Court · 09 Aug 2025
    Madras High Court Nullifies Pre-Hearing Assessment Order for Breach of Natural Justice in GST Proceedings

    Shri Bharathi Weaves vs. Commercial Tax Officer

    (2025) TaxCorp(IDT) 11398 (HC-MADRAS)

  14. GST ·Allahabad High Court · 09 Aug 2025
    Allahabad High Court Quashes Penalty and Confiscation under Section 130 UPGST Act for Excess Stock Found by Eye Estimate, Directs Proper Tax Proceedings

    J.T.Steel Traders Vs State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11397 (HC-ALLAHABAD)

  15. GST ·Madras High Court · 09 Aug 2025
    Madras High Court Upholds GST Assessment Against Deceased Proprietor’s Estate: Legal Heir’s Limitation Objection Rejected, Appeal Liberty Granted

    Vairam Agencies Vodafone Cell (Rep. by Legal Heir R. Ramesh) Vs. State Tax Officer, Pudukkottai-II Assessment Circle

    (2025) TaxCorp(IDT) 11396 (HC-MADRAS)

  16. Direct Tax ·ITAT Delhi · 11 Aug 2025
    Delhi ITAT Third Member Rules Reassessment Invalid Where CIT(A) Deletes Sole Basis of Reopening Under Section 10(38); Addition on Other Issues Unsustainable Without Fresh Section 148 Notice

    Mahesh Kumar Vs ITO

    (2025) TaxCorp(LJ) 36602 (ITAT-DELHI)

  17. Direct Tax ·ITAT Chennai · 12 Aug 2025
    ITAT Chennai Quashes TDS Demand on Buyer for Seller’s Delayed PAN-Aadhaar Linking: Focus on Substance Over Form

    Duraiswamy Balu Vs ITO

    (2025) TaxCorp(LJ) 36601 (ITAT-CHENNAI) · Section 200A

  18. GST ·AAR · 07 Aug 2025
    Advance Ruling on Plastic Toys Nullified: Gujarat AAAR Upholds Void Status Due to Suppression of Facts Amid DGGI Proceedings

    In the matter of I-Tech Plast India Pvt. Ltd.

    (2025) TaxCorp(IDT) 11393 (AAR)

  19. GST ·AAR · 07 Aug 2025
    Gujarat AAAR Permits ITC for Concrete Tower Supporting VCV Lines as 'Plant or Machinery', Overturns AAR's Denial

    In the matter of KEI Industries

    (2025) TaxCorp(IDT) 11392 (AAR)

  20. Direct Tax ·Gujarat High Court · 08 Aug 2025
    Gujarat High Court Quashes Reassessment Initiation under Section 148A(d) Solely Based on DVO Report, Citing Lack of Independent Revenue Inquiry

    Raama Enterprises Vs ACIT

    (2025) TaxCorp(LJ) 36598 (HC-GUJARAT)

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