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Landmark Rulings

All landmark rulings

21,193 rulings

  1. GST ·Calcutta High Court · 30 Jul 2025
    Calcutta High Court Sets Precedent: Delay in GST Refund Order Beyond 60 Days Renders Process Invalid; Refund Rejection Overturned Due to Procedural Lapses

    Suraj Mangar vs. The Assistant Commissioner of West Bengal State Tax

    (2025) TaxCorp(IDT) 11364 (HC-CALCUTTA)

  2. GST ·Delhi High Court · 30 Jul 2025
    Delhi High Court Upholds Proper Service of Notice in Green Coffee Beans GST Exemption Dispute; Dismisses Writ on Non-Attendance, Suggests Section 107 Appeal

    Vokin Biotech Private Limited. Vs. The Additional Commissioner, Cgst Delhi West Commissionerate, & Ors

    (2025) TaxCorp(IDT) 11363 (HC-DELHI)

  3. GST ·Gujarat High Court · 30 Jul 2025
    Gujarat High Court Affirms Right to Refund of Unutilized Compensation Cess ITC on Export of Exempted Goods with Payment of IGST

    Atul Limited & Anr Vs Union Of India & Ors.

    (2025) TaxCorp(IDT) 11362 (HC-GUJARAT)

  4. Direct Tax ·ITAT Mumbai · 04 Aug 2025
    Mumbai ITAT Denies Condonation of 16-Year Delay in Appeal Filing; Finds No Sufficient Cause by Corporate Assessee

    Micro Plantae Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36566 (ITAT-MUMBAI)

  5. Direct Tax ·ITAT Ahmedabad · 02 Aug 2025
    ITAT Ahmedabad Slams PCIT for Flouting Judicial Precedent in Section 263 Order: Tribunal Decries Unwarranted Revision Despite Prior Relief to Assessee

    Gujarat Industrial Investment Corporation Limited Vs PCIT

    (2025) TaxCorp(LJ) 36565 (ITAT-AHMEDABAD) · Section 263

  6. Direct Tax ·Bombay High Court · 07 Aug 2025
    Bombay High Court Orders Reconsideration of ITAT Appeals Due to Non-Consideration of DIN Validity; Parties Granted Liberty to Present Fresh Material

    Skyway Infraprojects Pvt. Ltd Vs Dy./Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36564 (HC-BOMBAY)

  7. Direct Tax ·Gujarat High Court · 03 Aug 2025
    Gujarat High Court Invalidates Section 148 Notice Issued Beyond Limitation Period, Citing Supreme Court’s Directions on Procedural Compliance

    Late Shaileshkumar Ratilal Zaveri Vs Income Tax Department

    (2025) TaxCorp(LJ) 36563 (HC-GUJARAT)

  8. GST ·AAR · 29 Jul 2025
    Kerala AAR Affirms 5% GST on Marine Engines and Parts for Fishing Vessels Based on Intended Usage; Demands Clear Documentation

    In the matter of SM Marains Advances Gear Boxes India Private Limited

    (2025) TaxCorp(IDT) 11358 (AAR)

  9. GST ·AAR · 29 Jul 2025
    Tamil Nadu AAR Declines Rectification Plea: No Need to Specify Registered or Unregistered Chassis Owners for Bus Body Building Services at 18% GST

    In the matter of Kalilash Vahn Private Limited

    (2025) TaxCorp(IDT) 11357 (AAR)

  10. GST ·AAR · 29 Jul 2025
    Rehabilitation Services Not Exempt from GST Without Clinical Establishment Registration; Udyam Certificate Insufficient

    In the matter of RadiantMinds Rehab LLP

    (2025) TaxCorp(IDT) 11356 (AAR)

  11. GST ·AAR · 29 Jul 2025
    AAR Tamil Nadu Declines Advance Ruling on ITC Eligibility for Purchases Mistakenly Reported as Sales in GSTR-01, Citing Jurisdictional Limitations

    In the matter of Auto Color Paints

    (2025) TaxCorp(IDT) 11355 (AAR)

  12. GST ·AAR · 29 Jul 2025
    GST Exemption Denied to Sub-Contractor Supplying Manpower to Local Authority via Main Contractor: West Bengal AAR Clarifies Recipient Criteria under Notification 12/2017-Central Tax (Rate)

    In the matter of Webel Support Multipurpose Service Cooperate Society Ltd.

    (2025) TaxCorp(IDT) 11354 (AAR)

  13. GST ·Madras High Court · 28 Jul 2025
    Madras High Court Orders Reinstatement of GST Registration for Works Contractor, Recognizes Genuine Hardship Due to Delay in Payment by Recipient, Imposes Compliance Conditions

    Chinnappan Thangamani Vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 11352 (HC-MADRAS)

  14. GST ·Gauhati High Court · 28 Jul 2025
    Gauhati High Court Orders Swift Reinstatement of GST Registration for Works Contractor Following Full Payment of Dues

    Smti Gichak Daniam vs. The State of Arunachal Pradesh

    (2025) TaxCorp(IDT) 11351 (HC-GAUHATI)

  15. GST ·Allahabad High Court · 28 Jul 2025
    Allahabad High Court Rejects Bail Plea in CGST Offence Due to Applicant’s Non-Custody and Disregard of Prior Court Order

    Manoj Kumar Garg Vs. Union of India

    (2025) TaxCorp(IDT) 11350 (HC-ALLAHABAD)

  16. GST ·MP High Court · 28 Jul 2025
    Madhya Pradesh High Court Nullifies CGST Demand Order Over Denial of Cross-Examination; Directs Fresh Hearing from Cross-Examination Stage

    Paper Trade Links vs. UOI, Department of Revenue, Ministry of Finance & Ors.

    (2025) TaxCorp(IDT) 11349 (HC-MP)

  17. Direct Tax ·ITAT Mumbai · 29 Jul 2025
    Mumbai ITAT Exonerates Foreign Trust from Tax on NCD Gains and Interest Income, Upholds Jurisdictional High Court Ruling Over AAR Decision

    Green Maiden A 2013 Trust Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36556 (ITAT-MUMBAI)

  18. Direct Tax ·ITAT Pune · 29 Jul 2025
    Pune ITAT Overturns Prima Facie Addition on Contingent Sales Tax Liability: Upholds Assessee’s Right to Rectification under Section 154

    Ramgopal Birla Textile (P.) Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36555 (ITAT-PUNE) · Section 154

  19. Direct Tax ·ITAT Chennai · 29 Jul 2025
    Chennai ITAT Annuls Section 263 Revision: Allowance of Delayed PF Contributions Upheld Where AO Followed Prevailing Jurisdictional Law Pre-Checkmate Judgment

    Alliance Broadcasting Pvt. Ltd Vs The PCIT

    (2025) TaxCorp(LJ) 36554 (ITAT-CHENNAI) · Section 263

  20. Direct Tax ·ITAT Mumbai · 22 Aug 2025
    Mumbai ITAT Permits Rectification of Order Under Section 254(2) for Misreferenced Grounds of Appeal Due to Typographical Error; Allows Correction of Ground Numbers and Issues

    Kaisha Lifesciences Pvt. Ltd Vs DCIT

    (2025) TaxCorp(LJ) 36552 (ITAT-MUMBAI) · Section 254(2)

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