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Landmark Rulings

All landmark rulings

21,193 rulings

  1. GST ·Madras High Court · 21 Jul 2025
    Madras High Court Bars Composite GST Show Cause Notices for Multiple Years, Citing Violation of Statutory Limits and Assessee Rights

    R A and Co vs The Additional Commissioner of Central Taxes, South Commissionerate

    (2025) TaxCorp(IDT) 11345 (HC-MADRAS)

  2. GST ·Gujarat High Court · 21 Jul 2025
    Gujarat High Court Upholds Denial of Cross-Examination to Assessee in Alleged Fraudulent ITC Case, Emphasizes Adequacy of Documentary Evidence

    Sazid Ali Khan Vs Office Of Principal Commissioner, Central Gst And Central Excise Commissionerate, Vadodara-I & Ors

    (2025) TaxCorp(IDT) 11344 (HC-GUJARAT)

  3. Direct Tax ·ITAT Pune · 07 Aug 2025
    Additions in Reassessment Restricted to Recorded Reasons; Legal Heir Participation Suffices for Sec. 159 Compliance

    Vivek Naresh Shah Vs ACIT

    (2025) TaxCorp(LJ) 36551 (ITAT-PUNE) · Section 159

  4. Direct Tax ·ITAT Mumbai · 22 Aug 2025
    Mumbai ITAT Third Member Rules in Favour of Assessee: Distinguishes AY 2012-13 from AY 2010-11 and Deletes Additions, Rejects Revenue's Plea for Abeyance

    Crest Paper Mills Ltd. Vs Income tax officer

    (2025) TaxCorp(LJ) 36550 (ITAT-MUMBAI)

  5. Direct Tax ·Supreme Court · 27 Jul 2025
    Supreme Court Upholds Non-Taxability of Interconnect Fees in Vodafone Idea Case; Dismisses Revenue’s Review Petition on Retrospective TDS Liability under Section 9

    Vodafone Idea Ltd Vs The Deputy Director of Income-Tax

    (2025) TaxCorp(LJ) 36549 (SC)

  6. Direct Tax ·Bombay High Court · 27 Jul 2025
    Bombay High Court Holds Section 72A(4) Inapplicable to Asset Transfer Scheme Lacking Demerger under IT Act: No Carry Forward Restriction for Losses

    NOCIL Limited Vs Pr. Commissioner of Income Tax-1

    (2025) TaxCorp(LJ) 36548 (HC-BOMBAY) · Section 72A(4)

  7. GST ·Allahabad High Court · 25 Jul 2025
    Allahabad High Court Nullifies 200% GST Penalty for Technical Error in E-Way Bill Dispatch Location

    Saumya Vs Union Of India And 3 Others

    (2025) TaxCorp(IDT) 11340 (HC-ALLAHABAD)

  8. Direct Tax ·Bombay High Court · 04 Aug 2025
    Bombay High Court Allows Section 54 Exemption for Multiple Residential Units Purchased Prior to 2015: Assessee Eligible for Benefit on Acquisition of Seven Row Houses

    Krishnagopal B. Nangpal Vs Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36543 (HC-BOMBAY) · Section 54(1)

  9. GST ·Supreme Court · 24 Jul 2025
    Supreme Court Upholds Taxpayer’s Right to Adjudication in Arecanut Seizure: Payment Under Protest No Bar to Appeal When Order Not Passed in Form MOV-09

    ASP Traders vs. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 11338 (SC)

  10. GST ·Gujarat High Court · 24 Jul 2025
    Gujarat High Court Orders Fresh Assessment Under Section 73, Permitting Taxpayer to Seek Amnesty Relief Under Section 128A of CGST Act Amid Surplus Credit Issue

    Bhavani Tractor vs Union of India and Others

    (2025) TaxCorp(IDT) 11337 (HC-GUJARAT)

  11. GST ·Supreme Court · 24 Jul 2025
    Supreme Court Upholds 5% GST Rate on Flavoured Milk; Revenue’s SLP Dismissed Citing Precedent

    UOI vs. Heritage Foods Ltd. & Anr.

    (2025) TaxCorp(IDT) 11336 (SC)

  12. GST ·AP High Court · 24 Jul 2025
    Andhra Pradesh High Court Rules Flavoured Milk Taxable at 5% Under Heading 0402 9990, Not 12% as Contended by Revenue; Refund Permitted for Excess Tax Paid

    Heritage Foods Ltd. vs. The Additional Commissioner

    (2025) TaxCorp(IDT) 11335 (HC-AP)

  13. Direct Tax ·Patna High Court · 30 Jul 2025
    Patna High Court Rules AO Cannot Reopen VsV-Closed Proceedings Using Section 154: Legislative Intent Prevails Over CBDT Circulars

    Manohar Lal Poddar Vs Union of India

    (2025) TaxCorp(LJ) 36542 (HC-PATNA) · Section 154

  14. Direct Tax ·Madras High Court · 04 Aug 2025
    Madras High Court Upholds Tax Demand on Former Partners Despite Firm’s Dissolution, Grants Temporary Relief Due to Advanced Age

    S. Pushpa Vs The Principal Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36541 (HC-MADRAS)

  15. Direct Tax ·Supreme Court · 27 Jul 2025
    Supreme Court Establishes Fixed Place PE for Hyatt International in India: Income from Strategic Oversight Services Deemed Taxable

    Hyatt International Southwest Aisa Ltd Vs Additional Director of Income Tax

    (2025) TaxCorp(LJ) 36540 (SC)

  16. Direct Tax ·Forein High Court · 07 Aug 2025
    UK Court of Appeal Clarifies POEM: Real Top-Level Management Prevails Over Formal Trustee Control in Mauritius Trust Tax Scheme

    Geoffrey Richard Haworth, Ian Francis Lenagan, SG Kleinwort Hambros Trust Company (UK) Limited Vs Foreign Court UK

    (2025) TaxCorp(LJ) 36539 (HC-Forein)

  17. GST ·Supreme Court · 23 Jul 2025
    Supreme Court Upholds Quashing of Tax Demand on CERC and DERC License Fees, Confirms Quasi-Judicial Nature of Regulatory Commissions

    Additional Director Directorate General Of Gst Intelligence (Dggi) & Anr Vs Central Electricity Regulatory Commssion

    (2025) TaxCorp(IDT) 11334 (SC)

  18. GST ·MP High Court · 19 Jul 2025
    Madhya Pradesh High Court Upholds IGST and Penalty for Failure to Update Vehicle Details in E-Way Bill Part B: Registered Person’s Primary Responsibility Reaffirmed

    Vishalfab (India) Pvt. Ltd Vs The State of Madhya Pradesh & Ors

    (2025) TaxCorp(IDT) 11333 (HC-MP)

  19. GST ·Delhi High Court · 19 Jul 2025
    Delhi High Court Rules GST Cancellation with Retrospective Effect Invalid Where Business Had Ceased, Orders Registration Cancelled from Application Date

    Kamal Kindra vs Commissioner of State Tax and Others

    (2025) TaxCorp(IDT) 11332 (HC-DELHI)

  20. GST ·Karnataka High Court · 19 Jul 2025
    Karnataka High Court Annuls Ex Parte Dismissal of GST Appeal Due to Lack of Adequate Hearing on First Listing

    N. H. and Co. Vs. The Assistant Commissioner & Anr.

    (2025) TaxCorp(IDT) 11331 (HC-KARNATAKA)

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