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Landmark Rulings

All landmark rulings

21,193 rulings

  1. GST ·Kerala High Court · 12 Jul 2025
    Kerala High Court Directs Fresh Online Refund Application for Penalty Paid During Goods Interception, Acknowledges Technical Glitch and Preserves Right to Interest

    Jas Nylons vs. Assistant State Tax Officer

    (2025) TaxCorp(IDT) 11282 (HC-KERALA)

  2. GST ·Madras High Court · 12 Jul 2025
    Madras High Court Nullifies Duplicate GST Assessments for Same Period, Orders Department to Justify Overlapping Proceedings

    Crown Metal Scraps vs. The Deputy State Tax Officer

    (2025) TaxCorp(IDT) 11281 (HC-MADRAS)

  3. GST ·Patna High Court · 12 Jul 2025
    Patna High Court Upholds GST Demand of ₹1.59 Crore for Bogus ITC, Rejects Plea of GST Number Misuse by Third-Party

    Mangalam Enterprises vs State of Bihar and Others

    (2025) TaxCorp(IDT) 11280 (HC-PATNA)

  4. Direct Tax ·ITAT Delhi · 14 Jul 2025
    Delhi ITAT Quashes Section 69A Addition: Mere Loose Paper Not Sufficient Without Corroborative Evidence or Independent Enquiry by AO

    Sanjay Taneja Vs ACIT

    (2025) TaxCorp(LJ) 36501 (ITAT-DELHI) · Section 69A

  5. Direct Tax ·ITAT Bangalore · 14 Jul 2025
    ITAT Bangalore Upholds Allowability of Labour and Farm Expenses Supported by Self-Made Vouchers in Agricultural Produce Trading

    Carreg Commodities Pvt. Ltd. Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 36500 (ITAT-BANGALORE)

  6. Direct Tax ·ITAT Delhi · 14 Jul 2025
    Delhi ITAT Quashes Section 69 Addition on Basis of Unsubstantiated Third-Party “Dumb Documents”; Upholds Reassessment Initiated on Prima Facie Evidence

    News Builders and Developers Pvt Ltd. Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36499 (ITAT-DELHI) · Section 69

  7. Direct Tax ·ITAT Chennai · 14 Jul 2025
    Chennai ITAT Invalidates Reassessment Initiated Beyond Extended Limitation Period; Quashes Section 148 Notice and Section 147 Order for AY 2013-14

    Lakshmi Narasimhan Santhi Vs The Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36498 (ITAT-CHENNAI)

  8. Direct Tax ·Bombay High Court · 14 Jul 2025
    Bombay High Court Quashes Section 148 Notice Issued by Jurisdictional AO in Contravention of Faceless Assessment Scheme, Grants Revenue Liberty to Restore Case if Supreme Court Overturns Hexaware Ruling

    Caishen Enterprise LLP Vs The Assistant Commissioner

    (2025) TaxCorp(LJ) 36497 (HC-BOMBAY) · Section 148

  9. GST ·Calcutta High Court · 10 Jul 2025
    Calcutta High Court Remands GST ITC Dispute, Grants Disabled Assessee Final Opportunity to Respond to Show Cause Notice

    Sanjit Acharya Vs. Assistant Commissioner of Revenue, DGGI

    (2025) TaxCorp(IDT) 11276 (HC-CALCUTTA)

  10. GST ·Madras High Court · 10 Jul 2025
    Madras High Court Orders Restoration of GST Registration Cancelled for Six Months’ Non-Filing Owing to Genuine Hardship, Subject to Strict Compliance

    Arumugam Ramesh vs The Commercial Tax Officer

    (2025) TaxCorp(IDT) 11275 (HC-MADRAS)

  11. GST ·Kerala High Court · 10 Jul 2025
    Kerala High Court Permits Release of Goods Confiscated under Section 130 CGST Act Upon Payment of Fine, Despite Lapse of Statutory Period

    Nikhil Ayyappan Vs State of Kerala

    (2025) TaxCorp(IDT) 11274 (HC-KERALA)

  12. Direct Tax ·ITAT Bangalore · 30 Jul 2025
    ITAT Bangalore Affirms Substantive Compliance for Section 80JJAA Deduction Despite Delayed Form 10DA Filing

    IIFL Samasta Finance Limited Vs DCIT

    (2025) TaxCorp(LJ) 36496 (ITAT-BANGALORE) · Section 80JJAA

  13. Direct Tax ·ITAT Ahmedabad · 30 Jul 2025
    Ahmedabad ITAT Quashes Penalty on Interest Disallowance: Bona Fide Claim under OTS Not Concealment under Section 271(1)(c)

    Charotar Gas Sahkari Mandali Ltd Vs The Dy. CIT

    (2025) TaxCorp(LJ) 36494 (ITAT-AHMEDABAD) · Section 271(1)(c)

  14. GST ·Patna High Court · 10 Jul 2025
    Patna High Court Sets Aside Ex-Parte GST Assessment for Inadequate Service of Notice, Cites Mandatory Dual Mode of Communication

    Mother India Construction Private Limited vs. The State of Bihar

    (2025) TaxCorp(IDT) 11271 (HC-PATNA)

  15. GST ·HP High Court · 10 Jul 2025
    Himachal Pradesh High Court Sets Aside GST Registration Cancellation for Lack of Reasoned Orders; Remands Case for Fresh Adjudication

    Anil Kumar Vs Union of India and others

    (2025) TaxCorp(IDT) 11270 (HC-HP)

  16. GST ·Delhi High Court · 10 Jul 2025
    Delhi High Court Upholds GST Penalty for GST Consultant Involved in Creation of 63 Fake Firms; Orders Appeal to be Filed Despite Expired Limitation

    Bhupender Kumar v/s Additional Commissioner Adjudication Cgst Delhi North & Ors

    (2025) TaxCorp(IDT) 11269 (HC-DELHI)

  17. GST ·Bombay High Court · 10 Jul 2025
    Bombay High Court Sets Aside Provisional Bank Account Attachment for Lack of Adjudication Order; Accepts Assessee’s Offer to Maintain Deposit

    Serenity Trades Private Limited vs. State of Maharashtra

    (2025) TaxCorp(IDT) 11268 (HC-BOMBAY)

  18. GST ·Delhi High Court · 10 Jul 2025
    Delhi High Court Remands Rs. 2.3 Crore GST Demand for Re-adjudication; Highlights Importance of Proper Hearing and GSTR-01 Reconciliation

    Larsen And Toubro Limited And Passavant Energy And Environment Gmbh Jv Vs Commissioner Of Delhi Goods And Service Tax And Anr

    (2025) TaxCorp(IDT) 11267 (HC-DELHI)

  19. Direct Tax ·Bombay High Court · 11 Jul 2025
    Bombay High Court Holds Insurance Proceeds for Death of Horses as Non-Taxable Capital Receipt for AY 1988-89; Rebukes Revenue’s Head Shifting Tactics

    Poonawalla Estate Stud & Agricultural Farm Vs Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36491 (HC-BOMBAY) · Section 41(1)

  20. Direct Tax ·Gujarat High Court · 11 Jul 2025
    Gujarat High Court Quashes Assessment Due to Notice Served on Wrong Email, Upholds Principle of Audi Alteram Partem

    Shraddha Developers Vs The National Faceless Assessment Centre & Anr.

    (2025) TaxCorp(LJ) 36490 (HC-GUJARAT) · Section 148

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