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Landmark Rulings

All landmark rulings

21,110 rulings

  1. Direct Tax ·ITAT Delhi · 25 Jun 2026
    Legal Services by Non-UK Partners Not Taxable as FTS, Orders AO to Examine Taxability Under Respective DTAAs

    Herbert Smith Freehills LLP Vs CIT

    (2026) TaxCorp(LJ) 38247 (ITAT-DELHI)

  2. GST ·Allahabad High Court · 18 May 2026
    Allahabad High Court Nullifies UPGST/CGST Adjudication Order for Failure to Specify Penalty in Statutory Form DRC-01

    Comfort Battery vs Additional Commissioner Central Goods and Services Tax

    (2026) TaxCorp(IDT) 12501 (HC-ALLAHABAD)

  3. GST ·Supreme Court · 18 May 2026
    Allahabad High Court Sets Aside GST Penalty Order Exceeding Show Cause Notice: Jurisdictional Limits Under Section 75(7) Upheld

    Ganpati Infrastructure Development Company Limited Vs Joint Commissioner, Central Goods And Services Tax And Central Excise And Another

    (2026) TaxCorp(IDT) 12500 (SC)

  4. GST ·Supreme Court · 18 May 2026
    Supreme Court Grants Bail to GST Superintendent in ₹34 Lakh Bribery Case, Citing Completion of Investigation and Prolonged Incarceration

    Bharat Singh vs Union of India

    (2026) TaxCorp(IDT) 12499 (SC)

  5. GST ·Chhattisgarh High Court · 19 May 2026
    Chhattisgarh High Court Refuses Bail to CGST Superintendent Accused of Rs. 34 Lakh Bribery Demands During Official Raid

    Bharat Singh vs Union of India

    (2026) TaxCorp(IDT) 12498 (HC-CHHATTISGARH)

  6. GST ·Calcutta High Court · 19 May 2026
    Calcutta High Court Rules 200% GST Penalty Disproportionate for Minor E-Way Bill Expiry Lapse; Orders Token Fine and Refund

    Industrial Pumps & Motors Agencies & Anr. Vs. The State of West Bengal & Ors.

    (2026) TaxCorp(IDT) 12497 (HC-CALCUTTA)

  7. GST ·Calcutta High Court · 19 May 2026
    Calcutta High Court Declines Writ on GST Adjudication Beyond Show Cause; Directs Assessee to GSTAT Appeal with Extended Timelines and Reduced Pre-deposit

    RSH Amit Realty Development LLP & Anr Vs The Deputy Commissioner of Revenue & Ors

    (2026) TaxCorp(IDT) 12496 (HC-CALCUTTA)

  8. GST ·Delhi High Court · 19 May 2026
    Delhi High Court Mandates Reimbursement of GST on Frozen Meat Supplied to Army—Exemption Denied by Binding Advance Rulings

    Gitwako Farms India Pvt Ltd Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12495 (HC-DELHI)

  9. GST ·Calcutta High Court · 19 May 2026
    Calcutta High Court Permits Assessee’s Response to Section 74 SCN on ITC Reversal For Exempt Supply, Notes Revenue’s Inconsistent Stand Despite Prior Adjudication

    Middleton Leaseholders Private Limited & Anr. Vs. The Deputy Commissioner of Revenue & Ors.

    (2026) TaxCorp(IDT) 12494 (HC-CALCUTTA)

  10. GST ·P&H High Court · 22 Jun 2026
    Punjab & Haryana HC Holds Negative Blocking of ITC Beyond Ledger Balance Unlawful Under Rule 86A; Restricts Revenue to Available Credit Only

    KK Alloys vs Union of India & Ors

    (2026) TaxCorp(IDT) 12493 (HC-P&H)

  11. GST ·Madras High Court · 22 Jun 2026
    Madras High Court Invalidates GST Notifications Expanding Tax on Unregistered Pulse Brands Beyond Council Recommendations

    Guru and Co. vs UOI & Ors

    (2026) TaxCorp(IDT) 12492 (HC-MADRAS)

  12. GST ·Madras High Court · 22 Jun 2026
    Madras High Court Validates GST Demand Using Extended Limitation Under Section 74 Due to Discrepancy in Seigniorage Fee and Outward Supply Value

    KPR Enterprises vs State Tax Officer

    (2026) TaxCorp(IDT) 12491 (HC-MADRAS)

  13. GST ·Supreme Court · 22 Jun 2026
    Supreme Court Upholds High Court Ruling: No Negative Blocking of GST Credit Ledger Without Available Balance; Recovery Measures Must Follow Statute

    Union of India & Ors. vs K K Alloys

    (2026) TaxCorp(IDT) 12490 (SC)

  14. GST ·AP High Court · 22 Jun 2026
    Andhra Pradesh High Court Quashes Unsigned GST Assessment Orders: Absence of Assessing Officer’s Signature Ruled as Jurisdictional Defect, Orders Fresh Adjudication

    Nominee Works Committee Kalavalla v. Deputy Assistant Commissioner (STII) & Ors & M/s GSN Granites v. Assistant Commissioner (ST) & Ors

    (2026) TaxCorp(IDT) 12489 (HC-AP)

  15. GST ·Calcutta High Court · 19 May 2026
    Calcutta High Court Mandates Disclosure of Field Visit Report Prior to Rejection of GST Revocation Application

    Scorp Industries & Anr Vs Assistant Commissioner, State Tax, Alipore Charge & Ors

    (2026) TaxCorp(IDT) 12488 (HC-CALCUTTA)

  16. GST ·Delhi High Court · 20 May 2026
    Delhi High Court Invalidates Tax Demand Order for Rs. 10.9 Crore: Successor Officer’s Failure to Conduct Personal Hearing Violates Natural Justice

    A.G. and Sons HUF Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12487 (HC-DELHI)

  17. GST ·Calcutta High Court · 20 May 2026
    Bombay High Court Sets Aside GST Demand Order Exceeding Show Cause Notice and Ignoring Exemption Claim for Government Consultancy Services

    Yash Innovative Solution LLP vs Joint Commissioner & Anr.

    (2026) TaxCorp(IDT) 12486 (HC-CALCUTTA)

  18. GST ·Calcutta High Court · 20 May 2026
    Calcutta High Court Orders Reinstatement of GST Registration Cancelled for Non-Filing of Returns, Stresses Pragmatic Approach for Revenue Recovery

    Sree Gopal Rice Mill & Anr Vs Union of India & Ors

    (2026) TaxCorp(IDT) 12485 (HC-CALCUTTA)

  19. GST ·Allahabad High Court · 20 May 2026
    Allahabad High Court Directs Assessee to GSTAT as Tribunal Now Functional: Deposits Made Under Writ to be Treated as Pre-Deposit u/s 112(8) CGST Act

    Sakshi Timber Merchant vs Assistant Commissioner State Tax Block I Shahjahanpur and Another

    (2026) TaxCorp(IDT) 12484 (HC-ALLAHABAD)

  20. GST ·P&H High Court · 20 May 2026
    Punjab & Haryana High Court Quashes Retrospective GST Registration Cancellation for Want of Specific Notice; Revenue Permitted to Reinitiate Proceedings

    V.K. Enterprises vs Union of India and anr

    (2026) TaxCorp(IDT) 12483 (HC-P&H)

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