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Landmark Rulings

All landmark rulings

21,110 rulings

  1. GST ·Delhi High Court · 20 May 2026
    Delhi High Court Quashes Rs 26.72 Cr GST Demand on Mobile Phone Exporter Due to Denial of Real and Effective Hearing

    Avik Televentures Private Limited v. Office of the GST Officer

    (2026) TaxCorp(IDT) 12482 (HC-DELHI)

  2. GST ·Calcutta High Court · 20 May 2026
    Polypropylene Leno Bags Deemed 'Plastic Bags' Under HSN 3923: Calcutta HC Upholds 18% GST Rate, Rejects Textile Classification

    Mega Flex Plastics Limited & Anr. vs The Union of India & Ors.

    (2026) TaxCorp(IDT) 12481 (HC-CALCUTTA)

  3. GST ·Orissa High Court · 20 May 2026
    Orissa High Court Sets Aside GST Order for Ignoring Assessee's Reply and Denying Personal Hearing in Mining Royalty Case

    Janardan Panda vs Commissioner, Commercial Tax, GST, Odisha and Others

    (2026) TaxCorp(IDT) 12480 (HC-ORISSA)

  4. GST ·Bombay High Court · 20 May 2026
    Bombay High Court Reinstates Right to Manual Appeal Filing Under GST Where Electronic Upload of DRC-07 Not Possible

    Dinesh Dnyandeorao Pawade Vs State of Maharashtra & Ors

    (2026) TaxCorp(IDT) 12479 (HC-BOMBAY)

  5. GST ·Chhattisgarh High Court · 19 Jun 2026
    Chhattisgarh High Court Grants Conditional Bail in Alleged Rs. 7.59 Crore GST ITC Fraud Linked to M/s Hindustan Corporation; Court Cites Lack of Conclusive Proprietorship Evidence

    Aman Singh Vs irector General Goods And Service Tax Intelligence (DGGI)

    (2026) TaxCorp(IDT) 12478 (HC-CHHATTISGARH)

  6. GST ·Delhi High Court · 19 Jun 2026
    Delhi High Court Upholds Seven-Day Prior Notice Requirement Before Coercive Action in GST Circular Trading Probe: DGGI/CGST Petitions Rejected

    Directorate General of GST Intelligence Vs Girish Sachdeva

    (2026) TaxCorp(IDT) 12476 (HC-DELHI)

  7. GST ·Gauhati High Court · 19 Jun 2026
    Gauhati High Court Quashes GST Registration Cancellation for Lack of Reasoned Order, Reinforces Need for Clear Justification in Adjudicatory Actions

    Nijumoni Gogoi Vs The Unions of India & Ors

    (2026) TaxCorp(IDT) 12475 (HC-GAUHATI)

  8. Direct Tax ·ITAT Mumbai · 20 Jun 2026
    Mumbai ITAT Overturns CIT(E)’s Denial of Section 12AB Registration: Delay in Form No. 10AB and Memorandum Amendments Not Sufficient Grounds

    Inspira Global Foundation Vs CIT(Exemptions)

    (2026) TaxCorp(LJ) 38239 (ITAT-MUMBAI)

  9. Direct Tax ·ITAT Chennai · 20 Jun 2026
    ITAT Chennai Upholds Section 54 Exemption for Delay in Residential Construction Due to Extraordinary Circumstances: Completion Certificate Not Mandatory

    Palani Vel Rajan Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38238 (ITAT-CHENNAI) · Section 54

  10. Direct Tax ·ITAT Delhi · 20 Jun 2026
    Delhi ITAT Rules Broken Period Interest on Sale of NCDs to Buyer is Taxable as ‘Income from Other Sources’—Premium on Debentures Treated as Revenue Expenditure

    Macquarie SBI Infrastructure Investments Pte Ltd Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38237 (ITAT-DELHI)

  11. Direct Tax ·ITAT Delhi · 20 Jun 2026
    Delhi ITAT Sets Precedent: Refund Denial on Technical E-Verification Delay Overruled, Upholds Taxpayer’s Right to TDS Refund on Rental Income

    Gurcharan Singh Bhatia Vs ACIT

    (2026) TaxCorp(LJ) 38236 (ITAT-DELHI)

  12. Direct Tax ·ITAT Ahmedabad · 22 Jun 2026
    Ahmedabad ITAT Quashes Addition Based Solely on Unsubstantiated WhatsApp Messages, Citing Lack of Corroborative Evidence

    Dhaval Patel Vs ACIT

    (2026) TaxCorp(LJ) 38235 (ITAT-AHMEDABAD)

  13. GST ·Jharkhand High Court · 25 May 2026
    Jammu & Kashmir High Court Upholds Validity of Show Cause Notices: Cross-LoC Trade Held Intra-State and Liable to GST

    New Gee Enn & Sons vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12474 (HC-JHARKHAND)

  14. GST ·Kerala High Court · 25 May 2026
    Kerala High Court Sets Aside Best Judgment GST Assessments for Failure to Serve Mandatory Notices Under Section 169

    Mundeth Ply Boards vs State Tax Officer & Ors.

    (2026) TaxCorp(IDT) 12473 (HC-KERALA)

  15. GST ·Supreme Court · 22 May 2026
    Supreme Court Upholds Bombay High Court Decision: No GST on Assignment of Leasehold Rights in Industrial Land Where Not in Course of Business

    Assistant Commissioner (Anti Evasion) & Anr Vs Aerocom Cushions Private Limited

    (2026) TaxCorp(IDT) 12472 (SC)

  16. GST ·GSTAT Delhi · 22 May 2026
    GSTAT Delhi Rules Procedural Delay Does Not Bar Anti-Profiteering Proceedings; Siddha Infradev LLP Ordered to Refund Rs. 63.93 Lakhs with 18% Interest for Failing to Pass on ITC Benefit to Homebuyers

    DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs Siddha Infradev LLP

    (2026) TaxCorp(IDT) 12471 (GSTAT-Delhi)

  17. GST ·Bombay High Court · 22 May 2026
    Bombay High Court Invalidates GST Reassessment for Non-Consideration of Assessee’s Submissions Despite Remand Directions

    Shree Govind Traders Vs. The Deputy Commissioner of State Tax & Ors.

    (2026) TaxCorp(IDT) 12470 (HC-BOMBAY)

  18. GST ·Bombay High Court · 22 May 2026
    Bombay High Court Quashes Rectification Order for Denial of Personal Hearing and Overlapping GST Proceedings; Orders De Novo Adjudication with Fresh Notice and Hearing

    Taiyo Nippon Sanso India Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12469 (HC-BOMBAY)

  19. GST ·Bombay High Court · 21 May 2026
    Bombay High Court Declares Provisional Attachment of Bank Account under Section 83(2) of CGST Act as Expired by Law: Attachment Lapses After One Year

    Aurosis Enterprises Vs The Union of India & Anr.

    (2026) TaxCorp(IDT) 12468 (HC-BOMBAY)

  20. GST ·Supreme Court · 22 May 2026
    Supreme Court Relaxes Bail Bond Requirement for GST Accused; Security Condition Tied to Disclosed Assets Rather Than Undetermined Tax Liability

    Baldeep Singh Sapra vs State (Directorate General of GST Intelligence) Chandigarh

    (2026) TaxCorp(IDT) 12467 (SC)

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