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Landmark Rulings

All landmark rulings

21,107 rulings

  1. GST ·Supreme Court · 23 Jul 2026
    Supreme Court Withholds Final Adjudication on GST Applicability to University Affiliation Fees; Assessee Granted Liberty to Contest After Single Judge’s Determination

    Bharathidasan University vs The Joint Commissioner of GST (ST-Intelligence) Trichy Division & Anr

    (2026) TaxCorp(IDT) 14595 (SC)

  2. GST ·AP High Court · 23 Jul 2026
    Telangana High Court Nullifies GST Registration Cancellation Due to Mismatch Between Show Cause Notice and Order Grounds

    JK Technology vs Deputy State Tax Officer

    (2026) TaxCorp(IDT) 14594 (HC-AP)

  3. GST ·P&H High Court · 23 Jul 2026
    Punjab & Haryana High Court Rules Mere Upload of SCN/Order on GST Portal Not Valid Service under Section 169; Calls for Overhaul in Digital Communication Mechanism

    Luxmi Traders & Ors. v. Union Territory of Chandigarh & Ors.

    (2026) TaxCorp(IDT) 14593 (HC-P&H)

  4. GST ·Karnataka High Court · 23 Jul 2026
    Karnataka High Court Annuls Service Tax Order for Non-Supply of Show Cause Notice Despite Assessee’s Request

    Shri. Narasimhalu Naidu Vs Additional Commissioner of Central Tax

    (2026) TaxCorp(IDT) 14592 (HC-KARNATAKA)

  5. GST ·Karnataka High Court · 23 Jul 2026
    Karnataka High Court Restores GST Registration Proceedings, Emphasizes Right to File Returns Before Cancellation for Non-Filing

    Jesu Navin Nishchal Vs Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 14591 (HC-KARNATAKA)

  6. Direct Tax ·ITAT Delhi · 23 Jul 2026
    Delhi ITAT Orders De Novo Reassessment of Partners’ Capital Waiver Exemption Claims Due to Incomplete Disclosures by Assessee

    Accurate Pressings Vs The ITO

    (2026) TaxCorp(LJ) 38397 (ITAT-DELHI)

  7. Direct Tax ·ITAT Bangalore · 23 Jul 2026
    ITAT Bangalore Directs CIT(A) to Admit Appeal, Condones 608-Day Delay Owing to Bona Fide Pursuit of Section 154 Rectification, Finds Erroneous Ex-Parte Dismissal

    Gopalan Enterprises Vs DCIT

    (2026) TaxCorp(LJ) 38396 (ITAT-BANGALORE)

  8. Direct Tax ·ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Confirms Deletion of Rs. 60.03 Crore Addition under Section 68: Identity, Creditworthiness, and Genuineness of Funds Established through Documentary Evidence

    Anu Children Trust I Vs DCIT

    (2026) TaxCorp(LJ) 38395 (ITAT-MUMBAI) · Section 68

  9. Direct Tax ·ITAT Mumbai · 23 Jul 2026
    Assessment Order under Section 144C(13) Set Aside by Mumbai ITAT for Breach of Limitation Following Invalid DRP Objections in FII Sub-Account’s Case

    Barclays Merchant Bank (Singapore) Limited Vs Joint Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38394 (ITAT-MUMBAI)

  10. Direct Tax ·ITAT Delhi · 23 Jul 2026
    Delhi ITAT Upholds CIT(E)’s Right to Record Observations on Withdrawal of Registration Application under Section 12AB; Asserts Right to Fair Hearing and Addresses Concerns of Prejudice

    Hamdard Laboratories India Vs CIT

    (2026) TaxCorp(LJ) 38393 (ITAT-DELHI) · Section 12AB

  11. Direct Tax ·ITAT Mumbai · 23 Jul 2026
    Legal Setback for Assessee: Mumbai ITAT Remands Section 79 Loss Set-Off Dispute to CIT(A) Amid Shareholding Reshuffle in Kapoor Family

    Rab Enterprises (India) Private Limited Vs DCIT

    (2026) TaxCorp(LJ) 38392 (ITAT-MUMBAI) · Section 79

  12. Direct Tax ·ITAT Mumbai · 23 Jul 2026
    Mumbai ITAT Nullifies AO's Attempt to Reclassify Share Sale Proceeds as ‘Income from Other Sources’ in Fifth Third Mauritius Holdings Ltd. Case; Addition of Rs. 28.65 Crores Quashed Due to Lack of Evidence and Statutory Backing

    Fifth Third Mauritius Holdings Ltd Vs ACIT

    (2026) TaxCorp(LJ) 38391 (ITAT-MUMBAI)

  13. GST ·Gujarat High Court · 24 Jul 2026
    Gujarat High Court Rules Against GST Refund Where Assessee Failed to Seek Stay as per Circular; Ignorance of Law Not an Excuse

    Mahesh Enterprises Vs State of Gujarat & Ors.

    (2026) TaxCorp(IDT) 14582 (HC-GUJARAT)

  14. GST ·Gujarat High Court · 24 Jul 2026
    Gujarat High Court Dismisses Writ Against Section 74 Demand Due to Adequate Appellate Remedy and Identical Allegations in Connected Entities

    Mahalaxmi Industries Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14583 (HC-GUJARAT)

  15. GST ·Kerala High Court · 24 Jul 2026
    Kerala High Court Recalls Order Mandating Additional GST Payment by Kerala Water Authority, Citing Contractual Terms Precluding Differential Tax Recovery

    The Secretary, Thrissur Corporation Vs E. M. Paulose & Ors.

    (2026) TaxCorp(IDT) 14584 (HC-KERALA)

  16. GST ·Kerala High Court · 24 Jul 2026
    Uttarakhand High Court Affirms Strict Limitation for GST Appeals: Section 5 of Limitation Act Inapplicable, No Extended Condonation Permitted

    Radhika Furniture @Radha Devi vs The Commissioner, State Goods and Services Tax & others

    (2026) TaxCorp(IDT) 14585 (HC-KERALA)

  17. GST ·AAR · 21 Jul 2026
    AAAR West Bengal Invalidates AAR Ruling: Advance Ruling Unavailable for Confirming GST Stance on Concluded Arbitration Awards Already Reported in Returns

    In the matter of Karam Chand Thapar & Bros (Coal Sales) Limited

    (2026) TaxCorp(IDT) 14588 (AAR)

  18. GST ·Supreme Court · 22 Jul 2026
    Supreme Court Dismisses Revenue SLP on GST Applicability for Leasehold Industrial Land Transfer, Leaves Key Legal Questions Unsettled

    The Union Of India & Anr Vs Gujarat Chamber Of Commerce And Industry & Ors

    (2026) TaxCorp(IDT) 14589 (SC)

  19. GST ·GSTAT New Delhi (principal Bench) · 22 Jul 2026
    GSTAT Thane Bench Affirms GST Exemption for Institutional Poultry Supplies: Statutory Manufacturer Details on Packaging Not Equivalent to Brand Name

    The Commissioner, CGST & Central Excise Vs Godrej Tyson Foods Limited

    (2026) TaxCorp(IDT) 14590 (GSTAT-New Delhi (Principal Bench))

  20. GST ·Karnataka High Court · 24 Jul 2026
    Karnataka High Court Sets Aside GST Registration Cancellation for Lack of Proper Show Cause Notice and Reasoning Under Section 16(2) of CGST Act

    J S Enterprises Vs Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12585 (HC-KARNATAKA)

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