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Tamil Nadu AAR Rules GST Not Applicable on Rent for Godown Used Exclusively for Storage of Paddy, Citing Agricultural Produce Exemption
In the matter of Lena Modern Rice Mill
(2025) TaxCorp(IDT) 11810 (AAR)
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GSTAT Delhi Declines Retrospective Interest under Rule 133(3)(c) on Profiteering by Dange Enterprise, Orders Deposit of Rs. 4.5 Lakh in Consumer Welfare Fund
DGAP Vs. Dange Enterprise
(2025) TaxCorp(IDT) 11809 (HC-DELHI) · Section 133(3)(c)
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GSTAT Delhi Terminates Anti-Profiteering Case Against Shree Suktam Enterprise Over Inability to Trace Supplier, Orders Further Probe for Potential Bogus Billing
DGAP Vs. Shree Suktam Enterprise
(2025) TaxCorp(IDT) 11808 (HC-DELHI)
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Ahmedabad ITAT Affirms Section 11 & 12 Exemption for Trust Despite Non-Disclosure of Section 12AB Registration in Return; Technical Omission Held Non-Fatal Where Substantive Charitable Status is Uninterrupted
Vinayaka Education Trust Vs Income Tax Officer
(2025) TaxCorp(LJ) 37196 (ITAT-AHMEDABAD) · Section 12AB
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Bangalore ITAT Directs AO to Re-examine TDS Default Status of Vijaya Bank on Interest Paid to Political Party—Section 201(1) Proviso to Decide Disallowance Under Section 40(a)(ia)
Vijaya Bank Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37195 (ITAT-BANGALORE) · Sections 40(a)(ia), 194A
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ITAT Upholds CIT(A) Order: Rs 25.78 Cr. Addition under Section 69B Quashed—Seized “Dumb Documents” Lacking Assessee Link Deemed Inadmissible
Jaya Pradeep Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37194 (ITAT-CHENNAI) · Section 69B
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Gauhati High Court Relaxes Strict ITC Conditions: Buyer’s Right to Input Tax Credit Not to Be Denied for Supplier’s Non-Compliance Without Opportunity of Proof
MCLEOD Russel India Limited vs The Union of India
(2025) TaxCorp(IDT) 11807 (HC-GAUHATI)
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Calcutta High Court Affirms Mandatory 60-Day Refund Disbursal under Section 54(7); Dismisses Revenue’s Review Petition on Timeliness and Procedural Grounds
The Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge and others Vs Suraj Mangar
(2025) TaxCorp(IDT) 11806 (HC-CALCUTTA)
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Delhi High Court Nullifies Tax Demand and Appellate Orders for Denial of Proper Hearing: Orders Fresh Personal Notice and De Novo Appeal Hearing
Jamil Trading Co Vs. Union of India & Ors
(2025) TaxCorp(IDT) 11805 (HC-DELHI)
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Delhi High Court Allows Appeal on GST Registration Cancellation, Holds Delay Due to Lack of Notice to Assessee Is Justifiable
Ruby Bansal vs C.G.S.T. Delhi East Commissioner & anr.
(2025) TaxCorp(IDT) 11804 (HC-DELHI)
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Allahabad High Court Quashes GST Registration Cancellation Due to Invalid System-Generated Notice Lacking Officer Identification
M Y Ent Bhatta Vs. State of UP & Anr.
(2025) TaxCorp(IDT) 11803 (HC-ALLAHABAD)
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GST Not Leviable on Freight Amounts Temporarily Held by Online Logistics Platform: Tamil Nadu AAR Clarifies No ‘Supply’ or ‘Consideration’ Where Platform Only Facilitates Transfer Between Shippers and Carriers
In the matter of B2B Trucks Private Limited
(2025) TaxCorp(IDT) 11802 (AAR)
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Andhra Pradesh High Court Holds: GST Best Judgment Assessments Under Section 62 Automatically Withdrawn Upon Subsequent Return Filing With Late Fee
Indubaala Enterprises LLP vs Deputy Commissioner
(2025) TaxCorp(IDT) 11801 (HC-AP)
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Bombay High Court Declines to Quash Central GST Show Cause Notice Despite Prior State Proceedings, Cites Need for Thorough Factual and Legal Scrutiny
Maharashtra Information Technology Ltd Vs The Union Of India Thr. Its The Principal Secretary Government Of India And Ors
(2025) TaxCorp(IDT) 11800 (HC-BOMBAY)
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Madras High Court Quashes SCN Under Section 74 Against MRF Ltd for Voluntary Tax Payment on Tyres, Tubes, and Flaps: No Evidence of Fraud or Suppression
MRF Ltd v. Additional Director, DGGI & anr.
(2025) TaxCorp(IDT) 11799 (HC-MADRAS)
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Jammu & Kashmir and Ladakh High Court Quashes GST Demand Order Exceeding SCN Amount Against Goods and Transport Agency, Upholds Principles of Natural Justice
Ukas Goods Carrier vs Union Territory of JK & Ors.
(2025) TaxCorp(IDT) 11798 (HC-J&K)
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Bombay High Court Invalidates Backdated Rectification Order for Absence of DIN, Citing Procedural Lapses and Audit Trail Mandate
Siemens Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37193 (HC-BOMBAY)
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Allahabad ITAT Orders Fresh 153D Approvals for Each Assessee and Assessment Year, Restores Proceedings to AO Due to Defective Sanctions
Ramji Vaish Vs Dy. Commissioner of Income Tax
(2025) TaxCorp(LJ) 37192 (ITAT-ALLAHABAD) · Section 153D
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Gujarat AAR Clarifies 5% GST on Rail Transport of Empty Containers by Container Train Operators; Denial of ITC Mandated
In the matter of Hasti Petro Chemical & Shipping Limited
(2025) TaxCorp(IDT) 11796 (AAR)
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Telangana High Court Quashes CIT(E)’s Unreasoned Demand Stay Rejection Against Charitable Trust, Mandates Fresh Hearing with Speaking Order
Spandana Rural and Urban Development Organisation Vs CIT
(2025) TaxCorp(LJ) 37182 (HC-AP)
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