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Landmark Rulings

All landmark rulings

21,128 rulings

  1. GST ·Madras High Court · 28 Jul 2026
    Madras High Court Invalidates Best Judgment Assessment Against Registered Dealer; Directs Revenue to Proceed Under Section 73/74 CGST Act

    C. Ganesan Vs The State Tax Officer (FAC)

    (2026) TaxCorp(IDT) 12572 (HC-MADRAS)

  2. GST ·Madras High Court · 28 Jul 2026
    Madras High Court Nullifies Best Judgment Assessment under Section 62 CGST/TNGST After Proof of Excess Tax Payment via Belated GSTR-3B Filing; Orders Fresh Adjudication

    Narasus Diary Vs The Deputy State Tax Officer II

    (2026) TaxCorp(IDT) 12573 (HC-MADRAS)

  3. GST ·Madras High Court · 28 Jul 2026
    Madras High Court Sets Aside GST Assessment on Seigniorage, Orders Remand Subject to 10% Deposit and Directs Attachment Release

    Jagadeesan Suseela Vs State Tax Officer

    (2026) TaxCorp(IDT) 12574 (HC-MADRAS)

  4. GST ·Calcutta High Court · 28 Jul 2026
    Calcutta High Court Upholds Validity of GST Adjudication Order Signed Within Limitation Despite Post-Limitation Upload

    M. M. Motors & Anr. vs The Senior Joint Commissioner of Revenue, Berhampore Circle, WBGST & Ors

    (2026) TaxCorp(IDT) 12575 (HC-CALCUTTA)

  5. GST ·Supreme Court · 28 Jul 2026
    Supreme Court Affirms Statutory Adjudication Route in Online Gaming Tax Disputes; Dismisses Writs Challenging SCNs Post-Gameskraft Ruling

    Fanmade11 Fantasy Sports Private Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12576 (SC)

  6. GST ·Calcutta High Court · 28 Jul 2026
    Calcutta High Court Nullifies Ex Parte GST Assessment and Appellate Orders Due to Portal Notification Flaw; Orders Fresh Adjudication

    Ashok Parakh, M/s Ganapati Exports vs The State of West Bengal & Ors.

    (2026) TaxCorp(IDT) 12577 (HC-CALCUTTA)

  7. GST ·Rajasthan High Court · 28 Jul 2026
    Rajasthan High Court Upholds Tax Demand, Rejects Writ Challenging Order Without Exhausting GST Appeal Remedy Despite Business Closure

    Gvk Jaipur Expressway Pvt. Ltd vs Deputy Commissioner Of State Tax

    (2026) TaxCorp(IDT) 12578 (HC-RAJASTHAN)

  8. GST ·AAR · 28 Jul 2026
    West Bengal AAAR Rules Hookah Flavour Supply in Restaurants is Not ‘Restaurant Service’; Excludes Both Tobacco-Based & Herbal Varieties from Composite Tax Benefits

    In the matter of Indian Wire Products Company

    (2026) TaxCorp(IDT) 12579 (AAR)

  9. GST ·Delhi High Court · 28 Jul 2026
    Delhi High Court Clarifies Scope of Refund Re-Examination: Proper Officer Not Barred from Fresh Scrutiny on New Grounds After Appellate Set-Aside

    Karamsar Poultry Appliances vs Assistant Commissioner, Janakpuri Division, CGST Delhi West & Ors.

    (2026) TaxCorp(IDT) 12580 (HC-DELHI)

  10. GST ·Delhi High Court · 28 Jul 2026
    Delhi High Court Bars Revenue from Reopening Refund Verification Beyond Statutory Timeframe After Court-Directed Processing of ITC Refund

    M.D. Securities Private Limited vs Sales Tax Officer Class II AVATO & Ors.

    (2026) TaxCorp(IDT) 12581 (HC-DELHI)

  11. GST ·Delhi High Court · 28 Jul 2026
    Delhi High Court Upholds Adjudication Process in GST Dispute on Catering Services: No Mandate for Authority to Seek Further Evidence After Granting Opportunity

    Sodexo India Services Private Limited vs Union of India & Anr.

    (2026) TaxCorp(IDT) 12582 (HC-DELHI)

  12. GST ·Delhi High Court · 28 Jul 2026
    Delhi High Court Upholds Order Confirming GST Demand of Over Rs. 5.5 Crore; Dismisses Writ Alleging Non-Consideration of Submissions and Procedural Lapses

    Sunil Chauhan Prop Of Shree Chem India Vs The Principal Commisisoner Of Cgst Delhi North & Ors

    (2026) TaxCorp(IDT) 12583 (HC-DELHI)

  13. GST ·Karnataka High Court · 28 Jul 2026
    Karnataka High Court Invalidates GST Adjudication Order for Absence of Fraud Allegation in GSTR-3B and GSTR-2A Mismatch Proceedings

    Pokala Malleswara Reddy Vs Commercial Tax Officer

    (2026) TaxCorp(IDT) 12584 (HC-KARNATAKA)

  14. Direct Tax ·ITAT Delhi · 28 Jul 2026
    Delhi ITAT Bars Double Taxation on Tahiliani Design: Settlement Commission’s Order Shields Assessee from Black Money Act Proceedings

    Tahiliani Design Pvt. Ltd Vs Addl. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38406 (ITAT-DELHI)

  15. Direct Tax ·ITAT Chandigarh · 28 Jul 2026
    ITAT Chandigarh Quashes Disallowance of Interest Credited via Journal Entries Despite Debit Balances in Partners’ Accounts—Revenue’s Methodology Deemed Legally Flawed

    Megha Fincorp Vs The ITO

    (2026) TaxCorp(LJ) 38407 (ITAT-CHANDIGARH)

  16. Direct Tax ·ITAT Ahmedabad · 28 Jul 2026
    Ahmedabad ITAT Restricts Disallowance of Marketing Expenses to Rs. 5 Lakh; Entire Disallowance and Penalty under Section 270A Set Aside Due to Lack of Misreporting and Sufficient Audit Trail

    Globizz Synergy Private Limited Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38408 (ITAT-AHMEDABAD)

  17. Direct Tax ·ITAT Bangalore · 28 Jul 2026
    ITAT Bangalore Upholds TDS Credit Denial to Individual for Income Taxed in Partnership Firm; Directs Rectification for Firm to Claim Credit

    Gerald Sequeira Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38409 (ITAT-BANGALORE)

  18. Direct Tax ·ITAT Mumbai · 28 Jul 2026
    ITAT Mumbai Upholds Section 87A Rebate on Total Tax Including STCG under Section 111A for Resident Individuals under New Tax Regime

    Sejal Paras Doshi Vs The CIT

    (2026) TaxCorp(LJ) 38410 (ITAT-MUMBAI) · Section 87A

  19. GST ·Orissa High Court · 27 Jul 2026
    Orissa High Court Quashes GST Appellate Order Due to Misclassification of Interest as Tax in DRC-07; Remands Case for Fresh Consideration

    Magnum Estates Private Limited vs Additional Commissioner, GST (Appeals) & Ors.

    (2026) TaxCorp(IDT) 14604 (HC-ORISSA)

  20. GST ·P&H High Court · 27 Jul 2026
    Punjab & Haryana High Court Sets Aside GST Penalty for Failure to Issue Show Cause Notice, Upholds Principles of Natural Justice

    Vikas Kumar Omar vs The Principal Commissioner Cgst Commissionerate Rohtak And Another

    (2026) TaxCorp(IDT) 14603 (HC-P&H)

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