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Landmark Rulings

All landmark rulings

21,193 rulings

  1. Direct Tax ·ITAT Delhi · 06 Oct 2025
    Delhi ITAT Voids Assessment: Notices Under Section 143(2) Served at Incorrect Address Despite Assessee’s Repeated Intimation

    Carissa Investment Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 36869 (ITAT-DELHI)

  2. Direct Tax ·ITAT Mumbai · 06 Oct 2025
    Mumbai ITAT Declines to Condon Delay of Over 6 Years in Filing Appeal Against Section 263 Revision; Finds Abuse of Process After Exhaustion of Alternate Remedies in Bogus Purchase Addition Case

    Rohit Vallabhdas Shah Vs Income Tax Officer

    (2025) TaxCorp(LJ) 36868 (ITAT-MUMBAI)

  3. GST ·AAR · 12 May 2025
    Tamil Nadu AAAR: Value of Free Silver Supplied by Indian Navy Must Be Included in Taxable Value of Batteries Supplied Under Contract

    In the matter of High Energy Batteries (India) Ltd.

    (2025) TaxCorp(IDT) 11633 (AAR)

  4. GST ·Delhi High Court · 12 May 2025
    Delhi High Court Dismisses Writ on Ground of Alternative Remedy, Finds No Fault with Show Cause Notice Served via GST Portal’s ‘Additional Notices and Orders’ Tab

    Sandeep Garg Vs Sales Tax Officer

    (2025) TaxCorp(IDT) 11632 (HC-DELHI)

  5. GST ·AP High Court · 12 May 2025
    High Court Quashes GST Assessment Order for Limitation Breach: Show Cause Notice Issued Beyond Statutory Three-Month Deadline

    Sri Durga Bhavani Enterprises Vs The State of Telangana

    (2025) TaxCorp(IDT) 11631 (HC-AP)

  6. GST ·Bombay High Court · 12 May 2025
    Bombay High Court Mandates Deputy Commissioner to Decide Assessee’s Interest Claim on Delayed GST Refund Within 8 Weeks After Authority Clarification by Chief Secretary

    Vergo Pharma Research Laboratories Pvt Ltd

    (2025) TaxCorp(IDT) 11630 (HC-BOMBAY)

  7. GST ·Patna High Court · 12 May 2025
    Patna High Court Nullifies GST Recovery for Ignoring Timely GSTR-3B Filing; Contempt Proceedings Launched Against Revenue Officials for Legal Non-Compliance and Procedural Irregularities

    Great Eastern Hire Purchase Private Limited vs State of Bihar and Others

    (2025) TaxCorp(IDT) 11629 (HC-PATNA)

  8. Direct Tax ·ITAT Mumbai · 03 Oct 2025
    ITAT Mumbai Quashes Penalty under Section 271(1)(c) on Deemed Dividend: No Evidence of Inaccurate Income Particulars Furnished by Assessee

    Madison Teamworks Film Promotions and Entertainment Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 36865 (ITAT-MUMBAI)

  9. Direct Tax ·Gujarat High Court · 06 Oct 2025
    Gujarat High Court Invalidates Section 148 Notices for Lack of Jurisdiction in Property Transaction Case Based on Third-Party Seizure

    Dhirajlal Laljibhai Patel Vs ACIT

    (2025) TaxCorp(LJ) 36854 (HC-GUJARAT) · Section 148

  10. GST ·Madras High Court · 28 May 2025
    Madras High Court Sets Aside GST Order Over Enhanced ITC Demand for Breach of Audi Alteram Partem, Directs Fresh Hearing on Payment of 25% Disputed Tax

    Regma Ceramics Limited Vs. Superintendent of GST & Central Excise and Ors.

    (2025) TaxCorp(IDT) 11627 (HC-MADRAS)

  11. GST ·Patna High Court · 28 May 2025
    Patna High Court Directs Manual Rectification of GSTR-3B for Two-Wheeler Dealer, Rejects Revenue’s Demand for Prior Tax Payment Absent Statutory Support

    Om Traders vs UOI & ors

    (2025) TaxCorp(IDT) 11626 (HC-PATNA)

  12. GST ·Delhi High Court · 28 May 2025
    Delhi High Court Remands Adjudication in Time Extension Notification Challenge, Directs Fresh Hearing with Reference to Pending Supreme Court Matter

    DJST Traders Private Limited Vs. Union of India & Ors

    (2025) TaxCorp(IDT) 11625 (HC-DELHI)

  13. GST ·MP High Court · 28 May 2025
    Madhya Pradesh High Court Sets Aside GST Registration Cancellation Due to Non-Speaking, Unsubstantiated Order Alleging Fraud

    Virendra Singh Thakur Vs. The State of MP & Ors

    (2025) TaxCorp(IDT) 11624 (HC-MP)

  14. GST ·Madras High Court · 28 May 2025
    Madras High Court Emphasizes Liberal Approach in Condoning Short Delays, Orders Appellate Authority to Admit and Hear Delayed GST Appeal

    Tvl. Kandasami Balasubramaniam vs The Appellate Deputy Commissioner (S.T.)

    (2025) TaxCorp(IDT) 11623 (HC-MADRAS)

  15. GST ·Delhi High Court · 28 May 2025
    Delhi High Court Orders Immediate GST Refund to ISD Assessee for Unintentional ECL Deposit; Department’s Delay Breaches Rule 90 Timeline

    Matrix Cellular (International) Services Pvt Ltd vs The Principal Commissioner State Tax Delhi & anr.

    (2025) TaxCorp(IDT) 11622 (HC-DELHI)

  16. GST ·Allahabad High Court · 28 May 2025
    Allahabad High Court Nullifies GST Assessment Due to Mismatch in Demand and Show Cause Notice; Orders Reassessment by SGST Authority

    Vrinda Automation vs. State of Uttar Pradesh

    (2025) TaxCorp(IDT) 11621 (HC-ALLAHABAD)

  17. GST ·Allahabad High Court · 28 May 2025
    Allahabad High Court Annuls GST Demand of Rs. 27 Lakhs Raised Posthumously Without Notice to Legal Heirs, Citing Illegality in Determination Against Deceased Proprietor

    Samban Pharma vs. Deputy Commissioner and Anr.

    (2025) TaxCorp(IDT) 11620 (HC-ALLAHABAD)

  18. GST ·Delhi High Court · 28 May 2025
    Delhi High Court Orders Immediate GST Refund Credit Due to Revenue’s Non-Issuance of Deficiency Memos and Delay Beyond Statutory Timeline

    M.D. Securities Private Limited Vs Sales Tax Officer, Class II Avato & Ors

    (2025) TaxCorp(IDT) 11619 (HC-DELHI)

  19. GST ·Karnataka High Court · 28 May 2025
    Recovery Proceedings Under GST: Karnataka HC Grants 6-Week Protection to Retail Assessee Amidst Challenge to Section 83(1) Provisional Attachment

    Nexus Shantiniketan Retail Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11618 (HC-KARNATAKA)

  20. GST ·Delhi High Court · 01 Oct 2025
    Delhi High Court Upholds GST Show Cause Notice in International Courier Tax Evasion Probe; Grants Assessee 30 Days for Detailed Response

    Dawn Express Courier Del Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11617 (HC-DELHI)

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