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Landmark Rulings

All landmark rulings

21,215 rulings

  1. Direct Tax ·Bombay High Court · 17 Sep 2025
    Bombay High Court Sets Aside Conditional Stay on Disputed Tax Demand, Orders Expeditious Appeal Disposal Where Assessment Relied on Overruled Precedents

    Supremus Lower Parel Premises Pvt. Ltd Vs The Principal Commissioner of Income Tax & Ors.

    (2025) TaxCorp(LJ) 36713 (HC-BOMBAY)

  2. GST ·AAR · 30 May 2025
    AAR Tamil Nadu Holds GST Leviable on Pre-Packaged Frozen Meat Supplied to Distributors for Institutional Sale: Absence of 'Not for Retail Sale' Marking Key

    In the matter of Fairmacs Shipstores Pvt. Ltd.

    (2025) TaxCorp(IDT) 11518 (AAR)

  3. GST ·Delhi High Court · 29 May 2025
    Delhi High Court Orders Immediate GST Refund of Rs. 5 Crores with Interest to Mobile Exporter; Finds Department’s Withholding Action Unlawful Due to Lack of Pending Appeal

    JVG Technology Pvt Ltd Vs. Commissioner of CGST, Delhi West

    (2025) TaxCorp(IDT) 11517 (HC-DELHI)

  4. GST ·Calcutta High Court · 29 May 2025
    Uttarakhand High Court Declares Freezing of Purchaser’s ITC Without Show-Cause Notice as Legally Unsustainable Amidst Dubious Supplier Transactions

    Vikartan Infrastructure Pvt. Ltd. vs. Commissioner, SGST

    (2025) TaxCorp(IDT) 11516 (HC-CALCUTTA)

  5. GST ·MP High Court · 29 May 2025
    Madhya Pradesh High Court Sets Aside Ex-Parte GST Refund Rejection Due to Improper Service of Appeal Notice

    Ashirwad Industries vs. Union of India and Ors

    (2025) TaxCorp(IDT) 11515 (HC-MP)

  6. Direct Tax ·ITAT Mumbai · 17 Sep 2025
    Mumbai ITAT Grants Relief to Co-Owner on Joint Property Purchase: Addition under Section 56(2)(x) Deleted Despite Allotment Letter in Spouse’s Name

    Ramaswami Parameswaran Nallepilly Vs ITO

    (2025) TaxCorp(LJ) 36712 (ITAT-MUMBAI) · Section 56(2)(x)

  7. Direct Tax ·ITAT Chennai · 17 Sep 2025
    Chennai ITAT Overturns Disallowance of Software Development Charges, Criticizes Revenue for Ignoring Key Evidence and Misinterpreting Transactions under Section 13(1)(c)

    Karunya Educational and Research Trust Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36711 (ITAT-CHENNAI)

  8. Direct Tax ·ITAT Mumbai · 17 Sep 2025
    Mumbai ITAT Rejects Condonation of Delay for Lack of Sufficient Cause, Emphasizes Assessee’s Duty to Comply with Limitation Provisions

    Aditya Sapru Vs ACIT

    (2025) TaxCorp(LJ) 36710 (ITAT-MUMBAI)

  9. Direct Tax ·Chhattisgarh High Court · 17 Sep 2025
    Chhattisgarh High Court Disallows Revenue’s Arbitrary 10% Net Profit Estimation; Upholds ITAT on Unsustainable Best Judgment Assessment Without Book Deficiency

    Sunil Kumar Agrawal Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 36709 (HC-CHHATTISGARH) · Section 145(3)

  10. Direct Tax ·Kerala High Court · 17 Sep 2025
    Kerala High Court Allows Settlement Applications for AY 2015-16 to 2020-21 Despite Revenue Objections, Excludes AY 2021-22 Due to Non-fulfillment of Statutory Precondition

    Thomas Joseph Vs Union of India

    (2025) TaxCorp(LJ) 36708 (HC-KERALA)

  11. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Upholds Timeliness and Digital Authentication in GST Appeals: Dismisses Review Plea Over “Unsigned” Order-in-Original

    Aditya Madaan Vs Commissioner Cgst Gst Commissionerate Delhi & Ors.

    (2025) TaxCorp(IDT) 11514 (HC-DELHI)

  12. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Restores GST Registration Challenge for Servify’s Platform After Ex-Parte Cancellation Due to Missed Show Cause Notice

    BlackMelon Advance Technology Company Private Limited vs. Commissioner of SGST

    (2025) TaxCorp(IDT) 11513 (HC-DELHI)

  13. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Upholds GST Orders Against Mother-Son Owned Firms for Fictitious Invoicing; Rejects Writ Due to Adequate Opportunity and Requirement of Factual Inquiry

    Sheetal and Sons vs Union of India & ors

    (2025) TaxCorp(IDT) 11512 (HC-DELHI)

  14. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Orders Remand in GST Matter Due to Inaccessible SCN on GST Portal, Grants Assessee Right to File Additional Reply and Attend Personal Hearing

    Grilled Roti vs Commissioner of Delhi Goods and Services Tax and anr.

    (2025) TaxCorp(IDT) 11511 (HC-DELHI)

  15. GST ·Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies GST Demand on Transfer of GIDC Leasehold Rights from Partnership Firm to Partner Acting as Sole Proprietor

    Life Sciences Chemicals vs Union of India

    (2025) TaxCorp(IDT) 11510 (HC-GUJARAT)

  16. GST ·Allahabad High Court · 30 May 2025
    Allahabad High Court Nullifies Mechanical Assessment Against Retail Giant, Rebukes Assessing Authority for Ignoring Remand Directions

    Lifestyle International Private Limited vs State of U.P. and another

    (2025) TaxCorp(IDT) 11509 (HC-ALLAHABAD)

  17. GST ·Delhi High Court · 30 May 2025
    Delhi High Court Clarifies Provisional Release of Seized Areca Nuts: Revenue’s Computation Letter Not an Order; Directs Proper Show Cause Notice under GST Provisions

    Shashi Kumar Choudhary vs. Deputy Director, DGGST, Delhi Zonal Unit and Anr

    (2025) TaxCorp(IDT) 11508 (HC-DELHI)

  18. GST ·Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies CBIC Circular Restriction, Orders GST Refund for Inverted Duty Structure Filed Within Limitation

    Louis Dreyfus Company India Private Limited vs Union of India

    (2025) TaxCorp(IDT) 11507 (HC-GUJARAT)

  19. GST ·Gujarat High Court · 30 May 2025
    Gujarat High Court Sets Aside Rs. 20 Crore IGST Demand Against Grasim Industries, Citing Rectified GST Return Mismatch and Absence of Actual Tax Evasion

    Grasim Industries vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11506 (HC-GUJARAT)

  20. Direct Tax ·ITAT Mumbai · 17 Sep 2025
    Mumbai ITAT Upholds Disallowance under Section 14A on Exempt Share of Profit from Partnership Firms; Restricts Rule 8D(2)(iii) Application to Investments Yielding Exempt Income

    Dosti Realty Limited Vs DCIT

    (2025) TaxCorp(LJ) 36707 (ITAT-MUMBAI)

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