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Landmark Rulings

All landmark rulings

21,138 rulings

  1. GST ·Madras High Court · 23 Jun 2026
    Madras High Court Rules in Favour of Tobacco Firm on Product Classification; Sets Aside GST & Excise Order

    Renganathan & Sons vs Assistant Commissioner of GST & Central Excise

    (2026) TaxCorp(IDT) 12502 (HC-MADRAS)

  2. Direct Tax ·Bombay High Court · 25 Jun 2026
    Bombay High Court Rules Revenue Liable for Interest on Income Tax Refunds Delayed by Administrative Failures, Not Assessee’s Fault

    Bedmutha Industries Limited Vs Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38254 (HC-BOMBAY)

  3. Direct Tax ·ITAT Patna · 25 Jun 2026
    Patna ITAT Nullifies Patna Assessing Officer’s Jurisdiction Over Kolkata-Based AOP; Assessment Orders Held Void Due to PAN Allotment Error

    Dream Projects Vs ITO

    (2026) TaxCorp(LJ) 38253 (ITAT-PATNA)

  4. Direct Tax ·ITAT Ahmedabad · 25 Jun 2026
    Ahmedabad ITAT Nullifies Penalty for Alleged Concealment Where Employer Defaulted on TDS Deposit: No Tax Evasion Intent Found

    Sanjoy Santosh Sikdar Vs The Income Tax Officer

    (2026) TaxCorp(LJ) 38252 (ITAT-AHMEDABAD) · Section 271(1)(c)

  5. Direct Tax ·ITAT Mumbai · 25 Jun 2026
    Mumbai ITAT Deletes Section 69A Addition for Demonetisation Cash Deposit, Accepts Milk Sales and Opening Cash as Legitimate Source

    Pushpavati Janardhan Rao Vs Income Tax Officer

    (2026) TaxCorp(LJ) 38251 (ITAT-MUMBAI) · Section 69A

  6. Direct Tax ·ITAT Mumbai · 25 Jun 2026
    ITAT Mumbai Affirms Allowability of Business Expenditure Despite Erroneous Classification; Disallows Selective Section 145A Adjustment on Excise Duty in Siemens Limited Case

    Siemens Limited Vs DCIT

    (2026) TaxCorp(LJ) 38250 (ITAT-MUMBAI) · Section 145A

  7. Direct Tax ·ITAT Delhi · 25 Jun 2026
    Unexplained Cash Deposits of Rs. 2.95 Crore Attracts Section 69A and 115BBE: Delhi ITAT Upholds Addition for Discrepancy in GST and Accounting Records

    Lokesh Thakur Vs Assessing Officer

    (2026) TaxCorp(LJ) 38249 (ITAT-DELHI) · Section 69A

  8. Direct Tax ·ITAT Mumbai · 25 Jun 2026
    Mumbai ITAT Disallows Section 68 Addition: No Fresh Cash Infusion in Group Cheque Rotation; Double Taxation Barred on Settled Accommodation Entry

    Madhuban Motors Private Limited Vs The ACIT

    (2026) TaxCorp(LJ) 38248 (ITAT-MUMBAI) · Section 68

  9. Direct Tax ·ITAT Delhi · 25 Jun 2026
    Legal Services by Non-UK Partners Not Taxable as FTS, Orders AO to Examine Taxability Under Respective DTAAs

    Herbert Smith Freehills LLP Vs CIT

    (2026) TaxCorp(LJ) 38247 (ITAT-DELHI)

  10. GST ·Allahabad High Court · 18 May 2026
    Allahabad High Court Nullifies UPGST/CGST Adjudication Order for Failure to Specify Penalty in Statutory Form DRC-01

    Comfort Battery vs Additional Commissioner Central Goods and Services Tax

    (2026) TaxCorp(IDT) 12501 (HC-ALLAHABAD)

  11. GST ·Supreme Court · 18 May 2026
    Allahabad High Court Sets Aside GST Penalty Order Exceeding Show Cause Notice: Jurisdictional Limits Under Section 75(7) Upheld

    Ganpati Infrastructure Development Company Limited Vs Joint Commissioner, Central Goods And Services Tax And Central Excise And Another

    (2026) TaxCorp(IDT) 12500 (SC)

  12. GST ·Supreme Court · 18 May 2026
    Supreme Court Grants Bail to GST Superintendent in ₹34 Lakh Bribery Case, Citing Completion of Investigation and Prolonged Incarceration

    Bharat Singh vs Union of India

    (2026) TaxCorp(IDT) 12499 (SC)

  13. GST ·Chhattisgarh High Court · 19 May 2026
    Chhattisgarh High Court Refuses Bail to CGST Superintendent Accused of Rs. 34 Lakh Bribery Demands During Official Raid

    Bharat Singh vs Union of India

    (2026) TaxCorp(IDT) 12498 (HC-CHHATTISGARH)

  14. GST ·Calcutta High Court · 19 May 2026
    Calcutta High Court Rules 200% GST Penalty Disproportionate for Minor E-Way Bill Expiry Lapse; Orders Token Fine and Refund

    Industrial Pumps & Motors Agencies & Anr. Vs. The State of West Bengal & Ors.

    (2026) TaxCorp(IDT) 12497 (HC-CALCUTTA)

  15. GST ·Calcutta High Court · 19 May 2026
    Calcutta High Court Declines Writ on GST Adjudication Beyond Show Cause; Directs Assessee to GSTAT Appeal with Extended Timelines and Reduced Pre-deposit

    RSH Amit Realty Development LLP & Anr Vs The Deputy Commissioner of Revenue & Ors

    (2026) TaxCorp(IDT) 12496 (HC-CALCUTTA)

  16. GST ·Delhi High Court · 19 May 2026
    Delhi High Court Mandates Reimbursement of GST on Frozen Meat Supplied to Army—Exemption Denied by Binding Advance Rulings

    Gitwako Farms India Pvt Ltd Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12495 (HC-DELHI)

  17. GST ·Calcutta High Court · 19 May 2026
    Calcutta High Court Permits Assessee’s Response to Section 74 SCN on ITC Reversal For Exempt Supply, Notes Revenue’s Inconsistent Stand Despite Prior Adjudication

    Middleton Leaseholders Private Limited & Anr. Vs. The Deputy Commissioner of Revenue & Ors.

    (2026) TaxCorp(IDT) 12494 (HC-CALCUTTA)

  18. GST ·P&H High Court · 22 Jun 2026
    Punjab & Haryana HC Holds Negative Blocking of ITC Beyond Ledger Balance Unlawful Under Rule 86A; Restricts Revenue to Available Credit Only

    KK Alloys vs Union of India & Ors

    (2026) TaxCorp(IDT) 12493 (HC-P&H)

  19. GST ·Madras High Court · 22 Jun 2026
    Madras High Court Invalidates GST Notifications Expanding Tax on Unregistered Pulse Brands Beyond Council Recommendations

    Guru and Co. vs UOI & Ors

    (2026) TaxCorp(IDT) 12492 (HC-MADRAS)

  20. GST ·Madras High Court · 22 Jun 2026
    Madras High Court Validates GST Demand Using Extended Limitation Under Section 74 Due to Discrepancy in Seigniorage Fee and Outward Supply Value

    KPR Enterprises vs State Tax Officer

    (2026) TaxCorp(IDT) 12491 (HC-MADRAS)

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