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Landmark Rulings

All landmark rulings

21,155 rulings

  1. GST ·Supreme Court · 09 Apr 2026
    Supreme Court Confirms Denial of Anticipatory Bail: Fake ITC Amount Below Rs. 5 Crore Not Sufficient for Cognizable Offence under GST Act

    Harish Wadhwani vs Directorate General of GST Intelligence (DGGI) Raipur & Anr.

    (2026) TaxCorp(IDT) 12337 (SC)

  2. GST ·Chhattisgarh High Court · 09 Apr 2026
    Chhattisgarh High Court Denies Anticipatory Bail in GST Case, Affirms Offences Below Rs. 5 Crores as Non-Cognizable and Bailable

    Harish Wadhwani vs Directorate General of GST Intelligence (DGGI) Raipur & Anr.

    (2026) TaxCorp(IDT) 12336 (HC-CHHATTISGARH)

  3. GST ·Karnataka High Court · 09 Apr 2026
    Karnataka High Court Quashes GST Reverse Charge on Bank Pigmy Agents’ Salaries, Affirms Employer-Employee Exemption Under Schedule III

    Karnataka Vikas Grameena Bank vs Deputy Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12335 (HC-KARNATAKA)

  4. GST ·AAR · 09 Apr 2026
    Karnataka AAR Holds Emergency Care Certificate Courses by Charitable Trusts as Taxable ‘Commercial Training’, Not GST-Exempt ‘Charitable Activity’

    In the matter of Jeeva Raksha Trust

    (2026) TaxCorp(IDT) 12334 (AAR)

  5. GST ·Uttarakhand High Court · 09 Apr 2026
    Uttarakhand High Court: GST Registration Cannot Be Cancelled Solely for Filing NIL Returns; Court Stresses Statutory Limits Under Section 29(2)

    Surya Build Creations Vs Commissioner, State Goods and Services Tax, and another

    (2026) TaxCorp(IDT) 12333 (HC-UTTARAKHAND)

  6. GST ·Bombay High Court · 09 Apr 2026
    Bombay High Court Invalidates Consolidated GST Show Cause Notice Covering Multiple Financial Years, Upholds Year-wise Assessment Mandate

    Jagruteshwar Metals Pvt. Ltd. Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12332 (HC-BOMBAY)

  7. GST ·Delhi High Court · 24 Apr 2026
    Delhi High Court Upholds GST Demand for FY 2018–19: No Bar under Section 6(2)(b) Where Proceedings Address Distinct Periods and Contraventions

    Ramada Engineering Industry v. Addl. Commissioner (Adjudication), CGST Delhi North & Ors.

    (2026) TaxCorp(IDT) 12331 (HC-DELHI)

  8. GST ·AAR · 24 Apr 2026
    Rajasthan AAR Clarifies 5% GST Eligibility on Paper and Biodegradable Bags: Scientific Proof of Biodegradability is Key

    In the matter of Sunita Kohli

    (2026) TaxCorp(IDT) 12330 (AAR)

  9. GST ·AAR · 24 Apr 2026
    Rajasthan AAR Clarifies GST Classification and Tax Treatment for Allen Career Institute’s Online Coaching Services: Not OIDAR, Attracts CGST & SGST

    In the matter of Allen Career Institute Private Limited

    (2026) TaxCorp(IDT) 12329 (AAR)

  10. GST ·Karnataka High Court · 24 Apr 2026
    Karnataka High Court Declares GST Interest Waiver Application Deadline as Directory, Not Mandatory: Revenue’s Rejection Quashed

    Sri Laxmi Borewell Agencies v. Assistant Commissioner of Central Tax & Anr.

    (2026) TaxCorp(IDT) 12328 (HC-KARNATAKA)

  11. GST ·Rajasthan High Court · 24 Apr 2026
    Rajasthan High Court Upholds Discretionary Bail Principle, Denies Bail in ₹48 Crore GST ITC Fraud Involving Syndicate, Citing Gravity and Risk Factors

    Hansraj Gurjar Vs. Union of India

    (2026) TaxCorp(IDT) 12327 (HC-RAJASTHAN)

  12. Direct Tax ·ITAT Bangalore · 25 Apr 2026
    ITAT Bangalore Holds Prior Denial Not a Bar to Fresh Registration Under Section 12AB; Directs CIT(E) to Re-examine Trust’s Application Afresh

    KCR Foundation Vs CIT

    (2026) TaxCorp(LJ) 38026 (ITAT-BANGALORE) · Section 12AB

  13. Direct Tax ·ITAT Ahmedabad · 25 Apr 2026
    No Tax on Foreign Company’s Global Income as POEM Not Established in India; Addition of Rs. 2.85 Crore Deleted

    Best Oasis Limited Vs Deputy Commissioner of Income-tax

    (2026) TaxCorp(LJ) 38025 (ITAT-AHMEDABAD)

  14. Direct Tax ·ITAT Chandigarh · 25 Apr 2026
    Chandigarh ITAT Rules Section 56(2)(x)(c) Inapplicable to Fresh Share Allotment and Leasehold Rights; Discards Unsigned Agreement as Unreliable Evidence

    Torque Pharmaceuticals Pvt. Ltd Vs DCIT

    (2026) TaxCorp(LJ) 38024 (ITAT-CHANDIGARH) · Section 56(2)(x)(c)

  15. Direct Tax ·ITAT Ahmedabad · 25 Apr 2026
    Ahmedabad ITAT Affirms Capital Gains Tax Treatment on Share Sale, Citing Consistent Investment Intent and CBDT Circular Compliance

    Kutir Navinchandra Patel Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38023 (ITAT-AHMEDABAD)

  16. Direct Tax ·ITAT Mumbai · 25 Apr 2026
    Mumbai ITAT Affirms Allowability of Actuarially Valued BKY Provisions under Section 37 to Tata Motors Body Solutions Ltd.: Liability Held Ascertained Despite Future Discharge

    Tata Motors Body Solutions Limited Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 38022 (ITAT-MUMBAI)

  17. Direct Tax ·ITAT Mumbai · 25 Apr 2026
    Mumbai ITAT Partially Upholds Section 69A Additions: Cash Gifts from Family Members Partly Accepted Based on ITRs and Bank Records

    Shrenik Manish Mehta Vs ITO

    (2026) TaxCorp(LJ) 38021 (ITAT-MUMBAI)

  18. GST ·Calcutta High Court · 23 Apr 2026
    Calcutta High Court Upholds West Bengal’s Authority to Detain Goods in Transit for E-way Bill Misdescription: Registered Dealer’s Concealment Attracts Tax Evasion Proceedings

    Jageswar Saw vs Deputy Commissioner of Revenue, State Tax, Bureau of Investigation (North Bengal), Alipurduar Zone and Ors.

    (2026) TaxCorp(IDT) 12326 (HC-CALCUTTA)

  19. GST ·Bombay High Court · 23 Apr 2026
    Bombay High Court Mandates Statutory Interest on Delayed IGST Refunds to Exporter Despite Seizure and Adjudication Proceedings

    Charan Singh Surjit Singh Gujral v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12325 (HC-BOMBAY)

  20. GST ·P&H High Court · 23 Apr 2026
    Punjab & Haryana High Court Nullifies GST Demand of Over Rs. 2.3 Crores Against Bagga Vet Pharma Due to Absence of Reasoned Order and Non-Consideration of Assessee’s Response

    Bagga Vet Pharma vs State of Punjab and another

    (2026) TaxCorp(IDT) 12324 (HC-P&H)

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