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Landmark Rulings

All landmark rulings

21,167 rulings

  1. GST ·Chhattisgarh High Court · 16 Feb 2026
    Chhattisgarh High Court Rules Against BALLCO: No ITC on Electricity Supplied from Captive Power Plant to Employee Township; Prospective Application of Rule 43 Amendment Upheld

    Bharat Aluminium Company Limited vs State of Chhattisgarh & ors.

    (2026) TaxCorp(IDT) 11985 (HC-CHHATTISGARH)

  2. GST ·Allahabad High Court · 16 Feb 2026
    Allahabad High Court Prohibits Inclusion of Judges’ Names When Citing Judgments in Legal Pleadings; Grants Bail to Chinese National Accused under CGST Act

    Alice Lee @ Li Tengli vs Union of India

    (2026) TaxCorp(IDT) 11984 (HC-ALLAHABAD)

  3. GST ·AAR · 16 Feb 2026
    AP AAR Determines 18% GST on Spent Bleaching Earth from Rice Bran Oil Refining, Classifies Under HSN 38029019 as Activated Mineral Product

    In the matter of Sri Venkatarama Gaia Pvt Ltd

    (2026) TaxCorp(IDT) 11983 (AAR)

  4. GST ·Bombay High Court · 16 Feb 2026
    Bombay High Court Refuses Anticipatory Bail to Future Group Director in GST Evasion Case, Cites Absence of Arrest Order Under Section 69

    Sunil Biyani v. Union of India

    (2026) TaxCorp(IDT) 11982 (HC-BOMBAY)

  5. Direct Tax ·ITAT Chandigarh · 16 Feb 2026
    Chandigarh ITAT Reinstates Trust’s Section 12A Registration, Rebukes CIT(E) for Lack of Specific Violations and Evidentiary Basis

    Maharaja Jagat Singh Medical Relief Society Vs The CIT

    (2026) TaxCorp(LJ) 37519 (ITAT-CHANDIGARH) · Section 12A

  6. Direct Tax ·ITAT Mumbai · 16 Feb 2026
    ITAT Mumbai Rejects Revenue’s Bid for Substantive Review in Slump Sale Dispute, Affirms Limited Scope of Rectification Jurisdiction

    Sodexo Facilities Management Services India Ltd Vs The DY. Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37518 (ITAT-MUMBAI)

  7. Direct Tax ·ITAT Delhi · 16 Feb 2026
    Delhi ITAT Quashes Additions Based on Unsubstantiated Loose Sheets in Third-Party Search; Upholds Jurisdiction under Section 153A

    Shri Dheeraj Chaudhary Vs The A.C.I.T.

    (2026) TaxCorp(LJ) 37517 (ITAT-DELHI) · Section 153A

  8. Direct Tax ·Madras High Court · 16 Feb 2026
    Madras High Court Dismisses Revenue’s Appeal on Section 12A Registration as Moot Following Section 12AB Regime and Subsequent Reversal

    Sri Mariamman Educational Vs Commissioner Of Income Tax

    (2026) TaxCorp(LJ) 37516 (HC-MADRAS) · Section 12A

  9. Direct Tax ·P&H High Court · 16 Feb 2026
    Punjab & Haryana High Court Upholds Income Addition on Unsigned Stock Statements Submitted to Bank—Assessee’s Failure to Disprove Authenticity is Decisive

    Loomba Manufacturing Syndicate Ludhiana Vs CIT

    (2026) TaxCorp(LJ) 37515 (HC-P&H)

  10. Direct Tax ·Delhi High Court · 16 Feb 2026
    Delhi High Court Upholds No Disallowance Under Section 40(a)(i) for External Development Charges Not Claimed as Expenditure by Assessee

    Bharti Land Limited Vs PCIT

    (2026) TaxCorp(LJ) 37514 (HC-DELHI) · Section 40(a)(i)

  11. GST ·Karnataka High Court · 13 Feb 2026
    Karnataka High Court Nullifies IGST Demand of ₹85.51 Crore on Salaries Paid to Foreign Expatriates by Huawei Technologies India, Citing Employer-Employee Relationship and Exclusion under Schedule III of CGST Act

    Huawei Technologies India Private Limited Vs. State of Karnataka & Ors.

    (2026) TaxCorp(IDT) 11981 (HC-KARNATAKA)

  12. GST ·AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Orders Reassessment of GST Rate on Industrial Area Road Works; Sets Aside 18% Levy Citing Local Authority Certification

    RK Infracorp Pvt Ltd Vs Assistant Commissioner State Tax & Ors.

    (2026) TaxCorp(IDT) 11980 (HC-AP)

  13. GST ·Delhi High Court · 13 Feb 2026
    Delhi High Court Directs GST Authorities to Decide on Clinical Diapers Exemption Plea; Keeps Jurisdiction Issue Open

    Swarnalatha J. & Anr. Vs. Union of India & Anr.

    (2026) TaxCorp(IDT) 11979 (HC-DELHI)

  14. GST ·Gujarat High Court · 13 Feb 2026
    Gujarat High Court Rules Limitation for GST Appeal Begins Post-Rectification Rejection, Nullifies Appellate Dismissal for Delay

    New Kailash Suppliers vs State of Gujarat & ors.

    (2026) TaxCorp(IDT) 11978 (HC-GUJARAT)

  15. GST ·Bombay High Court · 13 Feb 2026
    Bombay High Court Nullifies IGST Refund Rejection on Ocean Freight, Holds Limitation Runs from Supreme Court’s Mohit Minerals Ruling

    Patanjali Foods Limited vS Deputy Commissioner of State Tax

    (2026) TaxCorp(IDT) 11977 (HC-BOMBAY)

  16. GST ·Madras High Court · 13 Feb 2026
    Madras High Court (Madurai Bench) Rules GST Levy Valid on University Affiliation Fees—Affiliation Not Exempt as ‘Admission’ or ‘Examination’ Service

    Bharathidasan University vs The Joint Commissioner of GST (ST-Intelligence) & Anr.

    (2026) TaxCorp(IDT) 11976 (HC-MADRAS)

  17. GST ·Calcutta High Court · 13 Feb 2026
    Calcutta High Court Rules Assessment Order Invalid Where Access to Seized Records Denied, Directs Fresh Adjudication Under Section 74 of CGST Act

    Priti Builders vs Deputy Commissioner of State Tax, Bally and Salkia Charge & Ors.

    (2026) TaxCorp(IDT) 11975 (HC-CALCUTTA)

  18. GST ·Bombay High Court · 13 Feb 2026
    Bombay High Court Sets Aside GST Cancellation for Mechanical and Non-Speaking Order; Criticizes Use of Cyclostyled Show-Cause Notices

    Om Enterprises Vs The Union of India

    (2026) TaxCorp(IDT) 11974 (HC-BOMBAY)

  19. GST ·AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Quashes IGST Refund Recovery Demands as Rule 96(10) Proceedings Lapse Without Saving Clause

    B V L Granites Vs. Additional Commissioner of Central Taxes & Ors.

    (2026) TaxCorp(IDT) 11973 (HC-AP)

  20. GST ·AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Declares Retrospective Application of Rule 89(5) Formula Amendment for Inverted Duty Structure Refunds, Orders Reconsideration of Rejected ITC Claims

    AWL Agri Business Ltd Vs. The Joint Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 11972 (HC-AP)

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