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Landmark Rulings

All landmark rulings

21,167 rulings

  1. GST ·Delhi High Court · 02 Feb 2026
    Delhi High Court Quashes GST Demand Over Invalid Service of SCN via Inaccessible Portal Tab, Orders Fresh Adjudication with Personal Hearing

    Anil Kumar Vs. Sales Tax Officer Class II

    (2026) TaxCorp(IDT) 11942 (HC-DELHI)

  2. GST ·Madras High Court · 02 Feb 2026
    Madras High Court Restores GST Registration Cancelled for ‘Nil’ Returns, Recognizes Genuine Hardship Cited by Assessee

    Johnson Justin vs The State Tax Officer

    (2026) TaxCorp(IDT) 11941 (HC-MADRAS)

  3. GST ·Madras High Court · 02 Feb 2026
    Madras HC Quashes Ex Parte GST Assessment for Inadequate Service: Mandates Use of Alternative Statutory Modes Beyond GST Portal Notices

    V.S. Muruganandam vs The Deputy State Tax Officer -II & Anr.

    (2026) TaxCorp(IDT) 11940 (HC-MADRAS)

  4. GST ·Gujarat High Court · 02 Feb 2026
    Gujarat High Court Upholds Mandatory GST Appellate Tribunal Appeal Route, Denies Writ Petition Against Section 74 and 107 Orders

    Natubhai Uttambhai Odd vs The Additional Commissioner (Anti-Evasion) & Ors.

    (2026) TaxCorp(IDT) 11939 (HC-GUJARAT)

  5. Direct Tax ·Bombay High Court · 03 Feb 2026
    Bombay High Court Sets Aside Reassessment Notice under Section 148 for AY 2014-15: Absence of Tangible Material and No Failure in Disclosure by Assessee

    Shantilal Gulabchand Muttha Vs The Assistant Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37478 (HC-BOMBAY) · Section 148

  6. Direct Tax ·ITAT Mumbai · 03 Feb 2026
    Mumbai ITAT Declares Assessment Void: Absence of Valid Section 143(2) Notice by Proper AO Renders Proceedings Illegal

    Vinod Ramnath Rao Vs CIT(A)

    (2026) TaxCorp(LJ) 37477 (ITAT-MUMBAI)

  7. GST ·Calcutta High Court · 31 Jan 2026
    Calcutta High Court Quashes GST Demand on Dicalcium Phosphate: Adjudication Order Set Aside for Exceeding Show Cause Notice Scope

    Duakem Pharma Pvt. Ltd. & Anr. Vs. The Deputy Commissioner of Revenue & Ors.

    (2026) TaxCorp(IDT) 11938 (HC-CALCUTTA)

  8. GST ·Gujarat High Court · 31 Jan 2026
    Gujarat High Court Nullifies GST Detention Order for Delay in Portal Upload and Violation of Assessee’s Right to Personal Hearing

    Trillion Lead Factory Private Limited vs The State Tax Officer ENF DIV-2 & Anr.

    (2026) TaxCorp(IDT) 11937 (HC-GUJARAT)

  9. GST ·MP High Court · 31 Jan 2026
    Madhya Pradesh HC Grants Bail to GST Consultant Accused Under CGST Act Post Completion of Investigation Citing Supreme Court Precedent

    Shivam Sadhwani vs Union of India and Others

    (2026) TaxCorp(IDT) 11936 (HC-MP)

  10. GST ·Orissa High Court · 31 Jan 2026
    Orissa High Court Refuses Writ Relief for GST Adjudication, Directs Assessee to Mandatory GSTAT Appeal Within Prescribed Timelines

    Cordant Engineerings India Private Ltd. Vs. The State Tax Officer, CT & GST, Bhubaneswar-III Circle & Ors.

    (2026) TaxCorp(IDT) 11935 (HC-ORISSA)

  11. Direct Tax ·Calcutta High Court · 02 Feb 2026
    Calcutta High Court Nullifies TDS Prosecution: Compounding Settlement and Prolonged Delay Render Further Criminal Action an Abuse of Process

    Jyotsana Investments Company Limited Vs R.K.De

    (2026) TaxCorp(LJ) 37476 (HC-CALCUTTA)

  12. Direct Tax ·ITAT Delhi · 02 Feb 2026
    Delhi ITAT Denies India-Singapore DTAA Benefit to Singapore Shell Company; Capital Gains on Share Transfer Taxable in India Due to Lack of Economic Substance

    Hareon Solar Singapore Pvt. Ltd Vs DCIT

    (2026) TaxCorp(LJ) 37475 (ITAT-DELHI)

  13. Direct Tax ·ITAT Hyderabad · 02 Feb 2026
    Hyderabad ITAT Upholds Dismissal of Appeal: Statutory Market’s 297-Day Delay Deemed Inexcusable Despite Prior Notice and Participation

    Agricultural Market Committee Vs Income Tax Officer

    (2026) TaxCorp(LJ) 37474 (ITAT-HYDERABAD)

  14. Direct Tax ·ITAT Delhi · 02 Feb 2026
    Delhi ITAT Rules Contractual Penalty for Delayed Supply is Business Expenditure, Not Disallowable Under Section 37(1)

    AXA Parenterals Limited Vs Assessment Unit, Civic Centre

    (2026) TaxCorp(LJ) 37473 (ITAT-DELHI)

  15. Direct Tax ·ITAT Delhi · 02 Feb 2026
    Delhi ITAT Affirms Business Income Classification for IT Park Lease and Maintenance Receipts, Citing Essential Operational Services Provided

    Advant IT Park Private Ltd Vs Deputy Commissioner of Income Tax

    (2026) TaxCorp(LJ) 37472 (ITAT-DELHI)

  16. Direct Tax ·ITAT Delhi · 02 Feb 2026
    Delhi ITAT Quashes AO’s Post-DTVSV Rectification: Form-5 Issuance Bars Further Assessment Initiatives Under Section 154

    ICRA Ltd Vs DCIT

    (2026) TaxCorp(LJ) 37471 (ITAT-DELHI) · Section 154

  17. Direct Tax ·ITAT Delhi · 02 Feb 2026
    Delhi ITAT Rules That Section 56(2)(viib) Cannot Apply to Rural Agricultural Land Not Classified as Capital Asset under Section 2(14); Addition Deleted Based on Tehsildar’s Certificate and Census Data

    Vikas Agarwal Vs ITO

    (2026) TaxCorp(LJ) 37470 (ITAT-DELHI) · Section 56(2)(vii)(b)

  18. GST ·Kerala High Court · 30 Jan 2026
    Kerala High Court Affirms Portal-Based Notice Service as Legally Sufficient, Upholding Dismissal of Writ Appeals

    T K Navas vs Commissioner of Goods and Service Taxes & Ors.

    (2026) TaxCorp(IDT) 11933 (HC-KERALA)

  19. GST ·Bombay High Court · 30 Jan 2026
    Bombay High Court Orders Revival of GST Registration, Citing Violation of Assessee’s Right to Hearing and Absence of Outstanding Dues

    Kishore Nichani Vs Union of India & Ors

    (2026) TaxCorp(IDT) 11932 (HC-BOMBAY)

  20. GST ·Gujarat High Court · 30 Jan 2026
    Strict Adherence to GST Appeal Limitation: Gujarat High Court Declines to Condone Delay Beyond Statutory Cap, Rejects Assessee’s Pleas

    Agrawal Enterprises Vs. State of Gujarat & Ors.

    (2026) TaxCorp(IDT) 11931 (HC-GUJARAT)

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