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Calcutta High Court Quashes GST Department’s Seizure of Cash During Search, Declares Currency Not "Goods" under GST Law
Puspa Furniture Pvt. Ltd. & Anr. Vs Union of India & Ors
(2025) TaxCorp(IDT) 11834 (HC-CALCUTTA)
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West Bengal AAR Grants GST Exemption to Pure Services Rendered for Jal Jeevan Mission: No GST on Data Validation, Database Creation, and Functionality Assessment Services to Public Health Engineering Directorate
In the matter of Amit Kumar Mukherjee
(2025) TaxCorp(IDT) 11833 (AAR)
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AAR West Bengal: Transfer of Going Concern by Horizen to Horizen Edge Technologies Exempt from GST; Pure Services for Government Water Projects Also Exempt
In the matter of Horizen Edge Technologies Private Limited
(2025) TaxCorp(IDT) 11832 (AAR)
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Delhi High Court Clarifies Summons Under Section 70 CGST Act Are Merely Investigative, Not Initiation of Proceedings—Dismisses Assessee Challenge Over Procedural Lapses
Md. Aniqul Islam v. DGGI
(2025) TaxCorp(IDT) 11831 (HC-DELHI)
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Kerala High Court Upholds ITC Eligibility under Retrospective Section 16(5) Override, Directs Reassessment Despite Earlier Non-Filing under Section 16(4)
Pazhassi Motors vs State of Kerala
(2025) TaxCorp(IDT) 11830 (HC-KERALA)
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West Bengal AAR Confirms 5% GST on Homoeopathic Medicaments Manufactured as per Authoritative Pharmacopoeias, Clarifies Classification under Chapter 30
In the matter of Sett Dey and Co Homoeo Lab
(2025) TaxCorp(IDT) 11829 (AAR)
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Delhi High Court Affirms Gurugram Commissioner (Appeals) as Correct Appellate Authority for GST Dispute Arising from Multi-Jurisdictional Adjudication Involving Fake ITC Availment
Manikjeet Singh Kals vs UOI & ors
(2025) TaxCorp(IDT) 11828 (HC-DELHI)
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Gauhati High Court Stays Action Against Patanjali Under Assam Tax Reimbursement Scheme; Finds Prima Facie Conflict with Constitutional and GST Statutory Provisions
Patanjali Foods Ltd vs State of Assam & Ors
(2025) TaxCorp(IDT) 11827 (HC-GAUHATI)
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Telangana High Court Remands Cess Refund Dispute on Exported Pharma Goods for Fresh Adjudication in Light of Recent Judicial Precedents
Aurobindo Pharma Ltd vs State of Telangana
(2025) TaxCorp(IDT) 11826 (HC-AP)
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Bombay High Court Holds Subsequent Assessment Order under Section 143(3) Supersedes Prior Intimation under Section 143(1) Regarding Section 10B Deduction Disallowance
Halliburton Technology India Private Limited Vs Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 37225 (HC-BOMBAY) · Section 143(1)
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Delhi ITAT Invalidates Assessment Order for Manual Signature in E-Proceedings; Upholds Non-Taxability of Software License Receipts as FTS
Outsytems Singapore Pte. Ltd Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37224 (ITAT-DELHI)
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Assessment Order Held Void: Bangalore ITAT Quashes Reassessment Beyond Section 153B Time Limit in Search Case
Aakruti Ruia Vs The Dy.Commissioner of Income Tax
(2025) TaxCorp(LJ) 37223 (ITAT-BANGALORE) · Sections 147, 153B
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Ahmedabad ITAT Rules in Favour of Assessee: Section 56(2)(viib) Not Invocable Where Agreement Predates Registration and Partial Consideration Paid by Cheque
Himmatbhai M Patel Vs ITO
(2025) TaxCorp(LJ) 37222 (ITAT-AHMEDABAD)
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Mumbai ITAT Sets Aside Penalty Under Section 271(1)(c) for Disallowance of Guarantor Expenditure Due to Inconsistent Satisfaction and Full Disclosure by Assessee
Khanna Rayon Industries Pvt. Ltd Vs Dy.CIT–4(2)(1)
(2025) TaxCorp(LJ) 37221 (ITAT-MUMBAI) · Section 271(1)(c)
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Karnataka High Court Declares Consolidated GST Show Cause Notices Across Multiple Financial Years as Ultra Vires, Emphasizes Financial-Year Specific Assessment
Pramur Homes and Shelters vs UOI & ors
(2025) TaxCorp(IDT) 11825 (HC-KARNATAKA)
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Punjab & Haryana High Court Grants Bail to Company Directors in Rs. 30.21 Crore Fake ITC Case, Citing Procedural Safeguards and Article 21 Rights
Baldeep Singh Sapra vs State (Directorate General of GST Intelligence), Chandigarh
(2025) TaxCorp(IDT) 11824 (HC-P&H)
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West Bengal AAR: Aerated Beverages Served at Hotel Restaurants Qualify as Composite Restaurant Service, Attracting 18% GST
In the matter of Summit Hotels & Resorts Private Limited
(2025) TaxCorp(IDT) 11823 (AAR)
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Supreme Court Rejects Income Tax Department’s SLP After 900-Day Delay; No Exceptional Leniency for Government Lapses
Shriram City Union Finance Co Ltd Vs CIT
(2025) TaxCorp(LJ) 37220 (SC)
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Madras High Court Upholds Validity of Reassessment Where AO Failed to Examine 80HHC Deduction Claim in Original Scrutiny Assessment
Jasmine Towels (P) Ltd. Vs Asst. Commissioner Of Income Tax
(2025) TaxCorp(LJ) 37219 (HC-MADRAS) · Sections 80HHC, 147
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Delhi ITAT Rules Loan Liability Not Taxable under Section 41(1): Absence of Write-Back and Nature of Liability Decisive
J L G Developers Ltd Vs The Income tax Officer
(2025) TaxCorp(LJ) 37218 (ITAT-DELHI) · Section 41(1)
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