Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 26-Nov-2025 -- Section 168A Section 73 Section 168-A Section 107... 2025 TaxPub(GST) 3379 (Del-HC) Bharat Construction & Tank Cleaner v. Commr. of Delhi GST , Del-HCW.P. (C) No. 7604 of 2025, CM Appls. No. 33967 & 33968 of 2025 26-Nov-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3378 (Del-HC) Magna Wires v. Avato, State GST , Del-HCW.P. (C) No. 7636 of 2025, CM Appl. No. 34036 of 2025 26-Nov-2025 -- ... 2025 TaxPub(GST) 3377 (Cal-HC) Hotel Rudra v. Dy. CST , Cal-HCWPA 504 of 2022 26-Nov-2025 -- Section 22... 2025 TaxPub(GST) 3376 (Uttarakhand-HC) Shankar Dutt Chandola v. State of Uttarakhand , Uttarakhand-HCW.P. (M/B) No. 121 of 2025 26-Nov-2025 -- ... 2025 TaxPub(GST) 3375 (Mad-HC) ASK4DELI Food Merchandising (P) Ltd. v. CTO , Mad-HCW.P. No. 24413 of 2025, WMP No. 27483 of 2025 26-Nov-2025 -- ... 2025 TaxPub(GST) 3374 (AP-HC) A. Mahendra v. State of Andhra Pradesh , AP-HCW.P. No. 18401 of 2025 26-Nov-2025 -- Section 73 Section 138 Section 73(1) Section 73(4) Section 50 Section 73/74 Section 2(106) Section 2(97) Section 128 Section 74 Section 73(10) Section 74(10) Section 136... 2025 TaxPub(GST) 3373 (Mad-HC) R.A. & Co. v. Addl. CCT , Mad-HCW.P. No. 17239 of 2025, W.M.P. No. 19530 of 2025 26-Nov-2025 -- Section 39 Section 29(2) Rule 22... 2025 TaxPub(GST) 3366 (Guj-HC) Wadiwala Automobiles v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 7016 of 2025 26-Nov-2025 -- Section 73... 2025 TaxPub(GST) 3365 (Mad-HC) VST & Sons v. Asstt. Commr. , Mad-HCW.P. No. 34744 of 2025 and W.M.P. Nos. 38919 & 38920 of 2025 26-Nov-2025 -- Section 73 Section 161 Section 107... 2025 TaxPub(GST) 3363 (Mad-HC) Velliyangiri Kamalak Kannan v. Proper Officer, STO , Mad-HCW.P. No. 37129 of 2025 and W.M.P. Nos. 41542 & 41544 of 2025 26-Nov-2025 -- Rule 59... 2025 TaxPub(GST) 3362 (Raj-HC) Ummed Engineering & Construction v. State of Rajasthan , Raj-HCS.B. Civil Writ Petition No. 12559/2025, S.B. Civil Writ Petition No. 12149/2025 26-Nov-2025 -- Section 74 Section 50(3) Section 161... 2025 TaxPub(GST) 3361 (Mad-HC) Jayabaarathi & Co. v. Asstt. CST , Mad-HCW.P. No. 35701 of 2025 and W.M.P. Nos. 39950 & 39951 of 2025 26-Nov-2025 -- Section 107... 2025 TaxPub(GST) 3360 (Mad-HC) Namburi Peraiya Srinivasan v. Asstt. CST , Mad-HCW.P. No. 37268 of 2025 and W.M.P. Nos. 41696 and 41697 of 2025 26-Nov-2025 -- Section 73 Section 75(4) Section 67... 2025 TaxPub(GST) 3359 (Cal-HC) Torrent Minerals (P) Ltd. & Anr. v. Asstt. CST , Cal-HCWPA 18033 of 2025 26-Nov-2025 -- ... 2025 TaxPub(GST) 3358 (Mad-HC) Thillaigovinden Ramalingam v. Asstt. Commr. , Mad-HCW.P. No. 32921 of 2025 and W.M.P. Nos. 36908 & 36910 of 2025 26-Nov-2025 -- Section 67 Section 17(5) Section 79 Section 74... 2025 TaxPub(GST) 3357 (Mad-HC) Shantthi Ceramics v. STO , Mad-HCW.P. No. 32558 of 2025 and W.M.P. Nos. 36493 & 36494 of 2025 26-Nov-2025 -- ... 2025 TaxPub(GST) 3356 (Del-HC) Oriental Insurance Co. Ltd. v. Addl. Commr. of CGST , Del-HCW.P. (C) No. 10171/2025 & CM Appl. 42261/2025 26-Nov-2025 -- ... 2025 TaxPub(GST) 3355 (SC) Asstt. Commr. of Revenue & Ors. v. Usha Gupta , SCCivil Appeal Nos. 4533-4534/2023 26-Nov-2025 -- Section 73 Section 107(4)... 2025 TaxPub(GST) 3354 (Mad-HC) Team Commotrade (India) (P) Ltd. v. Dy. CCT , Mad-HCW.P. No. 35250 of 2025 and W.M.P. Nos. 39463 and 39464 of 2025 26-Nov-2025 -- ... 2025 TaxPub(GST) 3353 (Gau-HC) Tai Tajik v. UOI , Gau-HCWP(C)/470/2025 26-Nov-2025 -- Section 79(1)(c) Section 89(1) Rule 145(1)... 2025 TaxPub(GST) 3352 (Mad-HC) Subir Ghosh v. Dy. CST , Mad-HCW.P. No. 34643 of 2025 and W.M.P. Nos. 38840 & 38841 of 2025 26-Nov-2025 -- Section 132 Section 73... 2025 TaxPub(GST) 3351 (P&H-HC) Stalwart Alloys (P) Ltd. v. UOI & Ors. , P&H-HCCWP-13995 of 2020 (O&M) 26-Nov-2025 -- Section 161... 2025 TaxPub(GST) 3350 (Mad-HC) SS Industries v. Dy. STO , Mad-HCWP No. 36604 of 2025 and WMP No. 40915 of 2025, WMP No. 40916 of 2025 26-Nov-2025 -- Section 483 Section 132(1) Section 20 Section 67(2)... 2025 TaxPub(GST) 3349 (P&H-HC) Sovit Bansal v. Directorate General of GST , P&H-HCCRM-M-38861-2025 (O&M), CRM-M-42749-2025 (O&M), CRM-M-44075-2025 (O&M) 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 67 Section 97(2) Section 7 Section 2(17) Section 2(31) Section 11 Section 12AA Rule 104... 2025 TaxPub(GST) 3348 (AAR-TN) K.L.N. Sourashtra College of Engineering Council, In re , AAR-TNTN/40/ARA/2025 26-Nov-2025 -- Section 74... 2025 TaxPub(GST) 3347 (All-HC) Singhal Iron Traders v. Addl. Commr. & Anr. , All-HCWrit Tax No. 1356 of 2022 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 50 Section 74 Section 98(2)... 2025 TaxPub(GST) 3346 (AAR-TN) Shanmugavel Thevar Sesappan, In re , AAR-TNTN/39/ARA/2025 26-Nov-2025 -- Section 65 Section 65(6) Section 74 Section 65(4) Section 73 Section 107... 2025 TaxPub(GST) 3345 (AP-HC) Sakthi Ferro Alloys India (P) Ltd. v. State of Andhra Pradesh , AP-HCWrit Petition No. 27655/2024 26-Nov-2025 -- Section 73(9) Section 73(1)... 2025 TaxPub(GST) 3344 (Karn-HC) Sai Security & Detective Services v. Jt. CCT (Appeals) , Karn-HCWrit Petition No. 21804 of 2025 (T-RES) 26-Nov-2025 -- Section 52 Section 74 Section 76 Section 123 Section 125 Section 129 Section 73 Section 74A] Section 63 Section 75 Section 161 Section 142(5) Section 142(1A) Rule 142(1A) Rule 26(3) Rule 26(1) Rule 26(2)... 2025 TaxPub(GST) 3343 (AP-HC) Sahiti Agencies v. Asstt. CCT & CE , AP-HCWrit Petition No. 14874/2025 26-Nov-2025 -- Section 129 Section 129(1) Section 20 Section 130 Section 107 Rule 142(5) Rule 138... 2025 TaxPub(GST) 3342 (Guj-HC) S.R. Enterprises v. UOI & Ors. , Guj-HCR/Special Civil Application No. 10016 of 2025 26-Nov-2025 -- Section 54(3) Section 49(5) Rule 88A... 2025 TaxPub(GST) 3341 (Guj-HC) S.N. Tradelink (P) Ltd. v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 10928 of 2025 26-Nov-2025 -- Section 74(1) Section 20 Section 50 Section 122(1)(ii) Section 122(1)(x) Section 69 Section 132(1)(b) Section 107... 2025 TaxPub(GST) 3340 (Del-HC) RS Trading Co. v. Pr. Commr. of CGST & Ors. , Del-HCW.P. (C) No. 14918/2025 26-Nov-2025 -- Section 107... 2025 TaxPub(GST) 3338 (Del-HC) Purshottam Ray v. Pr. Commr. of CGST & Ors. , Del-HCW.P. (C) No. 15118/2025 & CM Appl. 62123/2025 26-Nov-2025 -- ... 2025 TaxPub(GST) 3337 (Bom-HC) Prithvi Exports v. UOI & Ors. , Bom-HCWrit Petition Nos. 3013 & 3029 of 2022 26-Nov-2025 -- Section 107 Section 130... 2025 TaxPub(GST) 3336 (P&H-HC) Prabhjot Singh v. UOI & Anr. , P&H-HCCWP-29919-2025 (O&M) 26-Nov-2025 -- Section 73... 2025 TaxPub(GST) 3335 (Del-HC) Poorvi Cards v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) No. 9565/2024 26-Nov-2025 -- Section 107... 2025 TaxPub(GST) 3334 (J&K-HC) Parshotam Electronics v. UT of J&K & Ors. , J&K-HCWP(C) No. 2909/2024 26-Nov-2025 -- Section 73... 2025 TaxPub(GST) 3333 (Mad-HC) Pandurangan Ranjith v. Dy. CTO/STO , Mad-HCW.P. No. 36451 of 2025 and W.M.P. No. 40739 of 2025 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 9(2) Section 15 Section 7 Section 2(52) Section 2(102) Section 2(105) Section 2(93) Section 2(31) Section 2(d) Section 67 Section 7(1A) Section 7(1) Section 73 Section 74... 2025 TaxPub(GST) 3327 (AAR-TN) Oil & Natural Gas Corpn. Ltd., In re , AAR-TNTN/37/ARA/2025 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 97(2) Section 2(119) Section 7 Section 2(30) Section 2(90) Section 3(26) Section 7(1A) Section 2(69) Rule 104... 2025 TaxPub(GST) 3326 (AAR-Del) NEC Corpn. India (P) Ltd., In re , AAR-DelAdvance Ruling No. 11/DAAR/2025 (In Application No. 173/DAAR/2024) 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 3 Section 2 Section 2(69) Section 11(1) Section 2(16)... 2025 TaxPub(GST) 3322 (AAR-Del) Central Pollution Control Board (CPCB), In re , AAR-DelAdvance Ruling No. 12/DAAR/2025 in Application No. 190/DAAR/2025 26-Nov-2025 -- Section 39(1) Section 39(2) Section 42 Section 15 Section 98(2) Section 8... 2025 TaxPub(GST) 3185 (AAR- Guj.) Gujarat Energy Corpn. Ltd., In re , AAR- Guj.GUJ/GAAR/R/2025/33 (In Application No. Advance Ruling/SGST&CGST/2025/AR/05) 26-Nov-2025 -- Section 7(1)(a) Section 98(1) Section 97... 2025 TaxPub(GST) 3173 (AAR-Ker) Vaniampara Rubber Co. Ltd., In re , AAR-KerKER/20/2025 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 97(2)(a) Section 95 Section 9(1) Section 15 Section 17 Section 17(2) Section 2(47) Section 11 Section 6 Section 9(3) Section 9(4) Section 11(1) Section 10(1) Section 95(a) Rule 104... 2025 TaxPub(GST) 3168 (AAR-TN) Thesu Sankar, In re , AAR-TNTN/34/ARA/2025 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 2(30) Section 97(2) Rule (1)... 2025 TaxPub(GST) 3167 (AAR-TN) Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund, In re , AAR-TNTN/35/ARA/2025 26-Nov-2025 -- Section 98 Section 97(2)(b) Section 97(2)(e) Section 2(1) Section 18 Rule 3(c) Rule 2(bc) Rule 2(bb)... 2025 TaxPub(GST) 3152 (AAR-Ker) Ramdharsan Thanikachalam, In re , AAR-KerKER/24/2025 26-Nov-2025 -- Section 102 Section 103 Section 97 Section 104 Section 101 Section 100... 2025 TaxPub(GST) 3144 (AAAR-Tel) Navya Nuchu, In re , AAAR-TelAAAR/04/2024, Order-in-Appeal No. AAAR/09/2025 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 2(61) Section 22 Section 25 Section 24(viii) Section 20 Section 31 Section 16 Section 11 Section 12 Rule (1) Rule 54(1A) Rule 39... 2025 TaxPub(GST) 3143 (AAR-TN) MRF Ltd., In re , AAR-TNTN/33/ARA/2025 26-Nov-2025 -- Section 2(13) Section 2(6) Section 13(2) Section 8 Section 98(1) Section 97(2) Section 13(8)(b)... 2025 TaxPub(GST) 3140 (AAR-Ker) Maryland Study Abroad (P) Ltd., In re , AAR-KerKER 21/2025 26-Nov-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 16 Section 49 Section 2(17) Section 16(1) Section 16(2) Section 17(5) Section 18 Section 3(26) Section 17(5)(c) Section 16(2)(b) Section 16(4) Section 2(30) Section 2(119) Section 17(5)(d) Section 13(2) Section 31 Section 12 Rule (1) Rule 57D(6)... 2025 TaxPub(GST) 3137 (AAR-TN) Shibaura Machine India (P) Ltd., In re , AAR-TNTN/36/ARA/2025 26-Nov-2025 -- Section 18(3) Section 98 Section 2(a) Rule 41... 2025 TaxPub(GST) 3125 (AAR-Ker) Flytxt Mobile Solutions (P) Ltd., In re , AAR-KerKER/23/2025 26-Nov-2025 -- Section 98 Section 97 Section 97(2)(d) Section 17(5)(h) Section 7... 2025 TaxPub(GST) 3123 (AAR-Ker) Dynamic Techno Medicals (P) Ltd., In re , AAR-KerKER/22/2025 26-Nov-2025 -- Section 3(7) Section 5 Section 16(2) Section 2(66) Section 98(2) Section 95(c) Section 50) Section 15 Section 17 Rule 37 Rule 36(1)(d)... 2025 TaxPub(GST) 3041 (AAR-Guj) Priya Holdings (P) Ltd., In re , AAR-GujGUJ/GAAR/R/2025/34 (In Application No. Advance Ruling/SGST&CGST/2025/AR/22) 26-Nov-2025 -- Section 16 Section 17 Section 54 Section 50 Section 2 Section 11 Section 9 Section 6 Rule 89(4A) Rule 89- Rule 96 Rule 96(10)... 2025 TaxPub(GST) 3039 (AAR-Guj) Olam Agri India (P) Ltd., In re , AAR-GujGUJ/GAAR/R/2025/32 (In Application No. Advance Ruling/SGST&CGST/2024/AR/34) 26-Nov-2025 -- Section 100 Section 99 Section (1) Section 95(a) Section 97 Rule 3(a)... 2025 TaxPub(GST) 2970 (AAR-WB) Waterproof Products Manufacturers & Traders Welfare Association, In re , AAR-WBWBAAR 26 of 2024, Order No. 10/WBAAR/2025-26 26-Nov-2025 -- Section 100 Section 99 Section (1) Section 97 Section 194I Section 6 Section 12 Section 15 Section 15(3) Section 194I(b)... 2025 TaxPub(GST) 2877 (AAR-WB) Orsino Hotels & Resorts LLP, In re , AAR-WBWBAAR 05 of 2025-26, Order No. 08/WBAAR/2025-26 26-Nov-2025 -- Section 100 Section 99 Section (1) Section 97 Section 6 Section 2(30) Section 2(90) Section 8 Section 12 Section 15 Section 15(3)... 2025 TaxPub(GST) 2876 (AAR-WB) Orsino Hotels & Resorts LLP., In re , AAR-WBWBAAR 07 of 2025-26, Order No. 09/WBAAR/2025-26 26-Nov-2025 -- ... 2025 TaxPub(GST) 2841 (AAR-Guj) Beacon Diagnostics (P) Ltd., In re , AAR-GujGUJ/GAAR/R/2025/28 (in Application No. Advance Ruling/SGST&CGST/2024/AR/14) 26-Nov-2025 -- Section 98(1) Section 97... 2025 TaxPub(GST) 2788 (AAR-Ker) Skinco Products, In re , AAR-KerKER/20/2024 26-Nov-2025 -- Section 97 Section 65(36a) Section 103 Section 104(1) Section 2(30)... 2025 TaxPub(GST) 2744 (AAR-WB) Arihant Dredging Developers (P.) Ltd., In re , AAR-WBWBAAR 01 of 2025-26 26-Nov-2025 -- Section : 143(3) 153A 69A 132 139 -- Del-Trib -- DCIT v. Girdhari Lal Construction (P) Ltd. Revenue Appeal DismissedITA No. 2147/Del/20242025 TaxPub(DT) 8115 (Del-Trib) 26-Nov-2025 -- Section : 250 143(3) 28(va) 28(1) 234B 234C 54F 28((ii) 55(2)(a) 54EC -- Mum-Trib -- Ravi Shroff v. Asstt. CIT Assessee Appeal AllowedITA No. 4186/MUM/20232025 TaxPub(DT) 8114 (Mum-Trib) 26-Nov-2025 -- Section : 147 148 151 147/148 143(2) 45 54 147/143(3) 292BB 48 133 133(6) 147/151 143(3 -- Del-Trib -- Sanjeev Garg v. ACIT Assessee Appeal Partly AllowedITA No. 992/DEL/20242025 TaxPub(DT) 8113 (Del-Trib) 26-Nov-2025 -- Section : 143(3) 69A 132 -- Del-Trib -- ACIT v. Gurpreet Kochar Revenue Appeal DismissedITA No. 3465/DEL/20232025 TaxPub(DT) 8112 (Del-Trib) 26-Nov-2025 -- Section : 250(6) 132 139(1) 153A 143(2) 142(1) 143(3) 55A 55(2) -- Del-Trib -- Prem Lata Gupta v. Asstt. CIT Assessee Appeal AllowedITA No. 1422/Del/20222025 TaxPub(DT) 8111 (Del-Trib) 26-Nov-2025 -- Section : 250 143(1) 143(2) 142(1) 68 37 115 115BBE 292B 69 36 145(3) 145(1) -- Del-Trib -- Dy. CIT v. Commmunique Marketing Solutions (P) Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 4762/Del.2024 & CO No. 27/Del/20252025 TaxPub(DT) 8110 (Del-Trib) 26-Nov-2025 -- Section : 250 143(3) 144B 68 10) 131 133(6) 143(1) -- Del-Trib -- ITO v. Arpitam Builders LLP Revenue Appeal DismissedITA No. 1368/Del/20252025 TaxPub(DT) 8109 (Del-Trib) 26-Nov-2025 -- Section : 158BG 132 158BC 245(D)(1) 142(1) 143(3) 143(1)(a) 113 158B(b) 158BA 132(4) 54 -- Del-Trib -- Jt. CIT v. HB Leasing & Finance Co. Ltd.ITA No. 1245/Del/2025 & C.O No. 94/Del/20252025 TaxPub(DT) 8107 (Del-Trib) 26-Nov-2025 -- Section : 153D 153A 143(3) (1) 153B 153C -- Del-Trib -- Hari Kishan Rathi v. ACIT Assessee Appeal Partly AllowedITA No. 2242/DEL/20232025 TaxPub(DT) 8105 (Del-Trib) 26-Nov-2025 -- Section : 147 260 144C(5) 6(3) 148 6(3)(ii) 194LD l115 1ISA(S) 148A 151 115A(5) 2(14)(b) -- Del-Trib -- Argos Holdings Pte. Ltd. v. DCIT Assessee Appeal Partly AllowedITA Nos. 3632 & 3633/DEL/20252025 TaxPub(DT) 8102 (Del-Trib) 26-Nov-2025 -- Section : 68 115BBE 271(1) 234A 271(1)(c) 183 -- Raipur Bench -- Vicky Sherwani v. ITO Assessee Appeal DismissedITA No. 437/RPR/20252025 TaxPub(DT) 8098 (Raipur Bench) 22-Nov-2025 -- Section 107 Section 75(7) Section 74 Section 37... 2025 TaxPub(GST) 3174 (MP-HC) VE Commercial Vehicle Ltd. v. UOI & Ors. , MP-HCWrit Petition No. 36491 of 2025 22-Nov-2025 -- Section 83 Section 74 Section 62 Section 64 Section 73 Section 147 Section 83(1)... 2025 TaxPub(GST) 3164 (All-HC) Soraza Recycling (P) Ltd. v. UOI & Ors. , All-HCWrit Tax No. 4630 of 2025 22-Nov-2025 -- Section 107(11)... 2025 TaxPub(GST) 3116 (Del-HC) Chegg India (P) Ltd. v. Asstt. Commr. of CGST , Del-HCW.P. (C) No. 11718/2025, W.P. (C) No. 11733/2025, W.P. (C) No. 11736/2025, W.P. (C) No. 11762/2025 22-Nov-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3058 (Del-HC) H.M. Traders v. GST Officer , Del-HCW.P. (C) No. 6545 of 2025, CM Appl. No. 29741 of 2025 22-Nov-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3056 (Del-HC) J.K.M. Impex v. UOI , Del-HCW.P. (C) Nos. 6544 & 29740 of 2025, C.M. Appl. No. 29739 of 2025 22-Nov-2025 -- Section 128A Section 50(1) Section 73(9) Section 20 Section 107(1) Section 128A(1) Section 128A(1)(c) Section 128A(3) Section 108 Section 113 Section 74 Section 75 Section 112 Section 117 Section 118 Section 128(A) Rule 164(6) Rule 164(7)... 2025 TaxPub(GST) 3051 (Mad-HC) Sun Tamil Nadu Security Management Services (P) Ltd. v. Commr. of GST & CE , Mad-HCW.P. (MD) No. 21330 of 2025 22-Nov-2025 -- Section 113 Section 171 Section 57 Section 164 Section 3 Rule (1) Rule 17 Rule 5 Rule 46 Rule 133 Rule 129(6) Rule (2)... 2025 TaxPub(GST) 3042 (GSTAT- New Del) DGAP v. Proctor & Gamble Group , GSTAT- New DelNAPA/13/PB/2025 22-Nov-2025 -- Section 168(A) Section (2) Section 73 Section 168A... 2025 TaxPub(GST) 2962 (Mad-HC) Ucube Impex & Ors. v. Dy. CST , Mad-HCW.P. (MD) Nos. 12381, 19047, 20595, 24422, 25191 to 25193, 21809, 29303 and 31088 of 2024 and 6789, 10993, 15430, 15562, 16013, 16097, 16197, 16198, 2453, 17563, 17564, 17760 and 18602 of 2025 22-Nov-2025 -- Section 73 Section 75(4) Section 73(9) Section 73(2) Section 73(10) Section 73(3) Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 73(1) Section 2(91) Rule 142 Rule 26 Rule 26(3)... 2025 TaxPub(GST) 2954 (Gau-HC) Suhel Ahmed & Anr. v. UOI , Gau-HCWP(C)/4767/2025 22-Nov-2025 -- Section 73 Section 75(4) Section 73(2) Section 73(10) Section 73(3) Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 73(1) Section 73(9) Section 2(91) Rule 142 Rule 26 Rule 26(3)... 2025 TaxPub(GST) 2951 (Gau-HC) Soidur Rahman v. State of Assam , Gau-HCWP(C)/4999/2025 22-Nov-2025 -- Section 483 Section 70 Section 132(1)(a) Section 35(3) Section 69 Section 498A Section 439... 2025 TaxPub(GST) 2932 (Gau-HC) Gaurav Agarwal v. UOI , Gau-HCBail Appln/2787/2025 22-Nov-2025 -- Section 29 Section 29(2)(c) Section 39 Rule 22(4)... 2025 TaxPub(GST) 2931 (Del-HC) Eworld Business Solutions (P) Ltd. v. Superintendent, Range 94, CGST , Del-HCW.P. (C) No. 11334/2025 & CM Appl. 46540/2025 22-Nov-2025 -- Section 107(1) Section 5 Section 35 Section 35-H Section 31 Section 125 Section 320 Section 29(2) Section 14 Rule 60... 2025 TaxPub(GST) 2930 (Jhar-HC) ESH Ispat (P) Ltd. v. Pr. Commr. of CGST & CE , Jhar-HCW.P. (T) No. 4444 of 2025 22-Nov-2025 -- Section 129(3) Section 129(1)(a) Section 130 Section 20... 2025 TaxPub(GST) 2922 (Pat-HC) Aaria Enterprises v. State of Bihar , Pat-HCCivil Writ Jurisdiction Case No. 9875 of 2025 22-Nov-2025 -- Section 131(1)(a) Section 69(2) Section 57 Section 70 Section 46 Section 70(1) Section 193 Section 397 Section 401 Section 482 Section 397(1) Section 401(2) Rule 139(2)... 2025 TaxPub(GST) 2906 (Guj-HC) Suprimkumar Jitendrabhai Patel v. State of Gujarat & Ors. , Guj-HCR/Special Criminal Application (Quashing) No. 165 of 2021 22-Nov-2025 -- Section 129 Section 129(1)(b) Section 129(1)(a) Section 4 Section 6 Section 112 Section 5 Section 2 Section 130 Rule 112 Rule 20... 2025 TaxPub(GST) 2897 (All-HC) Maa Trading Co. & Ors. v. State of U.P. & Ors. , All-HCWrit Tax No. 3171 of 2025 with 3172 of 2025 22-Nov-2025 -- Section 107 Section 54 Section 49 Section 55 Section 33) Section 57 Section 77 Section 56 Section (2) Section 39 Section 143-A Section 138 Section 148... 2025 TaxPub(GST) 2854 (Jhar-HC) GTL Infrastructure Ltd. v. State of Jharkhand , Jhar-HCW.P. (T) No. 5035 of 2024 22-Nov-2025 -- Section 73 Section 168A Section 39 Section 73(10)... 2025 TaxPub(GST) 2716 (Ori-HC) Sai Subham Medi Shop v. Chief CCT, GST & Ors. , Ori-HCW.P. (C) No. 21616 of 2025 22-Nov-2025 -- Section 54 Section 57 Section 16 Rule 96 Rule 96(1) Rule 96(4)... 2025 TaxPub(GST) 2713 (Guj-HC) Ruhi Siraj Makda v. UOI & Anr. , Guj-HCR/Special Civil Application No. 2507 of 2023 22-Nov-2025 -- Section 73 Section 50 Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 75(4) Section 2 Rule 142 Rule 26(3)... 2025 TaxPub(GST) 2674 (Gau-HC) Air Transport Corpn. Assam (P) Ltd. v. State of Assam , Gau-HCWP(C)/470/2025 22-Nov-2025 -- Section 73 Section 168A Section 39 Section 61 Section 73(10) Rule 142(2)... 2025 TaxPub(GST) 2671 (Ori-HC) Abhinandan Sahoo v. Chief CCT, GST & Ors. , Ori-HCW.P. (C) No. 19732 of 2025 22-Nov-2025 -- Section 74 Section 122(1)(ii) Section 74(1) Section 107... 2025 TaxPub(GST) 2654 (Del-HC) Shri Sugan Traders v. Commr. of CGST & Ors. , Del-HCW.P. (C) No. 11091/2025 & CM Appl. 45639/2025 22-Nov-2025 -- Section DRC-501A Section 73(9) Section 501A Section 202 Section 406 Section 200 Section 482 Section 405 Section 1 Section 420... 2025 TaxPub(GST) 2653 (SC) Shikhar Chemicals v. State of Uttar Pradesh & Anr. , SCSpecial Leave to Appeal (Crl) No. 11445 of 2025 22-Nov-2025 -- Section 169 Section 29 Rule 22(1) Rule 22(3))... 2025 TaxPub(GST) 2640 (Pat-HC) Nikky Enterprises v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 18083 of 2024 22-Nov-2025 -- Section 140... 2025 TaxPub(GST) 2634 (Gau-HC) Md. Muslim Ali v. State of Assam , Gau-HCW.P. (C) No. 5247/2022 22-Nov-2025 -- Section 74 Section 7(1)(a) Section 74(5) Section 74(1) Section 2(119) Section 17(5)(c) Section 12 Section 2(120) Section 9 Section 11 Section 15 Section 16 Section 105 Section 108(j) Section 54 Section 2(102) Section 65B(44)... 2025 TaxPub(GST) 2616 (Guj-HC) Bansi Industries v. STO , Guj-HCR/Special Civil Application No. 8060 of 2025 22-Nov-2025 -- Section 142(8)(a) Section 2(48) Section 140 Section 142(3) Section 142(6)(a) Section 11B Section 174 Rule 3 Rule 18... 2025 TaxPub(GST) 2555 (Guj-HC) Epigral Ltd. v. UOI , Guj-HCR/Special Civil Application No. 13695 of 2024 22-Nov-2025 -- Section 483(3) Section 132(1)(c) Section 122 Section 70 Section 59 Section 69 Section 25 Section 136 Section 51 Section 52 Section 20 Section 52) Section 10 Section 132(5)... 2025 TaxPub(GST) 2553 (Raj-HC) UOI v. Lovkesh Kumar , Raj-HCS.B. Criminal Bail Cancellation Application No. 110 of 2024 22-Nov-2025 -- Section 74(1) Section 20 Section 50 Section 70 Section 75(4) Section 107 Section 33A Section 139 Rule 142(1A)... 2025 TaxPub(GST) 2450 (Guj-HC) Sazid Ali Khan v. Office of Pr. Commr. of CGST & CE Commissionerate , Guj-HCR/Special Civil Application No. 6437 of 2025 22-Nov-2025 -- Section 39 Section 50(1) Section 79 Section 75(12) Section 79(1) Section 10 Section 52 Section 73 Section 74A) Section 37 Section (1) Section 39(7) Section 75(4) Rule 88B Rule 142B Rule 88C Rule 143 Rule 145 Rule 147 Rule 156 Rule 160 Rule 142B)... 2025 TaxPub(GST) 2443 (Guj-HC) Reliance Formulation (P) Ltd. v. Asstt. CST , Guj-HCR/Special Civil Application No. 5453 of 2025 22-Nov-2025 -- Section 73 Section 73(5) Section 17(5) Section 73(1) Section 73(9) Section 107 Section 68 Section 9(1) Section 74 Section 75(4) Section 15 Section 50 Section 24 Section 3 Rule 142(1A) Rule 138... 2025 TaxPub(GST) 2428 (Guj-HC) MC Bauchemie India (P) Ltd. & Anr. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 5830 of 2025 22-Nov-2025 -- Section 151 Section 70 Section 69 Section 20 Section 50 Section 74 Section 122 Section 107... 2025 TaxPub(GST) 2062 (Del-HC) Ramesh Kumar Wadhera v. Dy. Director & Ors. , Del-HCW.P. (C) No. 5465/2025 & CM Appl. 24919/2025 22-Nov-2025 -- Section 74 Section 6(2)(b) Section 16(2)(a) Section 20 Section 50 Section 73/74 Section 44 Section 107 Rule 18... 2025 TaxPub(GST) 2038 (Guj-HC) Simplex Infrastructures Ltd. v. Asstt. Commr. of CGST , Guj-HCR/Special Civil Application No. 4864 of 2025 22-Nov-2025 -- Section 73 Section 107 Section 17... 2025 TaxPub(GST) 1953 (Guj-HC) Sharda Construction v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 15204 of 2024 22-Nov-2025 -- Section 168A Section 73 Section 5 Section 6 Section 22 Rule 5... 2025 TaxPub(GST) 1918 (Gau-HC) Mahabir Tiwari v. UOI , Gau-HCWP(C)/567/2024 22-Nov-2025 -- Section 483 Section 61 Section 7 Section 193 Section 319... 2025 TaxPub(GST) 1776 (Chhattisgarh-HC) Bharat Singh & Anr. v. UOI , Chhattisgarh-HCMCRC No. 2981 of 2025 and MCRC No. 3345 of 2025 22-Nov-2025 -- Section 482 Section 169 Section 72 Section 120 Section 70 Section 132... 2025 TaxPub(GST) 1354 (Guj-HC) Imran Abdulkadar Chugda v. State of Gujarat & Anr. , Guj-HCR/Criminal Misc. Application (For Anticipatory Bail) No. 15993 of 2024 22-Nov-2025 -- Section 74 Section 20 Section 122 Section 50 Section 125 Section 83 Section 107 Section 2(84) Section 83(1) Section 70... 2025 TaxPub(GST) 1353 (Del-HC) Gurudas Mallik Thakur & Anr. v. Commr. of CGST & Anr. , Del-HCW.P. (C) No. 5083/2025, W.P. (C) No. 5133/2025 & CM Appl. 23413/2025 22-Nov-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1345 (Del-HC) DJST Traders (P) Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 16499/2023 & Ors. 22-Nov-2025 -- Section 73 Section 20 Section 37 Section 16 Section 161 Section 17... 2025 TaxPub(GST) 1241 (Guj-HC) Grasim Industries Ltd. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 10441 of 2024 22-Nov-2025 -- Section 25 Section 16 Section 54 Section 17 Section 49 Section 39 Section 55 Section 54(1) Section 16(3) Section 2(94) Section 22 Section 24 Section 24(vii) Section 2(108) Section 25(1) Section 25(2) Rule 19 Rule 8 Rule 10... 2025 TaxPub(GST) 1220 (AP-HC) Alstom Transport India Ltd. v. Addl. CCT (Appeals) , AP-HCWrit Petition No. 21164 & 21179 of 2021 22-Nov-2025 -- Section 483 Section 132(5) Section 4(2) Section 69 Section 132(1)(a) Section 132(1)(i) Section 19(1) Section 173(6) Section 35(3) Section 41(A) Section 50 Section 41/41A Section 70 Section 41A Section 69(1)... 2025 TaxPub(GST) 1195 (Gau-HC) Prabin Jha v. UOI , Gau-HCBail Appln. /963/2025 22-Nov-2025 -- Section 49 Section 20(i) Section 10 Section No1 Section 49(1)... 2025 TaxPub(GST) 1125 (J&K-HC) Shiva Industries v. UOI , J&K-HCWP (C) No. 2159/2022 22-Nov-2025 -- Section 49 Section 20 Section 10 Section No1... 2025 TaxPub(GST) 1115 (J&K-HC) V.M. Timber Industries v. UOI , J&K-HCWP(C) No. 1999/2022 22-Nov-2025 -- Section 107 Section 39(1) Section 29(2)(c) Rule 61(1) Rule 21(h) Rule 22 Rule 20 Rule 21A Rule 22(3)... 2025 TaxPub(GST) 1105 (Gau-HC) Lunkphi Rankha Enterprise v. UOI , Gau-HCWP(C)/1771/2025 22-Nov-2025 -- Section 49 Section 20 Section 10 Section No1... 2025 TaxPub(GST) 1101 (J&K-HC) J&K Cement Corpn. v. UOI , J&K-HCWP(C) No. 2188/2022 22-Nov-2025 -- Section 49 Section 20 Section 10 Section No1... 2025 TaxPub(GST) 1091 (J&K-HC) Aqua Polymers v. UOI , J&K-HCWP(C) No. 2104/2022 22-Nov-2025 -- Section 70 Section 132 Section 132(5) Section 69 Section 41 Section 122... 2025 TaxPub(GST) 1019 (D & S Court- Meerut) Gaurav Gupta v. UOI , D & S Court- MeerutBail application No. 1122/2025, Case No. 1505/2024 22-Nov-2025 -- Section 50 Section 83 Section 45 Section 74 Section 107 Section 107(6) Section 62 Section 64 Section 73 Section 281B Section 153A Section 86A Rule 86 Rule 86A Rule 86AThe Rule 86A(1)... 2025 TaxPub(GST) 985 (Karn-HC) Lead Factory v. Asstt. CCT , Karn-HCWrit Petition No. 7301 of 2025 (T-RES) 22-Nov-2025 -- Section 39 Section 107 Section 29 Section 29(2) Rule 61(1) Rule 21(h) Rule 22 Rule 20 Rule 21A Rule 22(3)... 2025 TaxPub(GST) 981 (Gau-HC) Mohan Mech v. UOI , Gau-HCWP(C)/1215/2025 21-Nov-2025 -- Section : 250 144 147 148 151 34 147/148 -- Rkt-Trib -- Rajendrasinh Ranjitsinh Jadeja v. ITO Assessee Appeal AllowedITA No.459/RJT/20252025 TaxPub(DT) 8354 (Rkt-Trib) 21-Nov-2025 -- Section : 154 12AA 143(1) 154(7) -- Ahd-Trib -- Astitva Charitable Trust v. ITO Assessee Appeal AllowedITA No.1529/Ahd/20252025 TaxPub(DT) 8353 (Ahd-Trib) 21-Nov-2025 -- Section : 148 147 69A -- Ahd-Trib -- Navdeep Medical Store v. ITO Assessee Appeal AllowedI.T.A. No.1322/Ahd/20252025 TaxPub(DT) 8352 (Ahd-Trib) 21-Nov-2025 -- Section : 143(3) 145(3) 143(2) 44AB -- Ahd-Trib -- Advance Lifespaces (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 599/Ahd/20242025 TaxPub(DT) 3645 (Ahd-Trib) 21-Nov-2025 -- Section : 143(3) 145(2) 14A 36(1)(va) 37(1) 41(1) 251(2) 251(1) 251(1)(a) 31(3) 147/148 2 -- Del-Trib -- Toshiba Water Solutions (P) Ltd. v. ACITITA No. 8271/Del/20192025 TaxPub(DT) 3598 (Del-Trib) 21-Nov-2025 -- Section : 250 40A(3) 154 139(4) 143(3) 43(1) 37 32 35AD -- Coch-Trib -- Julius Ruben v. Asstt. CIT Assessee Appeal AllowedITA No. 219/Coch/20252025 TaxPub(DT) 3578 (Coch-Trib) 21-Nov-2025 -- Section : 143(1) 143(3) 41(1) 254 147 234A 156 47(iv) 47A 49(3) 47(vi) 50 45 43B 47A(1 -- Chen-Trib -- PLR Textiles Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 133/Chny/20212025 TaxPub(DT) 3536 (Chen-Trib) 21-Nov-2025 -- Section : 148A(d) 147 22-A -- HP-HC -- Neena Singh Thakur v. Pr. CIT & Anr. Petition DisposedCWP No. 3681 of 20242025 TaxPub(DT) 3530 (HP-HC) 21-Nov-2025 -- Section : 58 20 57 2(19) 80P(2)(d) 80P(2)(a) 56 80P(1) 57(i) 143(3) -- Bang-Trib -- Nagini Co-operative Credit Society v. ITO Assessee Appeal AllowedITA Nos. 25 to 27/Bang/20252025 TaxPub(DT) 3528 (Bang-Trib) 21-Nov-2025 -- Section : 132(1) 132(3) 131(1A) 132(1)(a) -- Ker-HC -- M.M. Varghese v. Asstt. DIT Petition DismissedWP(C) No. 19152 of 20242025 TaxPub(DT) 3509 (Ker-HC) 21-Nov-2025 -- Section : 92 92C(2) -- Del-Trib -- Lummus Technology Heat Transfer BV v. Dy. CIT Assessee Appeal AllowedITA No. 3821/Del/20172025 TaxPub(DT) 3508 (Del-Trib) 21-Nov-2025 -- Section : 133A 143(3) -- Ahd-Trib -- Laxmandas Mohanlal Lakhvani v. Dy. CIT Assessee Appeal Partly AllowedITA No. 711/Ahd/20232025 TaxPub(DT) 3505 (Ahd-Trib) 21-Nov-2025 -- Section : 143 154 221 -- Del-HC -- KJP & Associates v. Dy. Asstt. CIT Petition DisposedW.P. (C) No. 11727/20232025 TaxPub(DT) 3502 (Del-HC) 21-Nov-2025 -- Section : 250 68 147 143 143(1) 245D(4) 143(3) 148 245-I 245D(6) 1940 -- Mum-Trib -- Jekin Enterprise v. ACIT Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 3111/MUM/2024, ITA No. 3110/MUM/2024, ITA No. 3105/MUM/2024, ITA No. 3109/MUM/2024, ITA No. 3107/MUM/2024, CO No. 177/MUM/2024 (Arising out of ITA No. 3111/Mum/2024), CO No. 176/MUM/2024 (Arising out of ITA No. 3110/Mum/2024), CO No. 173/MUM2025 TaxPub(DT) 3495 (Mum-Trib) 21-Nov-2025 -- Section : 143(3) 144B 143(2) 35ABB 37(1) 234B -- Del-Trib -- HCL Comnet Systems & Services Ltd. v. DCIT Assessee Appeal AllowedITA Nos. 4867/DEL/20242025 TaxPub(DT) 3482 (Del-Trib) 21-Nov-2025 -- Section : 143(3) 144C(13) 234C 270A 274 143(2) 142(1) 144C(1) 144C(5) 62 2(42A) 55(2)(aa) -- Mum-Trib -- General Organization for Social Insurance v. ACIT Assessee Appeal Partly AllowedITA No. 1408/MUM/20252025 TaxPub(DT) 3476 (Mum-Trib) 21-Nov-2025 -- Section : 250 147 69A 144B 148 80HH -- Mum-Trib -- Gazala Hassan Chariyari v. ITO Appeal AllowedITA No. 5350/Mum/20242025 TaxPub(DT) 3475 (Mum-Trib) 21-Nov-2025 -- Section : 250 40(a)(i) 14A 37(1) 195(1) 9a(1)(vii) 139 (1) 245(2) 5(2) 80G -- Jp-Trib -- Derewala Industries Ltd. v. ACIT/DCITITA No. 170/JPR/20252025 TaxPub(DT) 3465 (Jp-Trib) 21-Nov-2025 -- Section : 250 271(1)(c) 143(3)/147 147 -- Mum-Trib -- Dy. CIT v. Satya Kim YashpalITA No. 5136/MUM/2024, 5132/Mum/2024, 5120/Mum/2024, 5134/Mum/2024, 5131/Mum/2024, ITA No. 5129/Mum/2024, C.O. No. 265/MUM/2024, C.O. No. 264/Mum/2024, C.O. No. 263/Mum/2024, C.O. No. 266/MUM/2024, C.O. No. 268/Mum/2024 and C.O. No. 262/Mum/20242025 TaxPub(DT) 3462 (Mum-Trib) 21-Nov-2025 -- Section : 143(3) 144C(5) 92CA 92CA(3) 144C(1) -- Hyd-Trib -- Excelra Knowledge Solutions (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1319/Hyd/20242025 TaxPub(DT) 3458 (Hyd-Trib) 21-Nov-2025 -- Section : 143(3) 144C(3) 153 250 92B -- Mum-Trib -- DCIT v. Kellogg India (P) Ltd.ITA No. 138/Mum/2024, CO No. 53/Mum/20242025 TaxPub(DT) 3456 (Mum-Trib) 21-Nov-2025 -- Section : 143(3) 147 148 144B 132 148(2) 68 -- Kol-Trib -- BNA Commerce (P) Ltd. v. ITO Assessee Appeal AllowedITA Nos. 154 & 155/KOL/20252025 TaxPub(DT) 3442 (Kol-Trib) 21-Nov-2025 -- Section : 143(3) 68 37 133(6) 37(1) 44AD -- Pune-Trib -- ACIT v. Rajendra Madhukar Joshi Revenue Appeal DismissedITA No. 210/PUN/20252025 TaxPub(DT) 3411 (Pune-Trib) 21-Nov-2025 -- Section : 10 119 54D 244A 194-LA 28 194LA -- Guj-HC -- Shri Khetivadi Utppan Bajar Samiti Veraval Committee v. Chief CIT Petition AllowedR/Special Civil Application No. 1960 of 20252025 TaxPub(DT) 3399 (Guj-HC) 21-Nov-2025 -- Section : 260A 143 36 154 246A 43B 139 142 80-O 143(1A) 43-B -- Chhattisgarh-HC -- Sanjay Kumar Sharma v. ITO Appeal AllowedTAXC No. 50 of 20252025 TaxPub(DT) 3365 (Chhattisgarh-HC) 21-Nov-2025 -- Section : 250 23(1)(a) 23(4) 143(1) 143(3) 23(4)(b) 23(5) 23(1)(c) -- Mum-Trib -- Ramesh Dungarshi Shah v. Dy. CIT Assessee Appeal Partly AllowedITA No. 1220/Mum/20242025 TaxPub(DT) 3360 (Mum-Trib) 21-Nov-2025 -- Section : 250 143(3) 147 11(1)(c) 142(1) 148 143(2) 80IA 153(2) 254 -- Mum-Trib -- Dy. CIT(E) v. Tata Education & Development Trust Assessee Appeal Allowed Revenue Appeal DismissedITA No. 5954/MUM/20242025 TaxPub(DT) 3318 (Mum-Trib) 21-Nov-2025 -- Section : 68 132 -- Del-Trib -- DCIT v. Como Info Solutions (P) Ltd. Appeal DismissedITA No. 2419/Del/2024, ITA No. 2420/Del/2024, ITA No. 2421/Del/2024, ITA No. 2422/Del/2024 And ITA No. 2423/Del/20242025 TaxPub(DT) 3315 (Del-Trib)