Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 08-Aug-2025 -- Section : 148 147 148A 159 -- Ker-HC -- Celin Thomas v. ITOWP(C) No. 16401 of 20242025 TaxPub(DT) 5641 (Ker-HC) 08-Aug-2025 -- Section : 260A 68 68? 143(2) 142(1) 10(38) 143(3) 133(6)/131 -- Cal-HC -- Pr. CIT v. Zulu Merchandise (P) Ltd. In Favour of RevenueITAT/88/2025 (IA No. GA/2/2025)2025 TaxPub(DT) 5640 (Cal-HC) 08-Aug-2025 -- Section : 44AD 68 44Ad 80C -- Mum-Trib -- Tejsingh Dhansingh Rajpurohit v. ITO Assessee Appeal Partly AllowedITA No. 2751/Mum/20252025 TaxPub(DT) 5639 (Mum-Trib) 08-Aug-2025 -- Section : -- SC -- Addl./Jt./Dy./Asstt. CIT/ITO & Ors. v. Shilparamam Arts Crafts & Cultural Society Application DisposedSpecial Leave Petition (Civil) Diary No. 34100/20252025 TaxPub(DT) 5638 (SC) 08-Aug-2025 -- Section : -- SC -- CIT v. Salesforce.com Singapore Pte Ltd. Application DisposedSpecial Leave Petition (Civil) @ Diary No(s). 35200/20252025 TaxPub(DT) 5637 (SC) 08-Aug-2025 -- Section : -- SC -- ITO v. Parmukh Exports Application DisposedSpecial Leave Petition (Civil) Diary No. 35093/20252025 TaxPub(DT) 5636 (SC) 08-Aug-2025 -- Section : -- SC -- ITO & Ors. v. Consortium of Institutions of Higher Learning Petition DismissedSpecial Leave Petition (Civil) Diary No(s). 33948/20252025 TaxPub(DT) 5635 (SC) 08-Aug-2025 -- Section 122(2)(a) Section 73(9) Section 125 Section 107... 2025 TaxPub(GST) 2314 (Mad-HC) MR Pro Tech (P) Ltd. v. Addl. Commr. & Commr. of CGST & CE , Mad-HCW.P. (MD). No. 16649 of 2025 and W.M.P. (MD). No. 12640 of 2025 08-Aug-2025 -- Section 27(3)... 2025 TaxPub(GST) 2301 (Mad-HC) State of Tamil Nadu v. Amman Cars India (P) Ltd. , Mad-HCTax Case No. 70 of 2025 and Tax Case No. 83 of 2024 08-Aug-2025 -- Section 97 Section 98 Section 22 Section 24 Section 51 Section 52 Section 23... 2025 TaxPub(GST) 2300 (AAR-Ker) Kerala State Government Insurance Department, In re , AAR-KerKER/03/2024 08-Aug-2025 -- Rule 23... 2025 TaxPub(GST) 2299 (Ori-HC) SR Enterprises v. CCT, GST & Anr. , Ori-HCW.P. (C) No. 14680 of 2025 08-Aug-2025 -- Section 73 Section 44 Section 73(10) Section 73(2) Section 73(9) Rule 80... 2025 TaxPub(GST) 2298 (Cal-HC) Somenath Ghosh v. State of West Bengal & Ors. , Cal-HCWPA 31087 of 2024 08-Aug-2025 -- Rule 96(10)... 2025 TaxPub(GST) 2292 (Guj-HC) Shiva Pharmachem Ltd. & Anr. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 9756 of 2021 & 11396 of 2023 and Civil Application (For Direction) No. 1 of 2025 08-Aug-2025 -- Section 73 Section 70(1)... 2025 TaxPub(GST) 2291 (Guj-HC) Saurashtra Tin & Metal Industries v. UOI & Ors. , Guj-HCR/Special Civil Application No. 6279 of 2025 08-Aug-2025 -- Section 107 Section 16 Section 122(1) Section 122(3)... 2025 TaxPub(GST) 2288 (Del-HC) Samyak Jain v. Superintendent (Adjudication) of CGST , Del-HCW.P. (C) No. 9139/2025 & CM Appl. 38812/2025 08-Aug-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 2285 (Del-HC) RSA Impex LLP v. Commr. of DGST & Ors. , Del-HCW.P. (C) No. 9114/2025 08-Aug-2025 -- Section 98 Section 97 Rule 3(a)... 2025 TaxPub(GST) 2284 (AAR-Ker) Ros Products, In re , AAR-KerKER/8/2024 08-Aug-2025 -- ... 2025 TaxPub(GST) 2281 (Cal-HC) Raiganj Jeevan Rekha Diagnostic (P) Ltd. & Anr. v. UOI & Ors. , Cal-HCM.A.T. 903 of 2025 with I.A. No. CAN 1 of 2025 with W.P.A. 507 of 2025 08-Aug-2025 -- ... 2025 TaxPub(GST) 2280 (Mad-HC) Quincessential Designs India (P) Ltd. v. Superintendent (Audit) , Mad-HCW.P. No. 2380 of 2021 and W.M.P. Nos. 2686 & 2688 of 2021 08-Aug-2025 -- Section 17(1) Section 2(119) Section 17(5)(c) Section 12 Section 2(120) Section 7 Section 9 Section 11 Section 15 Section 16 Section 105 Section 108(j) Section 54 Section 2(102) Section 65B(44) Section 7(1) Section 7(1)(a) Section 73... 2025 TaxPub(GST) 2279 (Guj-HC) Quilon Real Industries (P) Ltd. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 3585 of 2025 08-Aug-2025 -- Section 482 Section 482(2) Section 480... 2025 TaxPub(GST) 2276 (P&H-HC) Poonam Kumari v. State of Haryana , P&H-HCCRM-M-34480-2025 08-Aug-2025 -- Section 161... 2025 TaxPub(GST) 2275 (Mad-HC) Patil Constructions & Infrastructure Ltd. v. STO , Mad-HCW.P. No. 20035 of 2025 and W.M.P. Nos. 22582 & 22584 of 2025 08-Aug-2025 -- Section 7 Section 168A Section 73(10) Section 73(9) Section 168(A) Section 168-A... 2025 TaxPub(GST) 2274 (HP-HC) Ozone Pharmaceuticals Ltd. v. UOI & Anr. , HP-HCCWP No. 10623 of 2025 08-Aug-2025 -- Section 16 Section 16(5) Section 16(4) Section 73(1) Section 20 Section 107 Section 39 Section 29 Section 30 Rule 142(1)(a)... 2025 TaxPub(GST) 2273 (Mad-HC) New PSP Traders v. Dy. STO , Mad-HCW.P. (MD) No. 17026 of 2025 and W.M.P. (MD) Nos. 12927 and 12928 of 2025 08-Aug-2025 -- Section 54 Section (3) Rule 89(5)... 2025 TaxPub(GST) 2271 (Karn-HC) MK Agrotech (P) Ltd. v. UOI , Karn-HCWrit Petition No. 14449 of 2024 (T-RES) C/W Writ Petition No. 14467 of 2024 (T-RES), Writ Petition No. 28211 of 2024 (T-RES), Writ Petition No. 5003 of 2025 (T-RES) 08-Aug-2025 -- Section 107 Rule 96 Rule 96(10) Rule 112 Rule 112(1)... 2025 TaxPub(GST) 2270 (Guj-HC) Maxwell Engineering Solutions (P) Ltd. v. Asstt. Commr. of CGST & Ex. , Guj-HCR/Special Civil Application No. 6718 of 2025 08-Aug-2025 -- Section 114 Section 56 Section 54(1) Rule 89 Rule 90 Rule 93... 2025 TaxPub(GST) 2269 (Del-HC) Matrix Cellular (International) Services (P) Ltd. v. Pr. CST , Del-HCW.P. (C) 5088/2024 08-Aug-2025 -- Section 74 Section 107(4) Section 75(4)... 2025 TaxPub(GST) 2268 (Guj-HC) Maruti Enterprise v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 6993 of 2025 08-Aug-2025 -- Section 169 Section 69... 2025 TaxPub(GST) 2265 (Ker-HC) Latheesh Chovvattapadinhare Kuthirummal v. Central Board of Indirect Taxes & Cus. , Ker-HCWP (C) No. 16114 of 2025 08-Aug-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 2264 (Del-HC) Larsen & Toubro Ltd. & Anr. v. Commr. of Delhi GST & Anr. , Del-HCW.P. (C) No. 12977/2024 & CM Appl. 54095/2024 08-Aug-2025 -- Section 73... 2025 TaxPub(GST) 2263 (All-HC) Lalaram Thekedar v. UOI & Ors. , All-HCWrit Tax No. 2786 of 2025 08-Aug-2025 -- ... 2025 TaxPub(GST) 2262 (SC) Konkan LNG Ltd. v. CST & Ors. , SCCivil Appeal No. 2631 of 2025 (Arising out of SLP (Civil) No. 847 of 2025) 08-Aug-2025 -- Section 483 Section 132(1)(c) Section 132(1)(i)... 2025 TaxPub(GST) 2261 (Raj-HC) Kishor Kumar Moolani v. State of Rajasthan , Raj-HCS.B. Criminal Miscellaneous Bail Application No. 7338/2025 08-Aug-2025 -- Section 3 Section 2... 2025 TaxPub(GST) 2260 (AAR-Guj) Kanika Exim, In re , AAR-GujGUJ/GAAR/R/2025/21 (In Application No. Advance Ruling/SGST&CGST/2024/AR/25) 08-Aug-2025 -- ... 2025 TaxPub(GST) 2259 (Mad-HC) Kaajal Agarwal v. STO , Mad-HCWP Nos. 20985 & 20991 of 2025 and WMP Nos. 23716, 23715, 23723 & 23724 of 2025 08-Aug-2025 -- Section 30 Rule 23... 2025 TaxPub(GST) 2257 (Mad-HC) K. Perumal v. Addl. Commr. of GST & CE , Mad-HCW.P. (MD) No. 17537 of 2025 08-Aug-2025 -- Section 98(1) Section 97 Section 8 Section 2... 2025 TaxPub(GST) 2256 (AAR-Ker) Jubilee Mission Hospital, In re , AAR-KerKER/05/2024 08-Aug-2025 -- Section 74 Section 122 Section 73... 2025 TaxPub(GST) 2255 (Mad-HC) JIT Auto Comp v. Asstt. Commr. , Mad-HCW.P. No. 16474 of 2024 and W.M.P. Nos. 18033 & 18034 of 2024 08-Aug-2025 -- Section 129 Rule 55... 2025 TaxPub(GST) 2254 (Cal-HC) Jageswar Saw v. Dy. Commr. of Revenue & Ors. , Cal-HCW.P.A. 635 of 2024 08-Aug-2025 -- Section 107... 2025 TaxPub(GST) 2252 (Mad-HC) Indian Spices v. STO , Mad-HCW.P. (MD) Nos. 17853 & 17855 to 17858 of 2025 and W.M.P. (MD) Nos. 13661, 13662, 13663, 13665, 13666, 13667, 13672, 13673, 13674 & 13676 of 2025 08-Aug-2025 -- Section 73(9) Section 75(4)... 2025 TaxPub(GST) 2251 (Cal-HC) IFGL Refractories Ltd. v. Asstt. CST , Cal-HCWPA 394 of 2025 08-Aug-2025 -- ... 2025 TaxPub(GST) 2249 (Cal-HC) Hotel Rudra & Anr. v. Dy. CST & Ors. , Cal-HCWPA 506 of 2022 08-Aug-2025 -- Section 483 Section 132(5) Section 137(1)... 2025 TaxPub(GST) 2248 (Guj-HC) Hitesh Madan v. State of Gujarat & Ors. , Guj-HCR/Criminal Misc. Application (For Successive Regular Bail -After Charge Sheet) No. 12885 of 2025 08-Aug-2025 -- Section 51 Section 13(8) Section 2(6) Section 7 Section 7(5)(c) Section 8 Section 8(2) Section 12 Section 33 Section 73(9) Section 75(6)... 2025 TaxPub(GST) 2246 (Bom-HC) Globeop Financial Services (India) (P) Ltd. v. Dy. CST , Bom-HCWrit Petition (L) No. 12528 of 2025 08-Aug-2025 -- ... 2025 TaxPub(GST) 2245 (J&K-HC) Dixon Engineering v. UT of Ladakh & Ors. , J&K-HCWP(C) No. 1709/2025 08-Aug-2025 -- Section 73 Section 1-1(A) Section 17(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) Section 7(1) Section 7(1)(a)... 2025 TaxPub(GST) 2244 (Guj-HC) Dhiraj Can Co. (P) Ltd. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 3596 of 2025 08-Aug-2025 -- ... 2025 TaxPub(GST) 2243 (SC) Commr. of CGST & Ors. v. Karuna Rajendra Ringshia , SCSpecial Leave Petition (Civil) Diary No(s). 21136/2025 08-Aug-2025 -- Section 54 Section 54(3) Rule 89(5) Rule 89(2)(h) Rule 9... 2025 TaxPub(GST) 2242 (Cal-HC) Commr. of CGST v. Abhishek Ramisetty , Cal-HCMAT/198/2025, IA No. CAN/1/2025, CAN/2/2025 08-Aug-2025 -- Section 13(2) Section 79(1)(d) Section 26E Section 14 Section 13(4) Section 26-E... 2025 TaxPub(GST) 2240 (Cal-HC) CFM Asset Reconstruction (P) Ltd. v. Asstt. Commr. of CGST & CE , Cal-HCWPA 3564 of 2025 with WPA 26115 of 2024 08-Aug-2025 -- Section 161 Section 74... 2025 TaxPub(GST) 2239 (Mad-HC) Boldrocchi India (P) Ltd. v. STO , Mad-HCW.P. Nos. 18923, 18927, 18929, 18959, 18962, 18971 & 18980 of 2025 and W.M.P. Nos. 21204, 21205, 21210, 21211, 21215, 21216, 21244, 21249, 21252, 21254, 21257, 21259, 21264 & 21266, 25770, 25768, 25765, 25759, 25752 & 25755 of 2025 08-Aug-2025 -- ... 2025 TaxPub(GST) 2233 (Mad-HC) Agri Tech Corpn. v. STO , Mad-HCW.P. (MD) No. 18153 of 2025 and W.M.P. (MD) Nos. 13896 & 13897 of 2025 08-Aug-2025 -- Section 73 Section 73(1) Section 2 Section 75 Rule 26... 2025 TaxPub(GST) 2181 (Gau-HC) Phanidhar Borsaikia v. State of Assam & Ors. , Gau-HCWP(C)/1750/2025 08-Aug-2025 -- Section 73 Section 75... 2025 TaxPub(GST) 2180 (Ori-HC) Palem Ashok Reddy v. Commr. of GST & CX , Ori-HCW.P. (C) No. 15481 of 2025 08-Aug-2025 -- Section 107(11) Section 54(3) Section 112 Rule 89(4) Rule 112... 2025 TaxPub(GST) 2179 (Cal-HC) P.B. Enterprise v. UOI & Ors. , Cal-HCW.P.A. 1002 of 2025 08-Aug-2025 -- Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule (1)... 2025 TaxPub(GST) 2176 (Gau-HC) Munni Char v. UOI & Ors. , Gau-HCWP(C)/3754/2025 08-Aug-2025 -- Section 5 Section 130 Section 122 Section 129 Section 130(4) Section 130(1)(v) Section 169... 2025 TaxPub(GST) 2174 (Ker-HC) Mathai M.V. v. Senior Enforcement Officer , Ker-HCWA No. 973 of 2025 08-Aug-2025 -- Section 2(6) Section 54 Section 9 Section 107 Section 2(6)(iv) Rule 89 Rule 89(2)(c) Rule 89(4) Rule 90... 2025 TaxPub(GST) 2169 (Guj-HC) Kuehne Plus Nagel (P) Ltd. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 13427 of 2024 08-Aug-2025 -- Section 107 Section 112... 2025 TaxPub(GST) 2168 (Pat-HC) Kaushal Kumar v. State of Bihar , Pat-HCCivil Writ Jurisdiction Case No. 3099 of 2025 08-Aug-2025 -- Section 73 Section 75(4)... 2025 TaxPub(GST) 2153 (Cal-HC) Eminent Logistics v. Asstt. CST , Cal-HCWPA 3877 of 2025 08-Aug-2025 -- Section 482 Section 132... 2025 TaxPub(GST) 2150 (Del-HC) Directorate General of GST Intelligence v. Sudhir Gulati , Del-HCCrl. M.C. 2666/2021 08-Aug-2025 -- Section 482 Section 132(1)(c) Section 439... 2025 TaxPub(GST) 2149 (Del-HC) Directorate General of GST Intelligence v. Rakesh Kumar Goyal , Del-HCCrl. M.C. 631/2021 08-Aug-2025 -- Section 73 Section 107 Section 169 Section (1) Section 61 Section 13 Section 13(3)... 2025 TaxPub(GST) 2148 (All-HC) D.R. Hotels (P) Ltd. v. Dy. Commr. , All-HCWrit Tax No. 575 of 2025 08-Aug-2025 -- Section 39 Section 16(4) Section 16(5)... 2025 TaxPub(GST) 2145 (Cal-HC) CE MTTCC JV v. Superintendent of CGST & CE , Cal-HCWPA 10506 of 2025 08-Aug-2025 -- Section 129 Section 129(3) Section 107... 2025 TaxPub(GST) 2141 (Ker-HC) Balvinder Singh v. Asstt. Enforcement Officer , Ker-HCWP(C) No. 2342 of 2025 08-Aug-2025 -- Section 129(3) Section 107 Section 129(5) Rule 48(5)... 2025 TaxPub(GST) 2139 (Mad-HC) Athiyan Exports v. STO , Mad-HCW.P. (MD) No. 16265 of 2025 and W.M.P. (MD) No. 12353 of 2023 08-Aug-2025 -- Section 29 Section 22-A Rule 21... 2025 TaxPub(GST) 2137 (HP-HC) Anil Kumar v. UOI & Ors. , HP-HCCWP No. 8022 of 2025 08-Aug-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 2127 (Del-HC) Millenia Lifescience v. Avato Ward 53 State GST , Del-HCW.P. (C) No. 7388 of 2025 08-Aug-2025 -- Section 161... 2025 TaxPub(GST) 2126 (Del-HC) Ganpati Enterprises v. Sales Tax Officer, Avato , Del-HCW.P. (C) No. 6302 of 2025, CM Appl. Nos. 28722 & 28723 of 2025 08-Aug-2025 -- ... 2025 TaxPub(GST) 2125 (Mad-HC) Sri Ganapathy Textiles v. Dy. STO , Mad-HCW.P. (MD) No. 15014 of 2025, W.M.P. (MD) Nos. 11247 and 11249 of 2025 08-Aug-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 2124 (Del-HC) Sparkle Gold v. Commr. of Delhi GST , Del-HCW.P. (C) No. 6022 of 2025 08-Aug-2025 -- Section 107(4) Rule 23... 2025 TaxPub(GST) 2121 (Mad-HC) Sarany v. CTO , Mad-HCW.P. (MD) No. 1230 of 2024 08-Aug-2025 -- Rule 86A Rule 86(A)(3)... 2025 TaxPub(GST) 2120 (Del-HC) Sai Ram Enterprieses v. Pr. ADG, DGGI , Del-HCW.P. (C) No. 5438 of 2025, CM Appl No. 24762 and 24763 of 2025 08-Aug-2025 -- ... 2025 TaxPub(GST) 2119 (Cal-HC) Pinki Construction v. Executive Engineer , Cal-HCW.P.A. No. 875 of 2022 07-Aug-2025 -- Section 100 Section 97 Section 103 Section 2 Section 2(93)(c) Section 16 Section 2(31) Section (2)... 2025 TaxPub(GST) 1968 (AAAR- West Bengal) Webel Support Multipurpose Service Co-operative Society Ltd., In re , AAAR- West BengalAppeal Case No. 02/WBAAAR/APPEAL/2025 07-Aug-2025 -- Section 98 Section 97 Section 124 Section 66A Section 2 Section 99 Section 49(2)(V) Rule 20... 2025 TaxPub(GST) 1960 (AAR-Maha) Sthapatya Consultants (India) (P) Ltd., In re , AAR-MahaGST-ARA-92/2022-23/B-210 07-Aug-2025 -- Section 97 Section 100... 2025 TaxPub(GST) 1956 (AAR-Odi) Shreyans Logistics (P) Ltd., In re , AAR-OdiOrder No. 1/Odisha-AAR/2025-26 07-Aug-2025 -- Section 98 Section 97 Section 15... 2025 TaxPub(GST) 1955 (AAR-Maha) Shenwa Infrastructure (P) Ltd., In re , AAR-MahaGST-ARA-53/2022-23/B-202 07-Aug-2025 -- Section 98 Section 97 Section 7 Section 15 Section 148 Rule 27... 2025 TaxPub(GST) 1954 (AAR-Maha) Sharda Vastu Nirmitee (P) Ltd., In re , AAR-MahaGST-ARA-40/2024-25/B-215 07-Aug-2025 -- Section 98 Section 97 Section 7 Section 2 Section 2(zn) Section 3 Section 4 Section 7) Section 5... 2025 TaxPub(GST) 1948 (AAR-Maha) Raymond Ltd., In re , AAR-MahaGST-ARA-61/19-20/2024-22/B-214 07-Aug-2025 -- Section 100 Section 103 Section 97 Section 104 Section 17 Section 16 Section 98(2) Section 193 Section 70 Rule 104... 2025 TaxPub(GST) 1946 (AAR-TN) Rare SS Properties India (P) Ltd., In re , AAR-TNTN/18/ARA/2025 07-Aug-2025 -- Section 100 Section 103 Section 97 Section 104 Section 2 Section 7 Section 5 Rule (1) Rule 55 Rule 138 Rule 138(14) Rule 138F... 2025 TaxPub(GST) 1943 (AAR-TN) PSB Traders, In re , AAR-TNTN/19/ARA/2025 07-Aug-2025 -- Section 98 Section 97 Section 3 Section 5 Section 16 Section 7 Section 46 Section 12 Section 2 Section 20 Section 49 Section 2(17) Section 2(62) Section 17 Section 17(5) Section 18 Rule 36 Rule 2... 2025 TaxPub(GST) 1939 (AAR-Maha) PPD Pharmaceutical Development India (P) Ltd., In re , AAR-MahaGST-ARA-94/2022-23-/B-213 07-Aug-2025 -- Section 98 Section 97 Rule 3 Rule 3(a) Rule 2(b) Rule 3(c)... 2025 TaxPub(GST) 1932 (AAR-Maha) Nitiraj Engineers Ltd., In re , AAR-MahaGST-ARA-19/2022-23/B-205 07-Aug-2025 -- Section 98 Section 97 Section 7 Section 13 Section 16 Section 15 Section 73 Section 74... 2025 TaxPub(GST) 1921 (AAR-Maha) Maharashtra State Electricity Transmission Co. Ltd., In re , AAR-MahaGST-ARA-31/2024-25/B-208 07-Aug-2025 -- Section 98 Section 97 Section 2 Section 12 Section 17 Section No25 Section 13 Section 16 Section 15 Section 7 Section No25A Section 2(119) Section 34 Section 34(2) Section 2(38) Rule 33... 2025 TaxPub(GST) 1920 (AAR-Maha) Maharashtra State Electricity Transmission Co. Ltd., In re , AAR-MahaGST-ARA-83/2021-22/B-216 07-Aug-2025 -- Section 98 Section 97... 2025 TaxPub(GST) 1915 (AAR-Maha) KR Innovation, In re , AAR-MahaGST-ARA-46/2024-25/B-204 07-Aug-2025 -- Section 98 Section 17 Section 16 Section 49 Section 18 Section 101 Section 2 Section 2(m) Section 65 Section (5) Section 124... 2025 TaxPub(GST) 1912 (AAR-Maha) H-Energy Gateway (P) Ltd., In re , AAR-MahaGST-ARA-94/18-19/2024-25/B-209 07-Aug-2025 -- Section 98 Section 97 Section 8 Section 2(30) Section 2(90) Section 16(4) Section 34(1) Section 5... 2025 TaxPub(GST) 1909 (AAR-Maha) Gantrex India Crane Rails (P) Ltd., In re , AAR-MahaGST-ARA-08/2022-23/B-206 07-Aug-2025 -- Section 98 Section 97 Section 17 Section 8481 Rule 1 Rule 2 Rule 3 Rule 3(a)... 2025 TaxPub(GST) 1901 (AAR-Maha) Cummins Technologies India (P) Ltd., In re , AAR-MahaGST-ARA-72/2020-21/B-217 07-Aug-2025 -- Section 100 Section 99 Section 97 Section 11 Section 5... 2025 TaxPub(GST) 1899 (AAR-Raj) Build Layer Constructions, In re , AAR-RajRAJ/AAR/2025-26/07 07-Aug-2025 -- Section 98 Section 97 Section 3(c) Rule 2 Rule 3... 2025 TaxPub(GST) 1896 (AAR-Maha) Artsana India (P) Ltd., In re , AAR-MahaGST-ARA-47/2024-25/B-203 07-Aug-2025 -- Section 98 Section 97 Section 2(68)... 2025 TaxPub(GST) 1894 (AAR-Maha) Amruta Fettlers, In re , AAR-MahaGST-ARA-114/2019-20/B-207 07-Aug-2025 -- Section 98 Section 97 Section 16 Section 20 Section 3 Section 5 Section 15 Section 12 Section 20(iv) Section 31 Section 37 Section 38 Section 41 Section 39 Section 50 Section 34 Rule 36 Rule 46 Rule 54 Rule 48 Rule 48- Rule (1) Rule (2)... 2025 TaxPub(GST) 1892 (AAR-Maha) ADI Enterprises, In re , AAR-MahaGST-ARA-03/2024-25/B-212 07-Aug-2025 -- Section 100 Section 99 Section 97 Section 40 Section 40(b) Section 139 Section 54 Rule 86B Rule 86B? Rule 86(b) Rule 86B(a)... 2025 TaxPub(GST) 1889 (AAR-Raj) Aadinath Agro Industries, In re , AAR-RajRAJ/AAR/2025-26/06 07-Aug-2025 -- Section 168A Section 73 Section 168-A Rule 60... 2025 TaxPub(GST) 1872 (Del-HC) Ypsomed India (P.) Ltd. v. Commr. of Delhi GST , Del-HCW.P. (C) No. 6796 of 2025, CM Appl. No. 30799 and 30800 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1871 (Guj-HC) Vasantgiri Devgiri Goswami v. Addl. Commr. , Guj-HCR/Special Civil Application No. 3584 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1870 (Del-HC) Vardhman Electronics v. Addl. Commr. of CGST , Del-HCW.P. (C) No. 6334 of 2025, CM Appl. No. 28843 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1869 (SC) Vallabh Textiles v. Addl. CCT , SCSLP(C) No. 013670 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1868 (SC) UOI v. Association of Technical Textiles Manufacturers & Processors , SCSpecial Leave Petition (Civil) Diary No(s). 17041 of 2024, WP(C) No. 5933 of 2019 07-Aug-2025 -- Section 161 Section 160... 2025 TaxPub(GST) 1867 (Del-HC) Transzone Logistics India (P.) Ltd. v. Sales Tax Officer, Avato , Del-HCW.P. (C) No. 6583 of 2025 07-Aug-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1866 (Del-HC) Suryan Technologies v. Sales Tax Officer , Del-HCW.P.(C) No. 6921 of 2025, CM Appl. No. 31323 of 2025 07-Aug-2025 -- Section 16 Section 107 Section 122(1) Section 122(3)... 2025 TaxPub(GST) 1865 (Del-HC) Superb Industries v. Addl. Commr. of CGST , Del-HCW.P. (C) No. 6789 of 2025, CM Appls. Nos. 30777 and 30778 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1864 (AP-HC) Vijaya Visakha Milk Producers Co. Ltd. v. Asstt. CCT , AP-HCWrit Petition No. 28222 of 2024 07-Aug-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1863 (Del-HC) Singh Olympics (P.) Ltd. v. Commr. of Delhi GST , Del-HCW.P.(C) No. 7079 of 2025, CM Appl. No. 32023 and 32024 of 2025 07-Aug-2025 -- Section 73(9) Section 93... 2025 TaxPub(GST) 1862 (All-HC) Samban Pharma v. Dy. Commr. , All-HCWrit Tax No. 2256 of 2025 07-Aug-2025 -- Section 73(1)... 2025 TaxPub(GST) 1861 (Jhar-HC) Rahman Sales v. State of Jharkhand , Jhar-HCW.P.(T) No. 1309 of 2024 07-Aug-2025 -- Section 93... 2025 TaxPub(GST) 1860 (AP-HC) Prasad Voruganti v. Dy. Asstt. CST , AP-HCWrit Petition No. 10447 of 2025 07-Aug-2025 -- Section 107... 2025 TaxPub(GST) 1859 (Del-HC) Parshuram Yadav v. Superintendent of GST Officer , Del-HCW.P. (C) No. 7083 of 2025, CM Appl. No. 32034 and 32035 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1858 (Cal-HC) Pinki Construction v. Superintending Engineer , Cal-HCW.P.A. No. 885 of 2022 07-Aug-2025 -- Section 83 Section 70 Section 122 Section 83(1) Section 67 Section 5(3) Section 107(1) Section 74(9) Rule 159(5)... 2025 TaxPub(GST) 1857 (Del-HC) Om Prakash Gupta v. Pr. Addl Director General, DGGI , Del-HCW.P. (C) No. 11000 of 2024, CM Appl. No. 29085 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1856 (Del-HC) Natraj Steels v. Sales Tax Officer, Avato , Del-HCW.P. (C) No. 6435 of 2025, CM Appls. Nos. 29335 and 29336 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1855 (J&K-HC) Naseer Ahmad Sheikh v. Union Territory of J & K , J&K-HCWP(C) No. 399 of 2025, CM No. 1212 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1854 (AP-HC) Murali Krishna Enterprises v. Asstt. CST , AP-HCWrit Petition No. 9213 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1853 (AP-HC) Mekala Sudhakar v. Dy. Asstt. CST , AP-HCWrit Petition No. 8609 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1852 (SC) Marudhar Food Products v. Asstt. Commr. of CGST Division , SCSpecial Leave Petition (Civil) Diary No. 5837 of 2025 07-Aug-2025 -- Section 73 Section 168A Section 168-A Section 107... 2025 TaxPub(GST) 1851 (Del-HC) Krishna Traders v. Govt of NCT of Delhi , Del-HCW.P. (C) No. 6494 of 2025, CM Appl. No. 29589 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1850 (AP-HC) Kishor Kumar Reddy v. Dy. Asstt. CST , AP-HCWrit Petition No. 7908 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1849 (Del-HC) Directorate General of GST Intelligence v. Sunny Jain , Del-HCCrl. M.C. No. 2116 of 2020 07-Aug-2025 -- Section 73(5) Section 75(4) Section 169... 2025 TaxPub(GST) 1848 (Pat-HC) Binod Traders v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 5495 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1847 (Chhattisgarh-HC) Anand Jain v. State of Chhattisgarh , Chhattisgarh-HCWPC No. 2881 of 2019 07-Aug-2025 -- ... 2025 TaxPub(GST) 1846 (Del-HC) Amazon Data Services India (P.) Ltd. v. Asstt. Commr. of CGST , Del-HCW.P.(C) No. 7191, 7196, 7235 and 7281 of 2025 07-Aug-2025 -- ... 2025 TaxPub(GST) 1845 (SC) Addl. Commr. Grade-2 v. Vijay Trading Co. , SCSpecial Leave Petition (Civil) Diary No. 5881 of 2025 07-Aug-2025 -- Section 37 Section 37(1) Section 10 Section 52 Section 16 Section 43 Section 43A Section 16(2) Section 16(1) Section 164 Section 164(1) Section 41 Section 41(1) Section 16(2)(c) Section 49 Section 54 Section 73 Section 16(2)(a) Section 39 Section 38 Section 50) Section 70 Section 9(2)(g) Section 40A Section 8 Rule 36(4) Rule 60 Rule 36(4)(a) Rule 10(2) Rule 61... 2025 TaxPub(GST) 1800 (Mad-HC) L & T Geostructure LLP v. UOI , Mad-HCW.P. Nos. 5978 and 5983 of 2020 07-Aug-2025 -- Section 54 Section 107 Section 49 Section 39 Section 57 Section 56 Rule 92 Rule 90... 2025 TaxPub(GST) 1788 (Del-HC) G.S. Industries v. CCT & GST , Del-HCW.P. (C) No. 7485/2024 & CM Appl. 31186/2024 07-Aug-2025 -- Section 100 Section 103 Section 97 Section 104 Section 2 Section 2(1) Section 25 Section 7 Rule (1) Rule 2bb Rule 3(b) Rule 2(bb) Rule 3(c) Rule 2(bb) Rule of Rule 2(bc) Rule 3(a) Rule 26(a)... 2025 TaxPub(GST) 1787 (AAR-TN) Fairmacs Shipstores (P) Ltd., In re , AAR-TNTN/15/ARA/2025 07-Aug-2025 -- Section 100 Section 103 Section 97 Section 104 Rule 104 Rule 107A... 2025 TaxPub(GST) 1784 (AAR-TN) Dharmaraju Ragul, In re , AAR-TNTN/17/ARA/2025 07-Aug-2025 -- Section 100 Section 103 Section 97 Section 104 Section 7 Section 2 Section 16 Section 13 Section 22 Section 17 Rule 104 Rule 107A Rule 42... 2025 TaxPub(GST) 1781 (AAR-TN) Crimson Dawn Apartment Owners Welfare Association, In re , AAR-TNTN/16/ARA/2025 07-Aug-2025 -- Section 8 Section 13 Section 174 Section 2 Section 54 Section 168 Section 45A Section 45-I Section 50 Section 49 Section 55 Section 13(2) Section 16(1)(a) Section 16(2) Section 73(1) Section 11B Section 83 Section 65 Section 45-A Section 13(8)(b) Section 2(93) Section 13(3) Section 194-H Section 2(5) Section 168A Section 20 Section 21 Section 3 Section 56 Rule (4) Rule 89(4) Rule 2 Rule 6A(1)(d) Rule 9(C) Rule 3 Rule 3(1)... 2025 TaxPub(GST) 1780 (Karn-HC) Columbia Sportswear India Sourcing (P) Ltd. v. UOI , Karn-HCWrit Petition No. 12116 of 2024 (T-RES) C/W Writ Petition No. 3486 of 2020 (T-RES), Writ Petition No. 3376 of 2023 (T-RES), Writ Petition No. 3420 of 2023 (T-RES) 07-Aug-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 1608 (Del-HC) Sangeeta Goel v. Sales Tax Officer, Class II, Avato , Del-HCW.P. (C) No. 14642/2024 & CM Appl. 61453/2024 07-Aug-2025 -- Section 528 Section 482 Section 70... 2025 TaxPub(GST) 1600 (P&H-HC) Ripan Jain v. Addl. Directorate General of GST Intelligence , P&H-HCCRM-M No. 20055 of 2025 (O&M) 07-Aug-2025 -- Section 107... 2025 TaxPub(GST) 1576 (Del-HC) MMR Electricals v. Sales Tax Officer , Del-HCW.P. (C) No. 14596/2024 07-Aug-2025 -- ... 2025 TaxPub(GST) 1514 (Del-HC) Ankur Agarwal v. Central Board of Indirect Taxes, Cus. & Anr. , Del-HCW.P. (C) No. 5414/2025 07-Aug-2025 -- Section 2 Section 54 Section 82 Section 34 Section 4 Section 74 Section 1 Section 22 Section 168 Section 13 Section 45A Section 45-I Section 17 Section 50 Section 49 Section 55 Section 13(8) Section 174 Section 73(1) Section 11B Section 83 Section 65 Section 45-A Rule 89 Rule 2 Rule 6A Rule 9 Rule 3 Rule 3(1)... 2025 TaxPub(GST) 1412 (Karn-HC) Amazon Development Centre India (P) Ltd. v. Addl. Commr. of Central Tax GST (Appeals)-II , Karn-HCWrit Petition No. 13007 of 2024 (T-RES) 07-Aug-2025 -- Section 65 Section 73(1) Section 74 Section 16 Section 50 Section 140 Rule 142... 2025 TaxPub(GST) 1379 (HP-HC) Saluja Motors (P) Ltd. v. State of H.P. & Ors. , HP-HCCWP No. 2293 of 2024 07-Aug-2025 -- Section 7 Section 5 Section 7) Section 3(4) Section 5-B... 2025 TaxPub(GST) 1268 (Karn-HC) BG Parameshwara v. Bengaluru Development Authority , Karn-HCWrit Petition No. 51001 of 2019 (BDA) C/W Writ Petition No. 7028 of 2022 (BDA) 07-Aug-2025 -- Section 16 Section 169 Section 146 Section 13 Section 4 Section (1) Section 2 Section (2) Section 169(2) Section 144B Rule 8 Rule 26 Rule 60 Rule 90 Rule 142 Rule 142(1) Rule 52 Rule 52(1)... 2025 TaxPub(GST) 1258 (Mad-HC) Poomika Infra Developers v. STO , Mad-HCW.P. Nos. 33562, 33563, 33565, 33573, 33692, 33758 of 2024, 1842, and 1949 of 2025 and WMP Nos. 36484, 36481, 36362, 36350, 36347, 36346, 36345, 36344, 36361, 36351, 36559, 36558 of 2024, 2106, 2110, 2242 and 2246 of 2025 07-Aug-2025 -- Section 169 Section 169(1)(d) Section 169(1)(b) Section 169(2) Section 169(1)(a) Section 169(1)(f) Section 169(1)(e) Section 107 Section 146 Section 146Common Section 169(1)(c) Section 12 Section 2(k) Section 13 Section 13(2) Section 13(1) Section 13(2)(b) Section 13(2)(a) Section 75(4) Rule 142(1) Rule 142(5)... 2025 TaxPub(GST) 1227 (Mad-HC) Axiom Gen Nxt India (P) Ltd. v. Commercial STO , Mad-HCW.P. Nos. 1114, 2720, 2723, 2819, 2832, 3084, 3097, 3119, 3288, 3487, 3493, 3498, 3501, 3510, 3593, 3595, 3598, 3623, 3671, 3777, 3782, 3923, 3926, 3929, 3945, 4015, 4032, 4056, 4104, 4296, 4403, 4430, 4459, 4463, 4576, 4707, 4711, 4840, 4848, 4854, 07-Aug-2025 -- Section 16 Section 67 Section 70 Section 73(1) Section 73(9) Section 79 Section 107 Section 31 Section 35 Section 155 Section 49 Section 43 Section 9 Section 44 Section 17 Section 38 Section 37) Section 39 Section 54 Rule 142(2A) Rule 36 Rule 89 Rule 16... 2025 TaxPub(GST) 1198 (Pat-HC) Sane Retails (P) Ltd. v. State of Bihar , Pat-HCCivil Writ Jurisdiction Case No. 470 of 2024 07-Aug-2025 -- Section 2 Section 7 Section 108 Section 83 Section 71(1)(aa) Section 74(1) Section 122(1) Section 122(3) Section 1(2) Section (2) Section 2(17) Section 9 Section 9(1) Section 65B... 2025 TaxPub(GST) 1187 (Ker-HC) Indian Medical Association v. UOI , Ker-HCW.A. No. 1659 of 2024, W.A. No. 1659 of 2024, W.A. No. 468 of 2025 and W.A. No. 1487 of 2024 07-Aug-2025 -- Section 73/2023-24 Section 28 Section 29 Section 11 Section 23 Section 23-A Section 7(1) Section 7(1A) Section 16 Section 17 Section 54 Section 2(102) Section 54(3) Section 3 Section 18 Section 107 Section 24 Section 66E Section 66E(e) Section 65B(44) Section 67 Section 67(4) Section 2(d) Rule 89(4)(C) Rule 5... 2025 TaxPub(GST) 1123 (Karn-HC) Asha R v. Asstt. CCT , Karn-HCWrit Petition No. 2552 of 2024 (T-IT) C/W Writ Petition No. 17524 of 2024 (T-RES) C/W Writ Petition No. 10838 of 2024 (T-RES) C/W Writ Petition No. 4571 of 2024 (T-RES) C/W Writ Petition No. 5858 of 2024 (T-RES) 07-Aug-2025 -- Section 9 Section 7 Section 16 Section 17 Section 54 Section (3) Section 2 Section 3 Section 18 Section 107 Section 65(105) Section 67 Section 66E Section 8 Section 56 Rule 89(4)(C) Rule 75A(3)... 2025 TaxPub(GST) 1113 (Karn-HC) Rohan Corpn. India (P) Ltd. v. UOI , Karn-HCWrit Petition No. 12700 of 2023 (T-RES) 07-Aug-2025 -- Section 70 Section 6 Section 20 Section 4 Section 107 Section 68 Section 129 Section 129(6) Section 109 Section 5 Section 129(1) Section 130 Section 54 Section 6(2)(b) Section 171 Section 3 Section 73 Section 74-A Section 108 Section 117 Section 118 Section 80 Section 122 Section 107(6) Section 121 Section 130(1) Rule 96 Rule 26 Rule 141... 2025 TaxPub(GST) 1039 (Karn-HC) SLM Stationery v. UOI , Karn-HCWrit Petition No. 100038 of 2025 (T-RES) 07-Aug-2025 -- Section 528 Section 72(2) Section 87 Section 19 Section 44(1)(b) Section 205CrPC Section 88 Section 204CrPC Section 88CrPC Section 70CrPC Section 89 Section 45(1) Section 82 Section 319... 2025 TaxPub(GST) 1033 (Raj-HC) PC Purohit v. UOI , Raj-HCS.B. Criminal Miscellaneous (Petition) No. 972/2025 07-Aug-2025 -- Section 168 Section 168-A Section 6(2)(i) Section 8 Section 168A Section 7 Section 73 Section 44 Section 7of Section 21 Section 2(6) Section 12 Section 38 Section 2(16) Section 164 Section 165 Section 29 Section 1(2) Section 168(A)... 2025 TaxPub(GST) 1018 (P&H-HC) Garg Rice Mills & Ors. v. State of Punjab & Ors. , P&H-HCCWP-1138-2024 (O&M), CWP-1140-2024 (O&M), CWP-4325-2024 (O&M), CWP-2989-2024 (O&M), CWP-3737-2024 (O&M), CWP-3801-2024 (O&M), CWP-3871-2024 (O&M), CWP-6030-2024 (O&M), CWP-6065-2024 (O&M), CWP-6116-2024 (O&M) 06-Aug-2025 -- Section : 147 270A 271AAC(1) 271F 272A(1)(d) 148A(b) -- Karn-HC -- Natural Spirits v. ITO Writ Petition No. 16392 of 2025 (T-IT)2025 TaxPub(DT) 5304 (Karn-HC) 06-Aug-2025 -- Section : 250(1) -- Mad-HC -- Masila v. CIT(A) Petition DisposedWP No. 21036 of 2025 and WP No. 21044 of 2025, WMP No. 23782 of 2025, WMP No. 23785 of 2025, WMP No. 23791 of 2025, WMP No. 23781 of 2025, WMP No. 23779 of 2025, WMP No. 23776 of 2025, WMP No. 23774 of 2025, WP No. 21041 of 2025, WMP No. 23778 of 202025 TaxPub(DT) 5301 (Mad-HC) 06-Aug-2025 -- Section : 250 143(3) 143(1) 143(2) 69A -- Pune-Trib -- Manda Shivaji Pawar v. ITO Assessee Appeal AllowedITA No. 481/PUN/20252025 TaxPub(DT) 5291 (Pune-Trib) 06-Aug-2025 -- Section : 250 147 148A 151 50C 56(2)(vii) -- Mum-Trib -- Madhu Lakhiram Sharma v. ITO Assessee Appeal AllowedITA No. 2506/MUM/20252025 TaxPub(DT) 5288 (Mum-Trib) 06-Aug-2025 -- Section : 69A 115BBE 234A 270A -- Ahd-Trib -- Kiranbhai Ramanbhai Patel v. ITO Assessee Appeal AllowedITA No. 1193/Ahd/20242025 TaxPub(DT) 5277 (Ahd-Trib) 06-Aug-2025 -- Section : 250 80P 139(1) 80A(5) -- Coch-Trib -- Kandalloor Service Co-operative Bank Ltd. v. ITO Assessee Appeal DismissedITA No. 234/Coch/20252025 TaxPub(DT) 5273 (Coch-Trib)