Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 23-Apr-2025 -- Section 107... 2025 TaxPub(GST) 1171 (Del-HC) Vipin Kumar Mittal v. Commr. of CGST , Del-HCW.P. (C) No. 4776/2025 & CM Appl. 22003/2025 23-Apr-2025 -- Section 103 Section 104... 2025 TaxPub(GST) 1170 (Del-HC) Stesalit Ltd. & Anr. v. UOI & Ors. , Del-HCW.P. (C) 3138/2025 & CM Appls. 14824/2025, 21403/2025, 21404/2025 23-Apr-2025 -- Section 168A Section 73... 2025 TaxPub(GST) 1169 (Bom-HC) Shyam Udyog v. UOI & Ors. , Bom-HCWrit Petition (L) No. 10058 of 2025 23-Apr-2025 -- Section 169... 2025 TaxPub(GST) 1168 (Del-HC) Perfetti Van Melle India (P) Ltd. v. Addl. Commr. (ADJN) of CGST , Del-HCW.P. (C) 2178/2025 & CM Appl. 10285/2025 23-Apr-2025 -- Section 174 Section 66D Section 73 Section 78 Section 11-A Section 66B Rule 6 Rule 4A... 2025 TaxPub(GST) 1167 (Pat-HC) Anil Kumar Singh v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 9105 of 2024 22-Apr-2025 -- Section 129 Rule 138... 2025 TaxPub(GST) 1166 (All-HC) Raman Metal Works v. Addl. Commr. & Anr. , All-HCWrit Tax No. 3 of 2022 22-Apr-2025 -- Section 129(1) Section 129(3) Section 68 Rule 138... 2025 TaxPub(GST) 1165 (All-HC) Lalitpur Power Generation Co. Ltd. v. State of U.P. & Ors. , All-HCWrit Tax No. 595 of 2023 22-Apr-2025 -- Section 74 Section 2 Section 11 Section 9 Section 15 Section 2(a) Section 4 Section 45 Section 48 Section 66F Section 5 Section 24... 2025 TaxPub(GST) 1164 (Bom-HC) Goa University v. Jt. Commr. of CGST , Bom-HCWrit Petition No. 723/2024 22-Apr-2025 -- 2025 TaxPub(CL) 776 (SC) Kamalkishor Shrigopal Taparia v. India Ener-Gen (P) Ltd. & Anr. , SC, , Criminal Appeal No(s). 758-761 of 2025 [ Arising out of SLP (Crl.) Nos. 4051 - 4054 of 2020 ], 2025-02-13 22-Apr-2025 -- 2025 TaxPub(CL) 772 (Karn-HC) G. Corp Lotus Mall (P.) Ltd. v. Axis Bank Ltd. , Karn-HC, , Writ Petition No. 1059 of 2025 (GM-DRT), 2025-01-29 22-Apr-2025 -- 2025 TaxPub(CL) 768 (Mad-HC) R. Kumaravel v. Inspector General of Registration , Mad-HC, , W.P. (MD) No. 9063 of 2024, 2025-01-07 22-Apr-2025 -- 2025 TaxPub(CL) 767 (Del-HC) Rajesh Kumar v. Directorate of Enforcement , Del-HC, , Bail Appln. No. 3776 of 2024, 2025-01-28 22-Apr-2025 -- 2025 TaxPub(CL) 765 (Del-HC) Lovee Narula v. Directorate of Enforcement , Del-HC, , Bail Appln. 3808 of 2024, 2025-01-28 22-Apr-2025 -- 2025 TaxPub(CL) 764 (SC) Amit Agrawal v. Directorate of Enforcement , SC, , SLP (Crl.) No. 14288 and 15243 of 2024, 2025-01-28 22-Apr-2025 -- 2025 TaxPub(CL) 762 (Mad-HC) Senthil Anand v. C. Tamil Maran , Mad-HC, , Crl. R.C. No. 2327 of 2024 and Crl. M.P. Nos. 17994 & 17995 of 2024, 2025-01-10 22-Apr-2025 -- 2025 TaxPub(CL) 761 (Cal-HC) Amzad Hossain v. Kishan Bouri , Cal-HC, , CRA (SB) No. 96 of 2022, 2025-02-11 22-Apr-2025 -- 2025 TaxPub(CL) 760 (Guj-HC) Ambika Ornaments v. Rahul Ramniklal Shah , Guj-HC, , R/Criminal Misc. Application No. 4596 of 2023, R/Criminal Appeal No. 541 of 2023, 2025-02-13 22-Apr-2025 -- 2025 TaxPub(CL) 749 (NCLT- Kol) State Bank of India v. Aarya Industrial Products (P.) Ltd. , NCLT- Kol, , C.P. (IB)/1470 (KB) of 2018, IA (I.B.C)/921 (KB) of 2021, IA (I.B.C)/422 (KB) of 2021, 2022-09-13 22-Apr-2025 -- 2025 TaxPub(CL) 748 (SC) State Bank of India v. India Power Corpn. Ltd. , SC, , Civil Appeal No(s). 8178 of 2023, 2025-02-14 22-Apr-2025 -- 2025 TaxPub(CL) 746 (NCLT- New Del) Shinoj Koshy v. Granite Gate Properties (P.) Ltd. , NCLT- New Del, , Company Petition No. (IB)-1248(PB) of 2018, IA No. 3255 and 3330 of 2020, IA No.2298 of 2021, IA No.3025 and 3067 of 2022, IA No. 3588, 3926, 3596 and 3325 of 2023, IA No. 506, 1158, 1159 and 3017 of 2024, INV. Pett. 13 of 2024, 2024-07-24 22-Apr-2025 -- 2025 TaxPub(CL) 742 (IBBI) Ramkripal Sharma, In re , IBBI, , IBBI-DC No. 262 of 2025, 2025-01-17 22-Apr-2025 -- 2025 TaxPub(CL) 733 (CCI) HP India Sales (P.) Ltd., In re , CCI, , Case No. 26 of 2024, 2025-02-04 22-Apr-2025 -- 2025 TaxPub(CL) 693 (Mad-HC) M.I. Syed Abuthaheer v. M. Subramani , Mad-HC, , Crl. R.C. No. 1095 of 2021, 2025-01-23 22-Apr-2025 -- 2025 TaxPub(CL) 684 (NCLAT- New Del) Whatsapp LLC v. CCI , NCLAT- New Del, , I.A. No. 280 of 2025, Competition App. (AT) Nos. 1 & 2 of 2025, 2025-01-23 22-Apr-2025 -- 2025 TaxPub(CL) 670 (SAFEMA- New Del) Dy. Director, Directorate of Enforcement v. Hina Trading & Manufacturing (P.) Ltd. , SAFEMA- New Del, , MP-PMLA-594 (Mum) of 2024 (Recall), MP-PMLA-6217 (Mum) of 2019 (Stay), FPA-PMLA-3129 (Mum) of 2019, 2024-10-29 22-Apr-2025 -- 2025 TaxPub(CL) 663 (Mad-HC) Vimal Kumar Gupta v. National Stock Exchange of India , Mad-HC, , WP. No. 13813 of 2023, 2024-10-14 22-Apr-2025 -- 2025 TaxPub(CL) 561 (SAFEMA- New Del) United Spirits Ltd. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-2524/MUM/2018, FPA-PMLA-2716/MUM/2018, FPA-PMLA-2726/MUM/2018, & FPA-PMLA-3151/MUM/2019, 2024-12-26 22-Apr-2025 -- 2025 TaxPub(CL) 507 (Ker-HC) Aravindakshan P.R. v. Asstt. Director, Directorate of Enforcement , Ker-HC, , Bail Application Nos. 1568 & 2339 of 2024, 2024-12-02 22-Apr-2025 -- 2025 TaxPub(CL) 112 (SAFEMA - New Del) Sourabh Jain & Anr. v. Jt. Director, Directorate of Enforcement , SAFEMA - New Del, , MP-PMLA-2606/LKW/2016 (Stay), FPA-PMLA-1282/LKW/2016 and MP-PMLA-2546/LKW/2016 (Stay), FPA-PMLA-1283/LKW/2016, 2024-11-21 22-Apr-2025 -- 2025 TaxPub(CL) 109 (Cal-HC) Santanu Banerjee v. Enforcement Directorate , Cal-HC, , C.R.M. (SB) 207 of 2023, 2024-11-26 22-Apr-2025 -- 2025 TaxPub(CL) 103 (Cal-HC) Ayan Sil v. Enforcement Directorate , Cal-HC, , CRM (SB) 17 of 2024 with CRAN 1 of 2024, 2024-12-02 22-Apr-2025 -- 2025 TaxPub(CL) 735 (SAFEMA- New Del) Manoj K. Jain v. Special Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-FE-12 and 13 Hyd of 2012, 2025-01-30 22-Apr-2025 -- 2025 TaxPub(CL) 729 (NCLT- Mum) Home Craft Avenues v. Jayesh Sangrajaka , NCLT- Mum, , IA No. 225 of 2022, CP/IB/4469/(MB) of 2019, 2023-05-02 22-Apr-2025 -- 2025 TaxPub(CL) 728 (Del-HC) Cowi India (P.) Ltd. v. Pinnacle Air (P.) Ltd. , Del-HC, , CO. Pet. No. 193 of 2016, CO. Appl. Nos. 857, 858 of 2016 and 546 of 2017, 2025-02-04 22-Apr-2025 -- 2025 TaxPub(CL) 656 (Del-HC) Johnson KA v. Evaan Holdings (P) Ltd. & Ors. , Del-HC, , LPA 1080/2024 & CM Appl. 63810/2024, 2025-02-12 21-Apr-2025 -- Section : 50C 2 48 -- Bom-HC -- Vidarbha Veneere Industries Ltd. v. ITO Appeal DismissedIncome Tax Appeal No. 34 of 20222025 TaxPub(DT) 2285 (Bom-HC) 21-Apr-2025 -- Section : 260A 132 153A 153C 142(1) 153A(a) -- Ker-HC -- K.M. Fathima v. CIT In Favour of RevenueITA Nos. 67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/20182025 TaxPub(DT) 2054 (Ker-HC) 21-Apr-2025 -- Section : 133A 9(1)(vii) 148 254(2) 194-I 144C(5) 144C(10) 147 -- Del-Trib -- HCL Technologies Malaysia SDN BHD v. Asstt. CITI.T.A. Nos. 250-264/Delhi/2021 & Ors.2025 TaxPub(DT) 1039 (Del-Trib) 21-Apr-2025 -- Section : 253 263 144 148 143(3) 147 263of 69 263High 263(1) 143(3)/147 147/148 -- Chd-Trib -- Bhupinder Singh v. Pr. CIT Assessee Appeal AllowedI.T.A. No. 825/Chand/20232025 TaxPub(DT) 1038 (Chd-Trib) 21-Apr-2025 -- Section : 143(3) 144C(3) 144B 153 153(4) 153(1) 92CA 92CA(3) 92CA(1) 263 92CA(3A) 3 262 -- Chen-Trib -- Dy. CIT v. Dalmia Cement (Bharat) Ltd. Revenue Appeal DismissedI.T.A. No. 1260/Chny/20242025 TaxPub(DT) 1037 (Chen-Trib) 21-Apr-2025 -- Section : 18 43B 28 234C 143(3) 143(3A) 154 250 2(5B) 2(5A) -- Chen-Trib -- Tamilnadu Industrial Development Corpn. Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 1036/Chny/20242025 TaxPub(DT) 1036 (Chen-Trib) 21-Apr-2025 -- Section : 143(3) 69A 115BBE 133A 143(2) 142(1) 131 132A 153A 139 271AAC 131) 68 23 44A -- Jp-Trib -- Turab Ali Bohra v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 704/Jaipur/20232025 TaxPub(DT) 1035 (Jp-Trib) 21-Apr-2025 -- Section : 69 115BBE 133A 69B 14(i) 40(b) 69A 68 263 -- Chd-Trib -- Amarjit & Sons v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 203/Chand/20232025 TaxPub(DT) 1034 (Chd-Trib) 21-Apr-2025 -- Section : 143(1) 36(1)(va) 143(1)(a) 143(3) 2(24)(x) 37 43B 139 142 10AA 44AB 40(a) 40A( -- Ahd-Trib -- Checkmate Services (P) Ltd. v. Dy. CIT Assessee Appeal DismissedI.T.A. No. 68 /Ahd/ 20232025 TaxPub(DT) 1033 (Ahd-Trib) 21-Apr-2025 -- Section : 147/143(3) 68 139(1) 143(1) 151 148 132 153A 153A(1) 2(22)(e) 143(3) 149 143(3 -- Gau-Trib -- Asstt. CIT v. Capseal Vyapaar (P) Ltd. Revenue Appeal DismissedI.T.A. No. 83/GTY/20202025 TaxPub(DT) 1032 (Gau-Trib) 21-Apr-2025 -- Section : 250 144/263 263 68 147 147/143(3) 143(1) 148 133(6) 143(3) 131 78 56 136 142 -- Kol-Trib -- Goodview Marketing (P) Ltd. v. ITO Assessee Appeal Partly AllowedI.T.A. No. 986 /Kol/ 20242025 TaxPub(DT) 1031 (Kol-Trib) 21-Apr-2025 -- Section : 263 -- AP-HC -- Sri Sai Swadhin Commercial (P) Ltd. v. Pr. CIT Petition DisposedWrit Petition No. 3834 of 20222025 TaxPub(DT) 1030 (AP-HC) 21-Apr-2025 -- Section : -- Del-HC -- Pr. CIT v. Sharp Business Systems (India) (P) Ltd. Dismissed PetitionI.T.A. No. 292 of 20222025 TaxPub(DT) 1029 (Del-HC) 21-Apr-2025 -- Section : 2(47) -- Karn-HC -- Pr. CIT & Anr. v. Jupiter Capital (P) Ltd. In Favour of AssesseeIncome Tax Appeal No. 299 of 20192025 TaxPub(DT) 1028 (Karn-HC) 21-Apr-2025 -- Section : 144C(1) 92CA(3) 292B -- Bom-HC -- Shell India Market (P) Ltd. v. Addl./Jt./Dy./Asstt. CIT/ITO & Ors. Petition DisposedWrit Petition No. 1802 of 20212025 TaxPub(DT) 1027 (Bom-HC) 21-Apr-2025 -- Section : 147 271(1)(c) 271(1)(b) 271F 148 142(1) 147read 159 292B 143(2) -- Jhar-HC -- Sujata Devi v. ITOW.P. (T) No. 5061 of 20222025 TaxPub(DT) 1026 (Jhar-HC) 21-Apr-2025 -- Section : 132(4) 153A(1) -- Del-HC -- Pr. CIT v. Vikram Dhirani Appeal DismissedI.T.A. No. 666 of 20232025 TaxPub(DT) 1025 (Del-HC) 21-Apr-2025 -- Section : 260A 143(3) -- Guj-HC -- Mathurbhai P. Viradiya, (HUF) v. ITO Appeal DismissedR/Tax Appeal No. 93 of 20242025 TaxPub(DT) 1024 (Guj-HC) 21-Apr-2025 -- Section : 148 148A 132A 451 -- Ker-HC -- Muhammed C.K. v. Asstt. CIT & Anr. Appeal DismissedW.A. No. 802 of 20242025 TaxPub(DT) 1023 (Ker-HC) 21-Apr-2025 -- Section : 132A -- Ker-HC -- Muhammed C.K. v. Asstt. CIT & Anr. Petition DismissedR.P. No. 482 of 20242025 TaxPub(DT) 1022 (Ker-HC) 21-Apr-2025 -- Section 100 Section 11 Section 9 Section 3 Section 103... 2025 TaxPub(GST) 842 (AAAR-Guj) Palsana Enviro Protection Ltd., In re , AAAR-GujGUJ/GAAAR/APPEAL/2025/08 (In Application No. Advance Ruling/SGST&CGST/2023/AR/04) 21-Apr-2025 -- Section 100 Section 103 Section 97 Section 104 Section 97(2) Section 6 Section 2(69) Rule 104 Rule 15... 2025 TaxPub(GST) 838 (AAR-TN) Nellai Motors, In re , AAR-TNTN/05/ARA/2025 21-Apr-2025 -- Section 100 Section 15 Section 105 Section 63 Section 101... 2025 TaxPub(GST) 831 (AAAR-Guj) Shell Energy India (P) Ltd., In re , AAAR-GujGUJ/GAAAR/APPEAL/2025/06 (In Application No. Advance Ruling/SGST&CGST/2022/AR/07) 21-Apr-2025 -- Section 100 Section 99 Section (1) Section 97 Rule 2 Rule 3 Rule 3(c)... 2025 TaxPub(GST) 825 (AAR-WB) Sravanti Lahiri, In re , AAR-WBCase Number. WBAAR 25 of 2024, Order No. 22/WBAAR/2024-25 21-Apr-2025 -- ... 2025 TaxPub(GST) 821 (Raj-HC) JVG Super Cargo Service Ltd. v. STO , Raj-HCD.B. Civil Writ Petition No. 3610/2020 21-Apr-2025 -- Section 7 Section 15 Section 2(119)... 2025 TaxPub(GST) 819 (AAAR-Guj) Tecnimont (P) Ltd., In re , AAAR-GujGUJ/GAAAR/APPEAL/2025/11 (In Application No. Advance Ruling/SGST&CGST/2024/AR/01) 21-Apr-2025 -- ... 2025 TaxPub(GST) 818 (HP-HC) Tek Chand Negi v. Satluj Jal Vidyut Nigam Ltd. & Ors. , HP-HCCWP No. 1492 of 2019 21-Apr-2025 -- Section 102 Section 103(1) Section 97 Section 104(1) Section 101 Section 100 Section 16 Section 17 Section 107 Section 5 Section 98 Section 169 Section 35 Rule 107A... 2025 TaxPub(GST) 812 (AAAR- Tamilnadu) Mitsubishi Electric India (P) Ltd., In re , AAAR- TamilnaduA.R. Appeal No. 08/2024/AAAR, Order-in-Appeal No. AAAR/1/2025 (AR) 21-Apr-2025 -- Section 100 Section 103 Section 97 Section 104 Section 2(90) Rule 104 Rule 107A... 2025 TaxPub(GST) 811 (AAR-TN) Mehra Computer Systems Ltd., In re , AAR-TNTN/04/ARA/2025 21-Apr-2025 -- Section 100 Section 99 Section (1) Section 97 Section 15 Section 7 Rule 33... 2025 TaxPub(GST) 810 (AAR-WB) Mega Flex Plastics Ltd., In re , AAR-WBCase No. WBAAR 20 of 2024, Order No. 23/WBAAR/2024-25 21-Apr-2025 -- Section 100... 2025 TaxPub(GST) 807 (AAAR-Guj) Manishaben Vipulbhai Sorathiya, In re , AAAR-GujGUJ/GAAAR/APPEAL/2025/10 (In Application No. Advance Ruling/SGST&CGST/2023/AR/06) 21-Apr-2025 -- Section 100 Section 99 Section (1) Section 7 Section 25 Section 97 Section 433 Section 5 Section 24... 2025 TaxPub(GST) 805 (AAR-WB) Maheshwary Ispat Ltd., In re , AAR-WBCase No. WBAAR21 of 2024, Order No. 25/WBAAR/2024-25 21-Apr-2025 -- ... 2025 TaxPub(GST) 803 (Ori-HC) Madan Sahu v. Commr. of GST & CE , Ori-HCW.P. (C) No. 32130 of 2024 21-Apr-2025 -- Section 100 Section 103 Section 97 Section 104 Section 95(a) Rule 104 Rule 33... 2025 TaxPub(GST) 799 (AAR-TN) Logskim Solutions (P) Ltd., In re , AAR-TNTN/02/ARA/2025 21-Apr-2025 -- Section 98 Section 97 Rule 3(a) Rule 2(b)... 2025 TaxPub(GST) 797 (AAR-Maha) Kunthunath Trading & Investments (P) Ltd., In re , AAR-MahaGST-ARA-18/23-24/2024-25/B-100 21-Apr-2025 -- ... 2025 TaxPub(GST) 787 (Guj-HC) Viswaat Chemicals Ltd. & Anr. v. Sales Tax Officer , Guj-HCR/Special Civil Application No. 16217 of 2024 21-Apr-2025 -- Section 16(4) Rule 61(5)... 2025 TaxPub(GST) 785 (Karn-HC) Yamanappa V Patrot v. Asstt. CCT , Karn-HCWrit Petition No. 108042 of 2023 (T-RES) 21-Apr-2025 -- ... 2025 TaxPub(GST) 753 (Cal-HC) Chhabi Rani Kundu v. UOI & Ors. , Cal-HCWPA 637 of 2025 21-Apr-2025 -- Section 73 Section 128(A) Section 73(1) Section 107... 2025 TaxPub(GST) 752 (Cal-HC) Chamong Tee Exports (P) Ltd. & Anr. v. Dy. CST & Ors. , Cal-HCWPA 11520 of 2024 21-Apr-2025 -- ... 2025 TaxPub(GST) 667 (Ori-HC) Iron Cementics India (P) Ltd. v. Asstt. CCT, GST & CE , Ori-HCW.P. (C) No. 1090 of 2025 21-Apr-2025 -- ... 2025 TaxPub(GST) 665 (Cal-HC) Harekrishna Sahoo v. State of West Bengal & Ors. , Cal-HCWPA 28923 of 2024 21-Apr-2025 -- ... 2025 TaxPub(GST) 612 (MP-HC) Puneet Enterprises v. State of Madhya Pradesh & Ors. , MP-HCWrit Petition No. 38360 of 2024 21-Apr-2025 -- Section 12 Section 12A Section 98(1) Section 7 Section 11 Section 17(2)/(3) Section 17(3)... 2024 TaxPub(GST) 3394 (AAR-Ker) Airports Authority of India, In re , AAR-KerAdvance Ruling No. KER/02/2024 21-Apr-2025 -- Section 5 Section 2(e) Section 2(c) Section 2(n) Section 3 Section 7 Section 2(17) Section 194 Section 22 Section 97(2) Section 97(2)(a) Section 4 Section 7(1)(a) Section 2(30) Section 8 Rule 104 Rule 33... 2024 TaxPub(GST) 2819 (AAR-TN) Udayam Ladies Hostel, In re , AAR-TNAdvance Ruling No. 63/AAR/2023 21-Apr-2025 -- Section 98 Section 97 Section 97(2)... 2024 TaxPub(GST) 2813 (AAR-AP) TRA Plast Industrics (P.) Ltd., In re , AAR-APAAR No. 12 /AP/GST/2024 21-Apr-2025 -- Section 5 Section 2(e) Section 2(d) Section 2(14) Section 66D Section 2(c) Section 2(n) Section 3 Section 7 Section 2(17) Section 194-I Section 22 Section 97(2) Section 97(2)(a) Section 4 Section 7(1)(a) Section 2(30) Section 8 Rule 104 Rule 33... 2024 TaxPub(GST) 2812 (AAR-TN) Tapovan Living Solutions, In re , AAR-TNAdvance Ruling No. 55/AAR/2023 21-Apr-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 5 Section 2 Section 66D Section 2(e) Section Section-2 Section 2(c) Section 2(n) Section 3 Section 7 Section 2(17) Section 194-I Section 22 Section 97(2) Section 97(2)(a) Section 4 Section 7(l)(a) Section 2(30) Section 8 Rule 104 Rule 33... 2024 TaxPub(GST) 2810 (AAR-TN) Shriram Sai NEST Ladies Hostel., In re , AAR-TNAdvance Ruling No. 89/AAR/2023 21-Apr-2025 -- Section 171 Section 171(1) Section 12(1) Section 12(2) Rule 129 Rule 133(4) Rule 128 Rule 129(6) Rule 133(2A) Rule 3... 2024 TaxPub(GST) 2807 (CCI) Rajeev Goyal v. Prateek Infra Projects India (P.) Ltd. , CCII.O. No. 14 of 2023 21-Apr-2025 -- 2025 TaxPub(CL) 879 (SC) Suresh C. Singal & Ors. v. State of Gujarat & Ors. , SC, , Criminal Appeal No. 3862 of 2024, 2025-04-16 21-Apr-2025 -- 2025 TaxPub(CL) 878 (SC) State of Karnataka v. Nagesh , SC, , Criminal Appeal No. 773 of 2013, 2025-04-16 21-Apr-2025 -- 2025 TaxPub(CL) 877 (SC) K. Shikha Barman v. State of Madhya Pradesh , SC, , Criminal Appeal Nos. 2731-32 of 2024, 2025-04-16 21-Apr-2025 -- 2025 TaxPub(CL) 876 (Del-HC) Hippocampus Infotech (P) Ltd. & Anr. v. State NCT of Delhi & Anr. , Del-HC, , Crl. M.C. 7567/2024, 2025-04-17 21-Apr-2025 -- 2025 TaxPub(CL) 875 (NCLAT- New Del) Gaurav Mahendru v. Sunil Kumar Aggarwal , NCLAT- New Del, , Company Appeal (AT)(Ins) No. 1590/2024, 2025-04-16 21-Apr-2025 -- 2025 TaxPub(CL) 874 (NCLAT- New Del) Deepak Mahadev Shirke v. Unity Small Finance Bank Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 490 of 2025, 2025-04-16 21-Apr-2025 -- 2025 TaxPub(CL) 545 (SC) Jet Aircraft Maintenance Engineers Welfare Association v. Ashish Chhawchharia & Ors. , SC, , Civil Appeal No. 3892 of 2023, 2024-01-18 21-Apr-2025 -- 2025 TaxPub(CL) 544 (NCLT- Del) SSA Traders (P) Ltd., In re , NCLT- Del, , Company Petition No. (IB)- 253 (PB) of 2021, 2023-10-30 21-Apr-2025 -- 2025 TaxPub(CL) 536 (Guj-HC) Sunil Sureshkumar Kakkad v. UOI , Guj-HC, , R/Special Civil Application No. 25176 of 2022, 2023-10-26 21-Apr-2025 -- 2025 TaxPub(CL) 535 (NCLT- JP) Navdeep Singh Sheichawat v. Oriental Bank of Commerce , NCLT- JP, , I.A. (IBC) No. 241 /JPR of 2024 in C.P. (IB) No. 73 /94(l)/JPR of 2023, 2024-10-16 18-Apr-2025 -- Section : 148A 151 143 142 147 206CA -- Del-HC -- J.G’s Departmental Store v. ITO & Ors.W. P. (C) 13669/2024 & CM APPL. 57292/20242025 TaxPub(DT) 2430 (Del-HC) 18-Apr-2025 -- Section : 201 5 201(1) 201(1A) -- Jp-Trib -- Oriental Bank of Commerce v. ITO Assessee Appeal AllowedITA Nos. 263 to 266/JP/20252025 TaxPub(DT) 2429 (Jp-Trib) 18-Apr-2025 -- Section : 154 12AA 11(1)(a) 143(3) 250 11(1)a) -- Jp-Trib -- Rajasthan Cricket Association v. ITO Assessee Appeal AllowedITA. No. 37/JPR/20252025 TaxPub(DT) 2428 (Jp-Trib) 18-Apr-2025 -- Section : 148A 260A -- Bom-HC -- Trustcap (P) Ltd. v. ITO Petition DisposedWrit Petition No. 742 of 20252025 TaxPub(DT) 2427 (Bom-HC) 18-Apr-2025 -- Section : 270A 271(1)(c) 133A 148 147 144B 274 270A(2) 158BFA(2) 270A(1)) -- Mum-Trib -- Archana Achyut Sail v. ITO Appeal AllowedITA Nos. 5277 and 5278/MUM/20242025 TaxPub(DT) 2062 (Mum-Trib) 17-Apr-2025 -- Section 168A Section 73 Section 168A)... 2025 TaxPub(GST) 852 (Bom-HC) Roma Builders (P) Ltd. v. State of Maharashtra & Ors. , Bom-HCWrit Petition (L) No. 35955 of 2024 17-Apr-2025 -- ... 2025 TaxPub(GST) 851 (Del-HC) RNT Metals (P) Ltd. v. Raka Overseas , Del-HCCM(M) 4029/2024 17-Apr-2025 -- Section 35... 2025 TaxPub(GST) 850 (Pat-HC) Rehanam Construction (P) Ltd. v. Chairman Cum Managing Director , Pat-HCCivil Writ Jurisdiction Case No. 6945 of 2023 17-Apr-2025 -- ... 2025 TaxPub(GST) 849 (Del-HC) Raghav Garg v. Avato Ward 66 State GST & Anr. , Del-HCW.P. (C) No. 16287/2024 17-Apr-2025 -- ... 2025 TaxPub(GST) 848 (MP-HC) Progressive Packaging v. State of Madhya Pradesh & Ors. , MP-HCWrit Petition No. 25957 of 2021 17-Apr-2025 -- Section 107... 2025 TaxPub(GST) 847 (MP-HC) Praveen Murarka v. CGST, CE & Ors. , MP-HCWrit Petition No. 30569 of 2024 17-Apr-2025 -- Section 107... 2025 TaxPub(GST) 846 (Cal-HC) Pramod Kumar Gupta v. State of West Bengal & Ors. , Cal-HCWPA 450 of 2025 17-Apr-2025 -- Section 54(3) Section 54(1) Section 73 Section 50 Section 122 Section 73(10) Section 3 Section 168A Section 20 Section 21 Section 107 Section 108 Rule 89 Rule 89(5)... 2025 TaxPub(GST) 845 (Guj-HC) Patanjali Foods Ltd. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 17298 of 2024 17-Apr-2025 -- Section 73 Section 44 Section 44(1) Section 51... 2025 TaxPub(GST) 844 (All-HC) Parkash Machinery Stores v. State of U.P. , All-HCWrit Tax No. 118 of 2025 17-Apr-2025 -- Section 75(4)... 2025 TaxPub(GST) 843 (Mad-HC) Panvo Organics (P) Ltd. v. Asstt. Commr. , Mad-HCW.P. No. 2862 of 2025 and W.M.P. Nos. 3160 & 3162 of 2025 17-Apr-2025 -- Section 16 Section 16(2)(c) Section 16(5)... 2025 TaxPub(GST) 841 (Ker-HC) Ocean Medicals v. Dy. Commr. of Central CGST & CE , Ker-HCWP(C) No. 31763 of 2024 17-Apr-2025 -- Section 16 Section 264A Section 2(zf) Section 2(16) Section 2(69)(c) Section 82... 2025 TaxPub(GST) 840 (Guj-HC) Notified Area Authority v. Jt. Commr. (Prev.) of CGST & CE , Guj-HCR/Special Civil Application No. 14286 of 2024 17-Apr-2025 -- Section 16(4) Section 39... 2025 TaxPub(GST) 839 (Mad-HC) Nilgiris Silverline Builders (P) Ltd. v. Dy. STO , Mad-HCW.P. No. 4718 of 2025 and W.M.P. Nos. 5239 and 5240 of 2025 17-Apr-2025 -- ... 2025 TaxPub(GST) 837 (MP-HC) Natvar Construction Co. v. State of Madhya Pradesh & Ors. , MP-HCWrit Petition No. 3697 of 2025 17-Apr-2025 -- Section 107 Section 34 Section 34(3) Section 3(35)... 2025 TaxPub(GST) 836 (Ker-HC) N.N Steel Trading Co. v. Jt. Commr. (Appeals) of CT, CE & Cus. , Ker-HCWP (C) No. 35471 of 2024 17-Apr-2025 -- Section 30 Section 30(2)... 2025 TaxPub(GST) 835 (Uttarakhand-HC) MS Devendra Singh Adhikari GSTIN v. Commr. State GST Commissionerate & Anr. , Uttarakhand-HCWrit Petition (M/S) No. 2950 of 2024 17-Apr-2025 -- ... 2025 TaxPub(GST) 834 (AP-HC) Knight Hawk Security & Allied Services v. Asstt. Commr. ST-II & Ors. , AP-HCWrit Petition No. 31058/2024 17-Apr-2025 -- Section 140(3) Section 2(59) Section 140(2) Section 10 Section 140(1) Section 2(19) Section 2(x)... 2025 TaxPub(GST) 833 (Ker-HC) Geojit Financial Services Ltd. v. Union, State of Kerala & Ors. , Ker-HCR/Special Civil Application No. 10754 of 2024 17-Apr-2025 -- Section 29 Section 29(2)... 2025 TaxPub(GST) 832 (Del-HC) Sharda Papers v. Commr. of CGST , Del-HCW.P. (C) No. 17585/2024 17-Apr-2025 -- Section 168A Section 73 Section 168A)... 2025 TaxPub(GST) 830 (Bom-HC) Shivam Megastructures (P) Ltd. v. State of Maharashtra & Ors. , Bom-HCWrit Petition No. 92 of 2025 17-Apr-2025 -- Section 107 Section 107(4) Section 73 Section 75(4)... 2025 TaxPub(GST) 828 (Guj-HC) Shreeji Developers & Anr. v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 15930 of 2024 with R/Special Civil Application No. 15934 of 2024 17-Apr-2025 -- Section 74 Section 107... 2025 TaxPub(GST) 827 (MP-HC) Laxman Das Jaisinghani v. UOI & Ors. , MP-HCWrit Petition No. 35069 of 2024 17-Apr-2025 -- Section 129(3) Section 129(1) Section 129(1)(b) Section 129(1)(a)... 2025 TaxPub(GST) 826 (All-HC) SL Yadav Cranes (P) Ltd. v. State of U.P. & Anr. , All-HCWrit Tax No. 607 of 2025 17-Apr-2025 -- Section 73... 2025 TaxPub(GST) 824 (Mad-HC) Chakkra Cabinets v. CTO , Mad-HCW.P. No. 6250 of 2025 and W.M.P. Nos. 6866 & 6868 of 2025 17-Apr-2025 -- Section 74 Section 107... 2025 TaxPub(GST) 823 (Karn-HC) Nandi Studio & Colour Lab. v. Asstt. CCT , Karn-HCWrit Petition No. 25272 of 2024 (T-RES) 17-Apr-2025 -- Section 107... 2025 TaxPub(GST) 822 (Mad-HC) Srinivas Fine Arts (P) Ltd. v. STO , Mad-HCW.A. (MD) Nos. 6 to 9 of 2025 and C.M.P. (MD) Nos. 35, 38, 40 and 41 of 2025 17-Apr-2025 -- Section 174(2)... 2025 TaxPub(GST) 820 (P&H-HC) Suruchi Sharma v. UOI & Ors. , P&H-HCCWP-34331-2024 17-Apr-2025 -- Rule 96... 2025 TaxPub(GST) 817 (Mad-HC) Asstt. Commr. of Cus. v. Modern India Products , Mad-HCW.A (MD) No. 1559 of 2021 and C.M.P (MD) No. 6439 of 2021 17-Apr-2025 -- ... 2025 TaxPub(GST) 816 (SC) Pr. CCT & Ors. v. Standard Chartered Bank , SCSpecial Leave Petition (Civil) Diary No(s). 2203/2025 17-Apr-2025 -- ... 2025 TaxPub(GST) 815 (Cal-HC) Top Tire Greenergy Venture (P) Ltd. v. UOI & Ors. , Cal-HCWPA 28743 of 2024 17-Apr-2025 -- Section 161 Section 73... 2025 TaxPub(GST) 814 (Mad-HC) MRL Industrial Cooperative Service Society Ltd. v. CTO , Mad-HCW.P. Nos. 4003, 4004 & 4005 of 2025 and W.M.P. Nos. 4469, 4470, 4471 and 4474 of 2025 17-Apr-2025 -- Section 30 Section 107 Section 22 Section 23 Section 25 Section 25(8) Section 122 Section 29 Section 29(2) Section 73 Section 44 Rule 108 Rule 16 Rule 22 Rule 23... 2025 TaxPub(GST) 813 (Gau-HC) Motaleb Bhuyan v. State of Assam , Gau-HCWP(C)/2244/2024, WP(C)/3683/2024, WP(C)/2695/2024, WP(C)/4500/2024 17-Apr-2025 -- Section 73 Section 39 Section 16 Section 64 Section 16(5)... 2025 TaxPub(GST) 809 (Cal-HC) Med Biogenex (P) Ltd. v. Superintendent, CGST & CE , Cal-HCWPA 19986 of 2024 17-Apr-2025 -- Section 73(9) Section 87... 2025 TaxPub(GST) 808 (All-HC) Max Estates Ltd. v. UOI & Anr. , All-HCWrit Tax No. 701 of 2025 17-Apr-2025 -- ... 2025 TaxPub(GST) 806 (Uttarakhand-HC) Mangalam Associates v. Commr. of State GST Commissionerate , Uttarakhand-HCWrit Petition No. 189 of 2025 (M/S) 17-Apr-2025 -- Section 73... 2025 TaxPub(GST) 804 (Mad-HC) Madurai Radha Travels v. Asstt. CST (FAC) , Mad-HCW.P. (MD) No. 5364 of 2025 and W.M.P. (MD) Nos. 3930 and 3931 of 2025 17-Apr-2025 -- Section 73 Section 107... 2025 TaxPub(GST) 802 (Karn-HC) M.J. Infrastructure v. Jt. Commr. (Appeal) , Karn-HCWrit Petition No. 4076 of 2025 (T-RES) 17-Apr-2025 -- ... 2025 TaxPub(GST) 801 (Mad-HC) M. Abitha v. Asstt. Commr. , Mad-HCW.P. (MD) No. 30931 of 2024 17-Apr-2025 -- Section 108 Section 73(9) Section 169... 2025 TaxPub(GST) 800 (Pat-HC) Lord Vishnu Construction (P) Ltd. v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 5291 of 2024 17-Apr-2025 -- Section 74(1) Section 107A... 2025 TaxPub(GST) 798 (Cal-HC) LGW Industries Ltd. v. Asstt. Commr. of Revenue, State Tax & Ors. , Cal-HCWPA 2531 of 2025 17-Apr-2025 -- ... 2025 TaxPub(GST) 796 (Mad-HC) Kshema Wind Farm Services v. Asstt. CST , Mad-HCW.P. (MD) No. 31245 of 2024 17-Apr-2025 -- Section 46 Section 62(2) Section 62(1) Section 73 Section 39 Section 44 Section (1) Section 47 Section 50 Section 74... 2025 TaxPub(GST) 793 (Mad-HC) HI Version v. CCT , Mad-HCW.P. (MD) Nos. 4026 and 4027 of 2025 and W.M.P. (MD) Nos. 2895 and 2914 of 2025 17-Apr-2025 -- Section 169 Section 107... 2025 TaxPub(GST) 792 (Mad-HC) Nirmal Singh Contractor v. STO , Mad-HCW.P. (MD) Nos. 2826 and 2827 of 2025 17-Apr-2025 -- ... 2025 TaxPub(GST) 791 (Mad-HC) Sai Ram Packaging v. Asstt. CST , Mad-HCW.P. Nos. 38644 and 38648 of 2024 and W.M.P. Nos. 41849, 41851, 41852, 41854, 41855 and 41857 of 2024 17-Apr-2025 -- Section 16 Section 16(4) Section 39... 2025 TaxPub(GST) 790 (Mad-HC) Sree Balaji Automobiles v. Dy. STO , Mad-HCW.P. No. 5673 of 2025 and W.M.P. Nos. 6257 & 6260 of 2025 17-Apr-2025 -- Section 73(9)... 2025 TaxPub(GST) 788 (All-HC) Vishal Battery Store v. UOI & Anr. , All-HCWrit Tax No. 2054 of 2024 17-Apr-2025 -- Section 107... 2025 TaxPub(GST) 783 (Mad-HC) Kirkas Tech Ventures (P) Ltd. v. STO , Mad-HCW.P. (MD) No. 31468 of 2024 and W.M.P. (MD) Nos. 26347 and 26348 of 2024 17-Apr-2025 -- Section 73 Section 107... 2025 TaxPub(GST) 782 (Ker-HC) Kerala Khadi & Village v. UOI , Ker-HCWP(C) No. 1988 of 2025 17-Apr-2025 -- Section 130 Section 67 Section 67(2) Section 110 Section 128 Section 169 Section 124 Rule 140... 2025 TaxPub(GST) 781 (Del-HC) Kashish Optics Ltd. v. Commr. of CGST , Del-HCW.P. (C) No. 7741/2022, CM Appl. 23664/2022 (Interim Relief) & CM Appl. 25690/2022 (Addl. Docs.) 17-Apr-2025 -- Section 39 Section 29(2)(e) Section 107(4)... 2025 TaxPub(GST) 778 (Del-HC) JSD Traders LLP v. Addl. Commr. of CGST & Anr. , Del-HCW.P. (C) No. 2608/2025 17-Apr-2025 -- Section 107 Section 73(9)... 2025 TaxPub(GST) 777 (Cal-HC) JP Aviation Services (P) Ltd. v. Dy. CST & Ors. , Cal-HCWPA 29727 of 2024 17-Apr-2025 -- Section 73 Section 161... 2025 TaxPub(GST) 776 (All-HC) Jindal Communication v. State of Uttar Pradesh & Ors. , All-HCWrit Tax No. 901 of 2025