Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 04-Dec-2025 -- Section 56 Section 54 Section 54(5) Section 11BB... 2025 TaxPub(GST) 3364 (Guj-HC) Vineet Polyfab (P) Ltd. & Anr. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 17720 of 2024 04-Dec-2025 -- Section 74 Section 67(2) Section 6(2) Section 54 Section 5(2) Section 73 Section 122 Section 6(2)(b) Rule 96... 2025 TaxPub(GST) 3339 (J&K-HC) R.K. Ispat Ltd. v. UOI & Ors. , J&K-HCWP(C) No. 1074/2024 c/w WP(C) Nos. 1071, 1075 to 1079/2024 & 1099 to 1101/2024 04-Dec-2025 -- Section 54(3)... 2025 TaxPub(GST) 3332 (Mad-HC) Pallava Textiles (P) Ltd. v. STO , Mad-HCW.P. Nos. 28224, 28067, 28250, 28251, 28254, 28255, 28261, 28264, 28270, 28272, 28069, 28071, 28227, 28230, 28231, 28234 to 29238, 28242, 28243, 28245, 28248, 28257, 28259/2025 and W.P. Nos. 30152, 30155, 30156, 30160, 30164, 30166, 30167, 30168, 30 04-Dec-2025 -- Section 107(4) Section 107(1) Rule 108 Rule 26 Rule 108(1) Rule 108(3)... 2025 TaxPub(GST) 3331 (Tel-HC) Padmaja Gas Agencies v. Addl. Commr. , Tel-HCWrit Petition No. 28221 of 2025 04-Dec-2025 -- Section 74 Section 50 Section 122 Section 2 Section 107... 2025 TaxPub(GST) 3330 (Del-HC) Ortho Clinical Diagnostics India (P) Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 15083/2025, CM Appl. Nos. 62049 & 62050/2025 04-Dec-2025 -- ... 2025 TaxPub(GST) 3329 (MP-HC) Orient Paper Mills v. Madhya Pradesh Taxt Book Corpn. & Ors. , MP-HCWrit Petition No. 35403 of 2025 04-Dec-2025 -- Section 50 Section 17(5) Section 47 Rule 42... 2025 TaxPub(GST) 3328 (Mad-HC) OPRL Biosciences (P) Ltd. v. Superintendent of GST & CE , Mad-HCW.P. No. 33118 of 2025 and W.M.P. Nos. 37196, 37198 & 37200 of 2025 04-Dec-2025 -- Section 54(11) Section 56... 2025 TaxPub(GST) 3325 (Del-HC) Moms Cradle (P) Ltd. v. UOI & Anr. , Del-HCW.P. (C) No. 12251/2025 & CM Appl. 49943/2025 04-Dec-2025 -- Section 25 Rule 21... 2025 TaxPub(GST) 3324 (MP-HC) KN Developers & Buildcon (P) Ltd. v. State of M.P. & Ors. , MP-HCWrit Petition No. 29802 of 2025 04-Dec-2025 -- Section 129 Section 25(4) Section 24... 2025 TaxPub(GST) 3323 (All-HC) Earth Minerals v. State of U.P. & Ors. , All-HCWrit Tax No. 4067 of 2025 04-Dec-2025 -- Section 107 Section 161 Section 73 Section 20 Section 108 Section 117... 2025 TaxPub(GST) 3321 (P&H-HC) Arvind Fashion Ltd. v. State of Haryana & Ors. , P&H-HCCWP-16286-2025 04-Dec-2025 -- Section 50(3)... 2025 TaxPub(GST) 3320 (Mad-HC) Alpha Beta Trade Links v. Dy. STO , Mad-HCW.P. No. 33130 of 2025 and W.M.P. Nos. 37214 & 37215 of 2025 04-Dec-2025 -- Section 2(13) Section 5 Section 13(8) Section 54(1) Section 2(6) Section 8 Section 45A Section 45-I Section 2(6)(ii) Section 2(93) Section 13(2) Rule 2(f) Rule 6A... 2025 TaxPub(GST) 3258 (Del-HC) Commr. of Delhi GST v. Global Opportunities (P) Ltd. , Del-HCW.P. (C) No. 10189/2025 & CM Appl. 42299/2025 04-Dec-2025 -- Section 483 Section 132(1)(a) Section 58 Section 132(1)(i) Section 67(2) Section 70 Section 69 Section 47 Section 132(5)) Section 73 Section 439 Section 35... 2025 TaxPub(GST) 3186 (CC & SC) Popatlal Babulal Sanghavi v. State of Maharashtra , CC & SCCriminal Bail Application No. 2340 of 2025 04-Dec-2025 -- Section 84 Section 73(5) Section 74(5) Section 31 Section 79 Section 30 Section 79(2)(c) Section 230-232 Section 30(6) Section 14 Section 31(1) Section 60(6) Rule 161... 2025 TaxPub(GST) 3162 (Guj-HC) Sintex-Bapl Ltd. v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 9855 of 2025 with R/Special Civil Application No. 9864 of 2025 with R/Special Civil Application No. 10988 of 2025 04-Dec-2025 -- Section 73 Section 74 Section 44(1) Section 39 Section 10 Section 52 Section 39(2) Section 51 Section 50 Section 50on Section 50within Section 132 Section 62 Section 63 Section 73(3) Section 73(4) Section 2(106) Section 2(97) Section 74(3) Section 128... 2025 TaxPub(GST) 3154 (AP-HC) S.J. Constructions v. Asstt. Commr. & Ors. , AP-HCWrit Petition Nos. 11028, 11206, 17671 & 20792 of 2025 04-Dec-2025 -- Section 161 Section 160 Section 2(11) Section 152 Section 151 Section 31 Section 152CPC Section 35 Section 34 Section 33-A Section 18-A(5) Section 37 Section 38 Section 39... 2025 TaxPub(GST) 3151 (Ori-HC) Rajkishor Pati v. UOI , Ori-HCW.P. (C) No. 18621 of 2025 04-Dec-2025 -- Section 73(1) Section 61 Section 61(1) Section 75 Section 65 Section 67 Section 50 Section 39 Section 60 Section 64 Section 61(3) Section 61(2) Section 59 Section 17(5) Section 74 Section 119 Section 37-B Rule 99 Rule 99(1) Rule (2) Rule 61... 2025 TaxPub(GST) 3147 (Gau-HC) Pepsico India Holdings (P) Ltd. v. UOI & Ors. , Gau-HCWP(C)/6960/2023 04-Dec-2025 -- Section 67 Section 103 Section 67(2) Section 165 Section 67(6) Section 67(7) Section 67(12) Section 67(1)(a) Section 34 Section 147 Section 15 Section 67(4) Rule 140... 2025 TaxPub(GST) 3130 (Del-HC) Genesis Enterprises v. Pr. Commr. of CGST , Del-HCW.P. (C) No. 13821/2025 & CM Appl. 56711/2025, W.P. (C) No. 13880/2025 & CM Appl. 56865/2025, W.P. (C) No. 14183/2025, CM Appl. No. 58167/2025 & CM Appl. No. 58168/2025, W.P. (C) No. 14186/2025, CM Appl. No. 58176/2025 & CM Appl. No. 58177/2025, W.P 04-Dec-2025 -- Section 132 Section 107... 2025 TaxPub(GST) 3122 (Del-HC) DK Enterprises v. UOI , Del-HCW.P. (C) No. 10921/2025 & CM Appl. 45022/2025 04-Dec-2025 -- Section 171 Section 19 Section 140 Section 3 Rule 133(1) Rule 133(5) Rule 133(4) Rule 129(6) Rule 3 Rule 9 Rule 11 Rule 117 Rule 117(4)... 2025 TaxPub(GST) 3120 (GSTAT- New Del) DGAP v. Theco India (P) Ltd. , GSTAT- New DelNAPA/17/PB/2025 04-Dec-2025 -- Section 67 Section 67(2)... 2025 TaxPub(GST) 3043 (Del-HC) Puneet Batra v. UOI & Ors. , Del-HCW.P. (C) No. 11021/2025 & CM Appls. 45387/2025 & 56648/2025 04-Dec-2025 -- Section 171 Section 15 Section 171(1) Rule 129(6) Rule 133(2A)... 2025 TaxPub(GST) 2976 (GSTAT- New Del) Director General of Anti-Profiteering & Ors. v. Hotel Babylon Inn (P) Ltd. , GSTAT- New DelNAPA/35/PB/2025 04-Dec-2025 -- Section 171 Section 171(2) Section 171(1) Section 109 Section 57 Rule 129(6) Rule 129(3) Rule 133(2A) Rule 129(1) Rule 133(4) Rule 133(2) Rule 133(1)... 2025 TaxPub(GST) 2975 (GSTAT- Del) Director General of Anti-Profiteering, CBIC v. Raj & Co. , GSTAT- DelNAPA/19/PB/2025 04-Dec-2025 -- Section 49(6) Section 54(3) Section 54(3)(ii) Section 54(4) Section 33) Section 29(5) Section 11B Section 41 Section 73 Section 55 Section 57 Section 77 Section 56 Section 27 Section 39 Section 16 Section 22 Section 25 Section 10 Section 15 Rule 5 Rule 89(5)... 2025 TaxPub(GST) 2949 (Sikkim-HC) UOI v. SICPA India (P) Ltd. , Sikkim-HCW.A. No. 02 of 2025 04-Dec-2025 -- Section 67(2) Section 483 Section 70 Section 136 Section 69 Section 132 Section 58 Section 187 Section 167(1) Section 50 Section 138 Section 132(1) Section 132(1)(i) Section 132(5) Section 108 Section 300... 2025 TaxPub(GST) 2929 (Meerut- DC) Deepak Kumar v. UOI , Meerut- DCFirst Bail Application No. 4300 of 2025 04-Dec-2025 -- Section 23(4) Section 12(5) Section 24 Section 23(4)(a) Section 23(4)(c) Section 3 Section 17 Section 5A(1) Section 529-A Section 9(6) Section 23(1) Section 67(1) Section 27(2) Section 15 Section 7 Section 23(4)(d) Section 23(4)(cc) Section 3(3) Section 2(g) Rule 80 Rule 3 Rule (1) Rule 2 Rule 79 Rule 3(1) Rule 3(3) Rule 47 Rule 90 Rule 2(e)... 2025 TaxPub(GST) 2924 (Ori-HC) Bharat Sanchar Nigam Ltd. v. Addl. CCT & GST , Ori-HCW.P. (C) No. 22097 of 2025 04-Dec-2025 -- Section 74(10) Section 73(10) Section 169(2) Section 169(1)(a) Section 122 Section 74(3) Section 74(4) Section 2(106) Section 52 Section 63 Section 75 Section 124 Section 127 Section 130 Section 74(1) Section 50 Section 122(1) Section 122(2)(b) Section 122(3) Section 107 Rule 142... 2025 TaxPub(GST) 2890 (Del-HC) Rishi Enterprises v. Addl. CCT , Del-HCW.P. (C) No. 4374/2025 & CM Appl. 20152/2025 04-Dec-2025 -- Section 73 Section 12A Section 9(1) Section 2(17) Section 168 Section 74 Section 15 Section 7(1) Section 2(17)(i) Section 2(31) Section 2(17)(b) Section 2(a) Section 4 Section 45 Section 48 Section 66F Section 46 Section 24... 2025 TaxPub(GST) 2842 (Karn-HC) Bengaluru North University v. Jt. Commr. of Central Tax, GST Commissionerate , Karn-HCWrit Petition No. 4254 of 2024 (T-RES) C/W Writ Petition No. 26064 of 2023 (T-RES) C/W Writ Petition No. 26067 of 2023 (T-RES) 04-Dec-2025 -- Section : -- Cal-HC -- Adarsh Kumar Halwasiya & Ors. v. UOI & Anr.W.P.O. Nos. 278 to 280 of 2018, IA No. GA/1/2019, Old No. GA/2387, 2396 and 2397 of 2019 and GA/2/20212024 TaxPub(DT) 5039 (Cal-HC) 04-Dec-2025 -- Section : 148A(d) -- Ker-HC -- Dinesh Dinakaran Pillai v. ITO Petition AllowedWP(C) No. 23174 of 20232023 TaxPub(DT) 7632 (Ker-HC) 04-Dec-2025 -- Section : 69 147 148 142(1) 144 -- Mum-Trib -- Devang Jitendra Mashru v. ITO Appeal AllowedI.T.A. No. 2500 /Mum/20232023 TaxPub(DT) 7631 (Mum-Trib) 04-Dec-2025 -- Section : 69A -- Del-Trib -- Dy. CIT v. Creamy Foods Ltd. Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 2179/DEL/2022, ITA No. 1911/DEL/20222023 TaxPub(DT) 7630 (Del-Trib) 04-Dec-2025 -- Section : 234E 200A 250 200A(1) 200(3) 234-E 154 -- Bang-Trib -- Channabasaveshwara Swamy Rural Education Society v. ITO (E) Assessee Appeal AllowedITA Nos. 582 to 592/Bang/20232023 TaxPub(DT) 7629 (Bang-Trib) 04-Dec-2025 -- Section : 151(ii) 151(i) 144 147 -- Bom-HC -- Chandar Mahadev Naik & Ors. v. ITO & Ors. Petition Disposed403 to 405-WPL-17578 of 2023 & Ors.2023 TaxPub(DT) 7628 (Bom-HC) 04-Dec-2025 -- Section : 250 14A 1150 143(2) 92CA(3) 112 50 2(29A) 115-O 115O 37(1) -- Kol-Trib -- Asstt. CIT v. Britannia IndustriesI.T.A. No. 2644/Kol/2018, C.O. No. 09/Kol/20202023 TaxPub(DT) 7626 (Kol-Trib) 04-Dec-2025 -- Section : -- Mum-Trib -- Bona Sera Hospitality (P) Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 1750/Mum/20232023 TaxPub(DT) 7625 (Mum-Trib) 04-Dec-2025 -- Section : 12AA 139 143(1) 119(2)(b) -- Ker-HC -- Atma Bodhodaya Sangham Sree Subhananda Trust v. ITO Petition DisposedWP(C) No. 39353 of 20232023 TaxPub(DT) 7624 (Ker-HC) 04-Dec-2025 -- Section : 3 3(2) 123 6 -- Del-HC -- Asfive Agro (P) Ltd. & Ors. v. UOI & Ors. Application DisposedW.P.(C) No. 8625/2023 & CM Nos. 32737/2023 & 41909/20232023 TaxPub(DT) 7623 (Del-HC) 04-Dec-2025 -- Section : 250 -- Ker-HC -- Anna Aluminium Co. (P) Ltd. v. Asstt. CIT WP(C) No. 34046 of 20232023 TaxPub(DT) 7622 (Ker-HC) 04-Dec-2025 -- Section : 148A(d) 148A(b) -- Del-HC -- Ramrati v. ITOW.P.(C) No. 12368/20232023 TaxPub(DT) 7621 (Del-HC) 04-Dec-2025 -- Section : 30 107 -- Mad-HC -- Rakeshkumar v. Asstt. Commr. (CT) Petition DisposedW.P. No. 27488 of 2023, W.M.P. Nos. 26929 & 26930 of 20232023 TaxPub(DT) 7620 (Mad-HC) 04-Dec-2025 -- Section : -- Ker-HC -- Puliyammakkal Mathai Sebastian v. ITO Petition DisposedWP(C) No. 32712 of 20232023 TaxPub(DT) 7619 (Ker-HC) 04-Dec-2025 -- Section : 68 143(1) 133(6) 131 143(3) -- Kol-Trib -- Prompt Barter (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 806/Kol/20232023 TaxPub(DT) 7618 (Kol-Trib) 04-Dec-2025 -- Section : 270A 139(4) 44AD 80C 143(2) 144 143(3) 69C 115BBE -- Kol-Trib -- Prem Kumar Goutam v. Dy. CIT Assessee Appeal AllowedITA No. 156/PAT/20232023 TaxPub(DT) 7617 (Kol-Trib) 04-Dec-2025 -- Section : 271(1)(c) 148 142(1) 279-B 276-C(1) -- Del-Trib -- Pradip Burman v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 6725/Del/2018, ITA No. 4461/Del/20182023 TaxPub(DT) 7616 (Del-Trib) 04-Dec-2025 -- Section : 263 143(2) 143(3) 144A 129 -- Kol-Trib -- Prabhakar Jha v. Pr. CIT Assessee Appeal AllowedITA No. 178/PAT/20222023 TaxPub(DT) 7615 (Kol-Trib) 04-Dec-2025 -- Section : 54EC 143(1) 50C 143(3) 143(2) -- Mum-Trib -- Prabha Anil Gandhi v. ADIT Assessee Appeal Partly AllowedITA No. 1647/MUM/20232023 TaxPub(DT) 7614 (Mum-Trib) 04-Dec-2025 -- Section : 143(3) -- Del-Trib -- Paramjit Gandhi v. DCIT Assessee Appeal AllowedITA No. 413/Del/20162023 TaxPub(DT) 7613 (Del-Trib) 04-Dec-2025 -- Section : 11 12AA 139(1) 119(2)(b) 11/12 143(1) -- Chen-Trib -- ITO (E) v. Papathiyammal Pitchai Educational Trust Appeal AllowedITA No. 18/Chny/20232023 TaxPub(DT) 7612 (Chen-Trib) 04-Dec-2025 -- Section : 143(1) 154 246 -- Ker-HC -- Padmanabhan Viswanathan v. Asstt. DIT Petition DisposedWP(C) No. 33283 of 20232023 TaxPub(DT) 7611 (Ker-HC) 04-Dec-2025 -- Section : -- Del-HC -- Nokia Corpn. v. Dy. CIT Petition DisposedW.P.(C) No. 16750/20222023 TaxPub(DT) 7610 (Del-HC) 04-Dec-2025 -- Section : 143(3) 80P(2)(d) 80P(4) 234B -- Mum-Trib -- Navrang Basant Co-operative Housing Society Ltd. v. ITO Assessee Appeal AllowedITA No. 1353/Mum/20232023 TaxPub(DT) 7609 (Mum-Trib) 04-Dec-2025 -- Section : 263 143(3) -- Gau-Trib -- Mukesh Kumar Agarwalla v. Pr. CITITA No. 47/GTY/20212023 TaxPub(DT) 7608 (Gau-Trib) 04-Dec-2025 -- Section : 69B 269ST 133A 132 69A -- Del-Trib -- Jasmine Anand v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 1145 & 1146/Del/2021, ITA No. 60/Del/20222023 TaxPub(DT) 7607 (Del-Trib) 03-Dec-2025 -- Section 74(9) Section 161... 2025 TaxPub(GST) 3421 (Ker-HC) XL Interiors v. Dy. Commr. (Intelligence), SGST Department , Ker-HCWP (C) No. 19615 of 2025 03-Dec-2025 -- Section 74... 2025 TaxPub(GST) 3420 (All-HC) Wonder Enterprises v. Addl. Commr. Grade 2 , All-HCWrit Tax No. 1150 of 2024 03-Dec-2025 -- Section 74 Section 75(7)... 2025 TaxPub(GST) 3415 (All-HC) Shri Radhe Contractor v. UOI , All-HCWrit Tax No. 4955 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3409 (Ker-HC) Malabar Regional Co-operative Milk Producers Union Ltd. v. State of Kerala , Ker-HCWP(C) No. 8217 of 2022 03-Dec-2025 -- Section 129(3) Section 68 Rule 138... 2025 TaxPub(GST) 3408 (All-HC) Kent Cables (P.) Ltd. v. State of U.P. , All-HCWrit Tax No. 1372 of 2019 03-Dec-2025 -- ... 2025 TaxPub(GST) 3406 (AP-HC) ID Fresh Food (India) (P.) Ltd. v. Asstt. CST , AP-HCWrit Petition Nos. 21702 of 2024 & 12294 of 2025, IA Nos. 1 & 2 of 2024 and 1 & 2 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3405 (AP-HC) Hithaishi Infra Machine v. Superintendent of Central Tax , AP-HCWrit Petition No. 26305 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3403 (SC) Commr. of CGST v. Water Techengineers , SCSLP (Civil) Diary No(s). 50544 of 2025 03-Dec-2025 -- Section 73 Rule 142(1A)... 2025 TaxPub(GST) 3402 (AP-HC) Baba Agriculture Export v. UOI , AP-HCWrit Petition No. 24140 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3371 (Mad-HC) Guhan Builders & Promoters (P) Ltd. v. Asstt. CST , Mad-HCW.P. No. 29139 of 2025, W.M.P. Nos. 32683 & 32684 of 2025 03-Dec-2025 -- Section 16(2)(c)... 2025 TaxPub(GST) 3370 (Cal-HC) Baijnath Timber Enterprises (P) Ltd. v. Asstt. CST , Cal-HCWPA No. 9587 of 2022, CAN No. 1 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3369 (AP-HC) Edifice (Bharat) (P) Ltd. v. Asstt. Commr. , AP-HCW.P. No. 21313 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3368 (SC) Directorate General of GST Intelligence v. Gameskraft Technologies (P) Ltd. , SCSLP Appeal (C) Nos. 19366 & 19369 of 2023 03-Dec-2025 -- ... 2025 TaxPub(GST) 3367 (Mad-HC) Mohana Constructions v. Dy. STO , Mad-HCW.P. (MD) No. 19138 of 2025 & W.M.P. (MD) Nos. 14715 & 14717 of 2025 03-Dec-2025 -- Section 73 Rule 100(2) Rule 100(1)... 2025 TaxPub(GST) 3220 (Jhar-HC) Sanjeet Kumar Bhagat v. CST , Jhar-HCW.P. (T) No. 6468 of 2022 03-Dec-2025 -- Rule 86A... 2025 TaxPub(GST) 3219 (Bom-HC) Rithwik Projects (P) Ltd. v. UOI , Bom-HCWrit Petition No. 12116 of 2025 03-Dec-2025 -- Section 30... 2025 TaxPub(GST) 3218 (Ker-HC) P.K. Joseph v. UOI , Ker-HCWP (C) Nos. 15055, 23325 & 28627 of 2021 03-Dec-2025 -- Section 171... 2025 TaxPub(GST) 3216 (GSTAT- New Del) DGAP v. Legacy Global Projects (P) Ltd. , GSTAT- New DelNAPA/164/PB/2025 03-Dec-2025 -- Section 73(9)... 2025 TaxPub(GST) 3215 (All-HC) Star Automobiles v. State of U.P. , All-HCWrit Tax No. 3952 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3210 (SC) Krupa Jewellers v. Asstt. CST , SCSLP Appeal (C) No(s). 25414 of 2025 03-Dec-2025 -- Section 169 Section 169(1)... 2025 TaxPub(GST) 3103 (Mad-HC) Sekar Stores v. Dy. STO , Mad-HCW.P. No. 29685 of 2025, W.M.P. Nos. 33287 & 33288 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3101 (Cal-HC) R.B. Construction v. State of West Bengal , Cal-HCWPA 1792 of 2025 03-Dec-2025 -- Section 130... 2025 TaxPub(GST) 3100 (Ker-HC) Petroliv Petroleums (Angels Group) v. State of Kerala , Ker-HCWP(C) No. 31046 of 2025 03-Dec-2025 -- Section 73(1) Section 47(2) Section 44 Section 46 Section 51 Section 39 Section 45 Section 44(2) Section 1 Section 37 Section 52) Rule 80 Rule 68... 2025 TaxPub(GST) 3099 (Mad-HC) New Shivsakthi Traders v. Asstt. CST , Mad-HCW.M.P. (MD) Nos. 17791, 17793 and 22746 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3095 (Del-HC) MS Orleans Polymers v. Pr. Commr. of DGST , Del-HCW.P. (C) No. 12516 of 2025 03-Dec-2025 -- Section 107 Section 129(3)... 2025 TaxPub(GST) 3091 (Cal-HC) Jagat Saha v. State of West Bengal , Cal-HCMAT/1429/2025, IA No. CAN/1/2025, WPA No. 5057/2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3090 (Ker-HC) Indiana Steel Corpn. v. Jt. Commr. of CGST & CE , Ker-HCWP (C) Nos. 22285, 22855 and 22867 of 2025 03-Dec-2025 -- Section 54 Section 54(10) Rule 89 Rule 89(2)(c)... 2025 TaxPub(GST) 3089 (Guj-HC) Hitachi Energy India Ltd. v. UOI , Guj-HCR/Special Civil Application Nos. 1824 and 3053 of 2024 03-Dec-2025 -- ... 2025 TaxPub(GST) 3088 (Del-HC) Harbhajan Singh Thukral v. Govt. of NCT of Delhi , Del-HCW.P. (C) No. 3967 of 2025 03-Dec-2025 -- Section 73... 2025 TaxPub(GST) 3078 (All-HC) Vidya Embroiders v. UOI , All-HCWrit Tax No. 3925 of 2025 03-Dec-2025 -- Section 127 Section 122 Rule 46... 2025 TaxPub(GST) 3076 (All-HC) Varun Enterprises v. Addl. Commr. (Appeal) of State Tax , All-HCWrit Tax No. 2154 of 2024 03-Dec-2025 -- ... 2025 TaxPub(GST) 3075 (SC) UOI v. Indian Medical Association , SCSLP Appeal (C) No(s). 18349-18350 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3074 (All-HC) Swiftline Transport Solutions (P.) Ltd. v. State of U.P. , All-HCWrit Tax No. 1751 of 2025 03-Dec-2025 -- Section 107... 2025 TaxPub(GST) 3073 (Del-HC) SS InfraMetalco (P.) Ltd. v. Department of GST , Del-HCW.P. (C) No. 2807 of 2025 03-Dec-2025 -- Section 5... 2025 TaxPub(GST) 3072 (Del-HC) Rishi Bawa v. Asstt. CGST , Del-HCW.P.(C) No. 11554 of 2025 03-Dec-2025 -- Rule 26(3)... 2025 TaxPub(GST) 3071 (AP-HC) RCC Engineering (P) Ltd. v. Dy. Asstt. Commr. , AP-HCWrit Petition No. 21892 of 2025 03-Dec-2025 -- Section 74 Section 74(9) Rule 142(5) Rule 61(5)... 2025 TaxPub(GST) 3070 (Pat-HC) Parvinder Singh v. State of Bihar , Pat-HCCivil Writ Jurisdiction Case No. 6949 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3067 (AP-HC) Gayatri Minerals v. Asstt. CST , AP-HCWrit Petition No. 22985 of 2025 03-Dec-2025 -- Section 74 Section 75(4)... 2025 TaxPub(GST) 3066 (All-HC) Excellence Trades & Services (P.) Ltd. v. State of U.P. , All-HCWrit Tax No. 138 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3013 (Del-HC) SK Enterprises v. Pr. Commr. of CGST , Del-HCW.P. (C) No. 12939 of 2025, CM Appl. No. 52891 & 52892 of 2025 03-Dec-2025 -- Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule (1)... 2025 TaxPub(GST) 3012 (Gau-HC) Silpi Das v. UOI , Gau-HCWP(C) No. 5102 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3011 (Del-HC) Sai Services v. Commr. of CGST , Del-HCW.P. (C) No. 12015 of 2025, CM Appl. No. 49053 of 2025 03-Dec-2025 -- Section 130 Section 122(1) Section 107... 2025 TaxPub(GST) 3010 (Ker-HC) RRJ Gold v. STO , Ker-HCWP(C) No. 23712 of 2022 03-Dec-2025 -- Section 73... 2025 TaxPub(GST) 3008 (All-HC) Rahul Saree Center v. State of U.P. , All-HCWrit Tax No. 3894 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3007 (SC) Pr. Chief Commr. of GST & CE v. Deepa Traders , SCSLP (Civil) Diary No. 39862 of 2025 03-Dec-2025 -- Section 73 Section 107... 2025 TaxPub(GST) 3006 (Del-HC) Nitender Thakur v. Asstt. Sales Tax Officer , Del-HCW.P. (C) No. 17601 of 2024, CM Appl. No. 74886 of 2024 03-Dec-2025 -- Section 74(5) Section 74(1) Section 20... 2025 TaxPub(GST) 3005 (Guj-HC) New Patel Auto Gas v. UOI , Guj-HCR/Special Civil Application No. 10229 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 3003 (SC) MHJ Metaltechs (P.) Ltd. v. CGST , SCSLP (Civil) Diary No(s). 33710 of 2025 03-Dec-2025 -- Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule (1)... 2025 TaxPub(GST) 3002 (Gau-HC) Mamaine Dey v. UOI , Gau-HCWP (C) No. 5101 of 2025 03-Dec-2025 -- Section 74... 2025 TaxPub(GST) 2998 (All-HC) Kailash Pati Chaurasia v. State of U.P. , All-HCWrit Tax No. 4064 of 2025 03-Dec-2025 -- Section 73... 2025 TaxPub(GST) 2996 (Ker-HC) Hanna Rock Products (P.) Ltd. v. Asstt. Sales Tax Officer , Ker-HCWP(C) No.10906 of 2025 03-Dec-2025 -- Section 112(8)... 2025 TaxPub(GST) 2995 (P&H-HC) GSBA Builders (P.) Ltd. v. UOI , P&H-HCCWP-23136-2025 03-Dec-2025 -- Section 73 Section 107 Section 168A... 2025 TaxPub(GST) 2994 (Raj-HC) Eagle Trans Shipping & Logistics India (P.) Ltd. v. UOI , Raj-HCD.B. Civil Writ Petition Nos. 16649, 1240, 3398, 4709, 8000, 11548, 13743, 13812 and 16632 of 2024 03-Dec-2025 -- Section 73/74... 2025 TaxPub(GST) 2993 (Raj-HC) Dixit Battery Centre v. UOI , Raj-HCD.B. Civil Writ Petition No. 7092 of 2025 03-Dec-2025 -- Section 39... 2025 TaxPub(GST) 2992 (Del-HC) Cosmo Beauty World v. Superintendent, Range 81, CGST , Del-HCW.P. (C) No. 12905 of 2025 03-Dec-2025 -- Section 62... 2025 TaxPub(GST) 2991 (AP-HC) Brothers Engineering & Errectors Ltd. v. State of Andhra Pradesh , AP-HCWrit Petition No. 20705 of 2025 03-Dec-2025 -- Section 73... 2025 TaxPub(GST) 2990 (Ker-HC) Biju Kollamparambil Abraham v. STO , Ker-HCWP (C) No. 32140 of 2023 03-Dec-2025 -- ... 2025 TaxPub(GST) 2989 (Bom-HC) BBK Corpn. v. UOI , Bom-HCWrit Petition No. 12563 of 2024 03-Dec-2025 -- Section 107... 2025 TaxPub(GST) 2988 (Ker-HC) Ashik K.T. v. State of Kerala , Ker-HCWP(C) No. 23138 of 2025 03-Dec-2025 -- Section 73(1) Section 107... 2025 TaxPub(GST) 2810 (Cal-HC) Subhabrata Dutta v. Asstt. Commr. of Revenue, Commercial Taxes, SGST , Cal-HCWP Appeal No. 331 of 2025 03-Dec-2025 -- Section 29 Section 169... 2025 TaxPub(GST) 2809 (All-HC) Shaorya Constructions v. Commr. of GST , All-HCWrit Tax No. 657 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 2808 (All-HC) Raj Rajeshwari Tecchno Fab (P.) Ltd. v. Addl. Commr. Grade-2 , All-HCWrit Tax Nos. 72 and 80 of 2025 03-Dec-2025 -- Section 107... 2025 TaxPub(GST) 2805 (Del-HC) Vokin Biotech (P.) Ltd. v. Addl. Commr. of CGST , Del-HCW.P. (C) Nos. 3420 & 3425 of 2025, CM Appl. Nos. 16103 & 16113 of 2025 03-Dec-2025 -- Section 30... 2025 TaxPub(GST) 2804 (Uttarakhand-HC) Velly Restaurant v. State of Uttarakhand , Uttarakhand-HCWrit Petition (M/B) No. 559 of 2025 03-Dec-2025 -- Section 50(1)... 2025 TaxPub(GST) 2801 (Mad-HC) V.M. & Co. v. STO , Mad-HCW.P. (MD) Nos. 16149 & 16150 of 2025, W.M.P. (MD) Nos. 12226 & 12228 of 2025 03-Dec-2025 -- Section 169 Section 169(1)... 2025 TaxPub(GST) 2799 (Mad-HC) Sivasankara Industries v. CTO , Mad-HCW.P. No. 26172 of 2025, W.M.P. Nos. 29474 & 29476 of 2025 03-Dec-2025 -- Section 169 Section 169(1)... 2025 TaxPub(GST) 2798 (Mad-HC) Priya Safety Wears v. Appellate Dy. CST (GST) , Mad-HCW.P. No.17086 of 2025, W.M.P. No. 19374 of 2025 03-Dec-2025 -- Section 107... 2025 TaxPub(GST) 2797 (Mad-HC) Friends Fashion v. Dy. CCT , Mad-HCW.P.(MD) No. 20806 of 2025, W.M.P.(MD) No.16105 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 2794 (Del-HC) Tata Steel Ltd. v. Govt. of NCT of Delhi , Del-HCW.P.(C) No. 10289/2025 03-Dec-2025 -- Section 73... 2025 TaxPub(GST) 2792 (Ker-HC) Sunlight Boards (P.) Ltd. v. STO , Ker-HCWP(C) No. 16590 of 2025 03-Dec-2025 -- Rule 142(1)(A)... 2025 TaxPub(GST) 2791 (AP-HC) Srinivasa Kirana Mart v. Asstt. CST , AP-HCWrit Petition No. 17386 of 2025 03-Dec-2025 -- Section 142(11)(c) Section 13... 2025 TaxPub(GST) 2790 (Ker-HC) Sree Gokulam Housing Co. (P) Ltd. v. UOI , Ker-HCWP(C) No. 14998 of 2023 03-Dec-2025 -- Section 73 Section 107... 2025 TaxPub(GST) 2789 (Cal-HC) Sourav Ganguly v. State of West Bengal , Cal-HCWPA 30421 of 2024 03-Dec-2025 -- Section 73(1) Section 93... 2025 TaxPub(GST) 2787 (Gau-HC) Sikha Borgohain v. UOI , Gau-HCWP (C) No. 4535 of 2025 03-Dec-2025 -- Section 73 Section 75 Section 75(4)... 2025 TaxPub(GST) 2785 (Cal-HC) Annu Projects (P.) Ltd. v. Sr. Jt. CST, GST (Appeal) , Cal-HCWPA 4625 of 2025 03-Dec-2025 -- Section 74 Section 74(9) Section 16(2)(b)... 2025 TaxPub(GST) 2783 (Cal-HC) Sanjay Chamaria v. Pr. Chief Commr. of CGST & CX , Cal-HCWPA No. 10125 of 2025 03-Dec-2025 -- Section 129(1) Section 107... 2025 TaxPub(GST) 2780 (Karn-HC) Royal Steel v. State of Karnataka , Karn-HCWrit Petition No. 14265 of 2025 (T-RES) 03-Dec-2025 -- Section 73... 2025 TaxPub(GST) 2779 (Karn-HC) RKR Exports v. State of Karnataka , Karn-HCWrit Petition No. 11169 of 2025 (T-RES) 03-Dec-2025 -- Section 16(2)(c) Section 16(4) Section 16(5) Section 118 Rule 61(5)... 2025 TaxPub(GST) 2778 (Mad-HC) R.K. Enterprises v. Asstt. CCT , Mad-HCW.P. Nos. 3457, 3465 & 34753 of 2022 & Ors. 03-Dec-2025 -- ... 2025 TaxPub(GST) 2777 (Ker-HC) Paulson Chacko v. State of Kerala , Ker-HCWP(C) No. 16575 of 2020 03-Dec-2025 -- Section 7... 2025 TaxPub(GST) 2774 (Guj-HC) New Kailash Suppliers v. State of Gujarat , Guj-HCR/Special Civil Application No. 9540 of 2025 03-Dec-2025 -- Section 132 Section 69... 2025 TaxPub(GST) 2773 (Gau-HC) Natwar Kumar Jalan v. UOI , Gau-HCWP(C) No. 6821 of 2024 03-Dec-2025 -- Section 122(1)... 2025 TaxPub(GST) 2772 (SC) Mukesh Kumar Garg v. UOI , SCSLP to Appeal (C) No(s). 18178 of 2025 03-Dec-2025 -- Section 83... 2025 TaxPub(GST) 2771 (Del-HC) Osiya Metal Industries v. Director General, Directorate General of GST Intelligence , Del-HCW.P. (C) No. 10219 of 2025, CM Appl. Nos. 42439 & 42440 of 2025 03-Dec-2025 -- Section 107... 2025 TaxPub(GST) 2770 (Ori-HC) Manoj Distributor v. Chief CCT & GST , Ori-HCW.P. (C) No. 12722 of 2025 03-Dec-2025 -- Section 130... 2025 TaxPub(GST) 2767 (Ker-HC) Jishadali v. State of Kerala , Ker-HCWP(C) No. 19913 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 2766 (SC) Jharkhand Bijli Vitran Nigam Ltd. v. Sri Gopikrishna Infrastructure (P.) Ltd. , SCSLP to Appeal (C) No(s). 11658 of 2024 03-Dec-2025 -- Section 16 Section 16(5)... 2025 TaxPub(GST) 2765 (Gau-HC) ITI Ltd. v. UOI , Gau-HCWP(C) No. 27 of 2025 03-Dec-2025 -- Section 161... 2025 TaxPub(GST) 2763 (Mad-HC) IGH Steel Distributors v. Asstt. CST , Mad-HCW.P.(MD) No. 20022 of 2025, W.M.P.(MD) Nos.15417 and 15418 of 2025 03-Dec-2025 -- Section 29(2)(e)-... 2025 TaxPub(GST) 2761 (Ker-HC) Heavy Steel Industries v. Superintendent of CT & CE , Ker-HCWP(C) No. 20617 of 2024 03-Dec-2025 -- Section 74 Section 108(2)... 2025 TaxPub(GST) 2760 (AP-HC) Gupthas Constructions Co. v. Jt. CST , AP-HCWrit Petition No. 19273 of 2025 03-Dec-2025 -- Section 107 Section 73(5) Section 73(1) Section 50 Section DRC-01A Rule 142(1A)... 2025 TaxPub(GST) 2758 (Cal-HC) Expo Gas Containers Ltd. v. CST , Cal-HCWPA 4248 of 2025 03-Dec-2025 -- ... 2025 TaxPub(GST) 2807 (Del-HC) Balaji Trading Co. v. Pr. Commr., Department of Trade & Taxes , Del-HCW.P.(C) No. 12169 of 2025, CM Appl. No. 49636 of 2025 03-Dec-2025 -- Section 108 Section 107 Section 16(4) Section 73 Section 75(7)... 2025 TaxPub(GST) 2755 (Cal-HC) Dinesh Infraprojects (P.) Ltd. v. State of West Bengal , Cal-HCWPA No. 26060 of 2023, CAN 1 of 2025 03-Dec-2025 -- Rule 101... 2025 TaxPub(GST) 2754 (Del-HC) Dhruv Medicos (P.) Ltd. v. Dy. Commr. of CGST , Del-HCW.P. (C) No. 10213 of 2025, CM Appl. No. 42602 of 2025