Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 26-Dec-2025 -- Rule 142(1A)... 2025 TaxPub(GST) 3677 (Del-HC) Zeta International v. The Additional Director , Del-HCW.P. (C) 17220/2025 & CM Appl. 70826/2025 26-Dec-2025 -- Section 74 Section 50(1) Section 73 Section 128 Section 128A Rule 142(4)... 2025 TaxPub(GST) 3675 (Mad-HC) Velan Hotels Ltd., Rep. by its Executive Director Mr. M.R. Gautham v. The Government of Tamil Nadu Commercial Taxes, The Assistant Commissioner (ST), Tirupur , Mad-HCW.P. No. 14694 of 2025 and WMP No. 16586 of 2025 26-Dec-2025 -- Section 83(1) Section 122 Section 83(2) Rule 159... 2025 TaxPub(GST) 3672 (Tel-HC) M/s. A1 Adil Traders v. Union of India , Tel-HCWrit Petition No. 3871 of 2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3671 (All-HC) Ujjawal Enterprises & Anr. v. State of U.P. & Ors. , All-HCWrit (C) No. 39637 of 2025 26-Dec-2025 -- Section 74 Rule 86-B... 2025 TaxPub(GST) 3670 (Mad-HC) Hind Aluminium Company represented by its Proprietor Mr. Mohanan Gnanasekar v. The State Tax Officer, The Assistant Commissioner (ST), Hosur , Mad-HCW.P. No. 42380 of 2025 and W.M.P. Nos. 47360 to 47362 of 2025 26-Dec-2025 -- Section 74 Section 73 Section 128A... 2025 TaxPub(GST) 3669 (Mad-HC) Apple Pharmacy Represented by its Proprietor M. Raja v. The Assistant Commissioner (ST), Coimbatore , Mad-HCW.P. No. 43620 of 2025 and W.M.P. Nos. 48730 & 48731 of 2025 26-Dec-2025 -- Section 6(2)(b)... 2025 TaxPub(GST) 3665 (SC) Sree UGCL Projects Ltd. & Anr. v. Addl. Director (Directorate General of GST Intelligence) & Anr. , SCSpecial Leave to Appeal (C) No(s). 30756/2025 26-Dec-2025 -- Section 129(1)(a) Section 129(1)(b)... 2025 TaxPub(GST) 3661 (All-HC) M/s Siddhi Vinayak Footwear v. State of Uttar Pradesh & Anr. , All-HCWrit Tax No. 6483 of 2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3658 (Mad-HC) Rajkumar Rope Merchant Represented by its Proprietor Mr. Palani Kandhan v. The State Tax Officer (FAC), Tamil Nadu , Mad-HCWP No. 42643 of 2025 and WMP Nos. 47703, 47705 & 47694 of 2025 26-Dec-2025 -- Section 73 Section 75(7)... 2025 TaxPub(GST) 3657 (All-HC) M/s R.A.A. Builders & Developers v. Commissioner of Commercial Tax & Ors. , All-HCWrit Tax No. 1919 of 2025 26-Dec-2025 -- Section 73(9) Section 75(4)... 2025 TaxPub(GST) 3655 (Cal-HC) Parakh Consulting LLP v. The State of West Bengal & Ors. , Cal-HCWPA 2206 of 2025 26-Dec-2025 -- Section 73 Section 75(5)... 2025 TaxPub(GST) 3651 (Guj-HC) Nehru Foundation For Development Centre For Environment Education Society v. Union of India & Anr. , Guj-HCR/Special Civil Application No. 4485 of 2024 26-Dec-2025 -- Section 73... 2025 TaxPub(GST) 3646 (Del-HC) Ms. Jamil Trading Co. Thrg Proprietor Mr. Jamil Ahmed v. Union of India Thrg The Secretary Ministry of Finance & Ors. , Del-HCW.P. (C) 10513/2025 & CM Appl. 43625/2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3641 (Bom-HC) Manjunath Human Resources v. Commr. of CGST & CE , Bom-HCWrit Petition No. 13188 of 2025 26-Dec-2025 -- Section 107 Section 39 Section 29... 2025 TaxPub(GST) 3639 (Guj-HC) Setu Joy Private Limited Through Director Mukeshbhai Kantilal Shah v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 10970 of 2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3635 (All-HC) Malikhan Singh v. State of U.P. & Ors. , All-HCWrit - A No. 15409 of 2025 26-Dec-2025 -- Section 6(2)(b) Rule 142(4)... 2025 TaxPub(GST) 3623 (MP-HC) Kale Khan Through Its Proprietor Shri Kale Khan v. Union of India & Ors. , MP-HCWrit Petition No. 44131 of 2025 26-Dec-2025 -- Section 107 Section 74(9) Section 74(12) Rule 142(5) Rule 2017... 2025 TaxPub(GST) 3617 (Cal-HC) Indrani Dhar & Anr. v. The State of West Bengal & Ors. , Cal-HCWPA 20674 of 2025 26-Dec-2025 -- Section 168A Section (2) Section 73... 2025 TaxPub(GST) 3616 (Mad-HC) Indra v. The Deputy State Tax Officer (ST), Theni – 1, The State of Tamil Nadu, The Union of India , Mad-HCW.P. (MD) No. 32337 of 2025 and W.M.P. (MD) Nos. 25440 and 25441 of 2025 26-Dec-2025 -- Section 168A Section 73 Section 73(1) Section 73(9) Section 73(10) Section 107 Rule 142(5)... 2025 TaxPub(GST) 3606 (Karn-HC) Goleer Hanumanthiah Krishnegowda v. The Assistant Commissioner of Commercial Tax, Tumkur, Central Board of Indirect Taxes & Customs, Government of Karnataka , Karn-HCWrit Petition No. 21917 of 2025 (T-RES) 26-Dec-2025 -- Section 73 Section 107... 2025 TaxPub(GST) 3603 (All-HC) Gangotri Engineers Thru. Proprietor Rajeev Pandey v. State of U.P. Thru. Addl. Chief Secy. State Tax LKO & Ors. , All-HCWrit Tax No. 1175 of 2025 26-Dec-2025 -- Section 16 Rule 21(e)-person... 2025 TaxPub(GST) 3600 (Bom-HC) Florida Solvent Pvt Ltd. v. The Superintendent Range II, Thane & Anr. , Bom-HCWrit Petition No. 4109 of 2025 26-Dec-2025 -- Section 39 Section 107... 2025 TaxPub(GST) 3599 (Del-HC) Eves Fashion v. Union of India & Ors. , Del-HCW.P. (C) 17991/2025 26-Dec-2025 -- Section 75(7)... 2025 TaxPub(GST) 3596 (All-HC) M/s Chaurasiya Zarda Bhandar Thru. Proprietor Rakesh Chaurasiya & Anr. v. State of U.P. Thru. Commossioner State Tax LKO. & Ors. , All-HCWrit Tax No. 1336 of 2025 26-Dec-2025 -- Rule 86A... 2025 TaxPub(GST) 3590 (Bom-HC) Asier Metals Private Limited v. Deputy Commissioner Mumbai Zonal Unit, DGW , Bom-HCWrit Petition(ST) No. 37210 of 2025 26-Dec-2025 -- Section 73(1) Section 50(1) Section 122(2)(a) Section 16(4)... 2025 TaxPub(GST) 3588 (Mad-HC) Antony Projects v. The Superintendent of GST & Central Excise, Chennai , Mad-HCW.P. No. 42706 of 2025 and W.M.P. Nos. 47772 and 47774 of 2025 26-Dec-2025 -- Section 83 Section 17 Section 67 Section 67(1) Rule 159(5)... 2025 TaxPub(GST) 3584 (Del-HC) Aashish v. Directorate General of GST Intelligence (DGGI) Hqrs. & Anr. , Del-HCW.P. (C) 16680/2025 26-Dec-2025 -- Section 130 Section 122 Section 35... 2025 TaxPub(GST) 3519 (All-HC) State of UP v. Addl. Commr. Grade 2 , All-HCWrit Tax Nos. 609, 611, 614, 618 & 619 of 2024 26-Dec-2025 -- Section 73... 2025 TaxPub(GST) 3515 (All-HC) Shanti Construction & Suppliers v. State of U.P. & Anr. , All-HCWrit Tax No. 5584 of 2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3514 (All-HC) Sanjiv Malik v. State of U.P. & Ors. , All-HCWrit C No. 24767 of 2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3513 (All-HC) Sanjay Nath Saroj v. State of U.P. & Anr. , All-HCWrit - A No. 15729 of 2025 26-Dec-2025 -- Section 107... 2025 TaxPub(GST) 3512 (Mad-HC) Salem R.R. Catering Service v. Asstt. CST , Mad-HCW.P. No. 41020 of 2025 and W.M.P. Nos. 45974, 45981 and 45982 of 2025 26-Dec-2025 -- Section 74... 2025 TaxPub(GST) 3511 (Ori-HC) Sai Sitaram Construction v. STO , Ori-HCW.P. (C) No. 25270 of 2025 26-Dec-2025 -- Section 130(3) Section 122 Section 74... 2025 TaxPub(GST) 3510 (All-HC) S.A. Iron & Alloys (P) Ltd. v. State of U.P. & Ors. , All-HCWrit Tax No. 735 of 2023 26-Dec-2025 -- Section 73... 2025 TaxPub(GST) 3509 (Mad-HC) RFK Steels v. STO , Mad-HCWP No. 36906 of 2025 and WMP No. 41289 of 2025, WMP No. 41291 of 2025 26-Dec-2025 -- Section 74 Section 128-A Section 73 Section 75(2)... 2025 TaxPub(GST) 3507 (Mad-HC) R. Muruganandam (Works Contractor) v. STO , Mad-HCW.P. Nos. 42667, 42671, 42682, 47727, 47730, 42682, 47745, 47747, 42688, 47752 & 47753 of 2025 26-Dec-2025 -- Section 73 Section 161... 2025 TaxPub(GST) 3503 (Mad-HC) Nabati Food (India) (P) Ltd. v. Asstt. CCT & CE , Mad-HCW.P. No. 42823 of 2025 and W.M.P. Nos. 47879 and 47880 of 2025 26-Dec-2025 -- Section 54(3) Rule 90(3)... 2025 TaxPub(GST) 3502 (Bom-HC) Mukesh Incense Enterprises (P) Ltd. v. UOI & Ors. , Bom-HCWrit Petition No. 3238 of 2022 26-Dec-2025 -- Section 73(9) Section 16(5) Section 148... 2025 TaxPub(GST) 3501 (Cal-HC) Mega Basket v. Senior Jt. CST , Cal-HCWPA 2264 of 2025 26-Dec-2025 -- Section 73... 2025 TaxPub(GST) 3500 (All-HC) Krishi Rakchha Sewa Kendra & Anr. v. UOI & Ors. , All-HCWrit Tax No. 5747 of 2025 26-Dec-2025 -- Section 107 Section 107(6)... 2025 TaxPub(GST) 3496 (Ori-HC) GAEA Engineers & Contractors (P) Ltd. v. Chief Commr. of CGST & CE , Ori-HCW.P. (C) No. 25187 of 2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3494 (AP-HC) Eeya Metals & Alloys (P) Ltd. v. Asstt. CST , AP-HCWrit Petition No. 27673/2025 26-Dec-2025 -- Section 129(3)... 2025 TaxPub(GST) 3492 (All-HC) Deepam Packaging & Food (P) Ltd. v. Addl. Commr. Grade 2 & Anr. , All-HCWrit Tax No. 885 of 2023 26-Dec-2025 -- Section 73 Section 107... 2025 TaxPub(GST) 3489 (Cal-HC) Biswas Distributor v. State of West Bengal & Ors. , Cal-HCWPA 19429 of 2025 26-Dec-2025 -- Section 129(3)... 2025 TaxPub(GST) 3486 (All-HC) Archana Plasmould v. State of UP & Ors. , All-HCWrit Tax No. 1592 of 2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3485 (SC) Arav Enterprises v. UOI & Ors. , SCSpecial Leave Petition (Civil) Diary No. 50285/2025 26-Dec-2025 -- Section 112 Section 107 Rule 123... 2025 TaxPub(GST) 3484 (Tel-HC) Annai Infra Developers Ltd. v. C.C. & CT , Tel-HCWrit Petition No. 32612 of 2025 26-Dec-2025 -- Section 130(1) Section 122(1)(i) Section 74 Section 125... 2025 TaxPub(GST) 3483 (All-HC) Ankit Automobiles v. Asstt. Commr. of CGST, CE & Anr. , All-HCWrit Tax No. 1325 of 2025 26-Dec-2025 -- ... 2025 TaxPub(GST) 3482 (SC) Amit Ashok Teckchandani & Ors. v. UOI & Ors. , SCWrit Petition(s)(Criminal) No(s). 403/2025 26-Dec-2025 -- Rule 142(1A)... 2025 TaxPub(GST) 3481 (AP-HC) Adi Lakshmi Cement & Steel Traders v. Superintendent of Central Tax , AP-HCWrit Petition Nos. 24423 & 24938 of 2025 25-Dec-2025 -- Section : 147 144B -- Del-Trib -- National Housing Bank, Delhi v. DCIT Circle 16(10), Delhi Assessee Appeal Partly AllowedITA No. 4695/DEL/20252025 TaxPub(DT) 9003 (Del-Trib) 25-Dec-2025 -- Section : 147 144 -- Del-Trib -- Gsas Enterprises Private Limited, Delhi v. Income Tax Officer, (ITO) Ward-10(1), Delhi Assessee Appeal Partly AllowedITA No. 4697/DEL/20252025 TaxPub(DT) 9001 (Del-Trib) 25-Dec-2025 -- Section : 139(1) 271B 44AB -- Del-Trib -- Arjun Arora, New Delhi v. ITO Ward-44(6), New Delhi Assessee Appeal AllowedITA No. 4569/DEL/20252025 TaxPub(DT) 9000 (Del-Trib) 25-Dec-2025 -- Section : 250 154 143(1) -- Mum-Trib -- M/s Tanyo Exports Pvt. Ltd., Mumbai v. Deputy Commissioner of Income-tax, Circle 3(3)(1), Mumbai Assessee Appeal AllowedI.T.A No. 4959/Mum/20252025 TaxPub(DT) 8999 (Mum-Trib) 25-Dec-2025 -- Section : 250 143(3) 147 10(38) 148 68 144A 69C -- Mum-Trib -- Mr. Kamal Jajoo, HUF, Mumbai v. Deputy Commissioner of Income-tax, Central Circle 4(3), Mumbai & Deputy Commissioner of Income-tax, Central Circle 4(3), Mumbai v. Mr. Kamal Jajoo, HUF, MumbaiI.T.A Nos. 5268 & 5308/Mum/20242025 TaxPub(DT) 8998 (Mum-Trib) 25-Dec-2025 -- Section : 132 153C 143(3) -- Del-Trib -- Ashok Kumar, Faridabad v. DCIT, Central Circle 27, New Delhi & Lekhraj, Ballabgarh v. DCIT, Central Circle 27, New Delhi Assessee Appeal AllowedITA Nos. 3192, 3193, 3194 & 3180/Del/20252025 TaxPub(DT) 8997 (Del-Trib) 25-Dec-2025 -- Section : 11(3) 12A 143(1) 11(2)(a) 12AA 12AB] 10 11(3)(c) -- Del-Trib -- National Foundation for Corporate Governance, C/o Confederation of Indian Industry, New Delhi v. ITO, Ward 2(4), Delhi Assessee Appeal AllowedITA No. 3462/DEL/20252025 TaxPub(DT) 8996 (Del-Trib) 25-Dec-2025 -- Section : 143(3) 147 143(1) 133(6) 145(3) -- Mum-Trib -- Income Tax Officer 19(2)(2), Mumbai v. Mukesh Hirachand Sanghvi, Mumbai & Mukesh Hirachand Sanghvi, Mumbai v. Income Tax Officer 19(2)(3), Mumbai Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 4912, 5202/Mum/20252025 TaxPub(DT) 8994 (Mum-Trib) 25-Dec-2025 -- Section : 143(3) 143(2) 14A 37(1) 40A(2)(b) 404(2)(b) 194 -- Del-Trib -- DCIT, Circle-21(1), New Delhi v. M/s Religare Securities Ltd., New Delhi Revenue Appeal Partly AllowedITA No. 7556/Del/20182025 TaxPub(DT) 8993 (Del-Trib) 25-Dec-2025 -- Section : 263(1) 143(3) 68 80IB(4) 147/148 142(1) -- Del-Trib -- M/s Shanti Rice Mills, C/o Parvesh Kumar Sharma, Advocate, Haryana. v. PCIT, Karnal. Assessee Appeal DismissedITA No. 1162/Del/20202025 TaxPub(DT) 8992 (Del-Trib) 25-Dec-2025 -- Section : 37(1) 14A 147 40(a)(ia) 195 -- Del-Trib -- DCIT, Central Circle-1, Noida v. M/s. Bright Buildtech Pvt. Ltd., New Delhi Revenue Appeal Partly AllowedITA Nos. 1240 & 1244/Del/20252025 TaxPub(DT) 8991 (Del-Trib) 25-Dec-2025 -- Section : 148 143 147 143(3) 263 119 144B 271(1)(C) 41(1) 142(1) 244A 143(2) 14A -- Del-Trib -- Vikunj Real Estate Private Limited, Delhi v. Income Tax Officer, New Delhi Assessee Appeal DismissedITA No. 3179/DEL/20252025 TaxPub(DT) 8990 (Del-Trib) 25-Dec-2025 -- Section : 143 80 1444B 80P 80P(2)(a) 56 80P(1) -- Mum-Trib -- NPC Employees Cooperative Credit Society Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 89/Mum/20242025 TaxPub(DT) 8944 (Mum-Trib) 25-Dec-2025 -- Section : 133A 151 147 147/148 148 148A 139 90 135A 132 132A 151) 148-The 29 260A 246 -- Uttarakhand-HC -- Principal Commissioner of Income Tax (Central), Kanpur v. Rajan Rajesh KumarIncome Tax Appeal No. 12 of 20242025 TaxPub(DT) 8916 (Uttarakhand-HC) 25-Dec-2025 -- Section : -- SC -- Assistant Commissioner of Income Tax Central Circle 28 Delhi & Ors. v. Anuj Sharma Application DisposedSpecial Leave Petition (Civil) Diary No. 64607/20252025 TaxPub(DT) 8915 (SC) 25-Dec-2025 -- Section : 153C 153A -- Del-HC -- Anuj Sharma v. Assistant Commissioner of Income Tax, Central Circle 28, Delhi & Ors.W. P. (C) 369/2024 & CM APPL. 1724/2024 (Stay), W. P. (C) 390/2024 & CM APPL. 1798/2024 (Stay), W. P. (C) 390/2024 & CM APPL. 1798/2024 (Stay), W. P. (C) 392/2024 & CM APPL. 1802/2024 (Stay), W. P. (C) 395/2024 & CM APPL. 1806/2024 (Stay), W. P. (C)2025 TaxPub(DT) 8914 (Del-HC) 25-Dec-2025 -- Section : 143(3) 147 276C(1) 277* 279 279(2) 148 131 271(1)(c) 279(1A) 119(1) 279(6) 184 -- Mad-HC -- K.M. Mammen v. Pr. CIT, Central-1, Chennai, Addl. CIT, Central Range-1, Chennai, Assistant CIT, Central Circle-1(1), Chennai, DGIT, (Investigation), Income Tax Officer (HQ) (Inv) (OSD) Office of the DGIT (Investigation), ChennaiW. P. No. 24029 of 2025 and W. M. P. No. 27031 of 20252025 TaxPub(DT) 8913 (Mad-HC) 25-Dec-2025 -- Section : 70 69 132(5) 438 67 193 6(2)(b) 73 74 70(2) -- Del-HC -- Md. Aniqul Islam, Akhtar Hussain v. Directorate of Goods and Services Tax Intelligence (DGGI), Delhi Application DisposedW.P. (CRL) 1710/2024, CRL. M. A. 16659/2024, W. P. (CRL) 1861/2024, CRL. M. A. 19746/2024 & 20363/20242025 TaxPub(GST) 3692 (Del-HC) 25-Dec-2025 -- Section : 74 54 16 74(1) 11-A 11A -- All-HC -- M/s. Raghuvansh Agro Farms Ltd. v. State of U.P. & Ors. Petition AllowedWrit Tax No. 3829 of 20252025 TaxPub(GST) 3691 (All-HC) 25-Dec-2025 -- Section : 32(1)(ii) 143(1) 143(2) 143(3) 115JA 234B 271(1)(c) 37 37(1) 2(11) 28 2(14) 66 -- SC -- Sharp Business System Thr. Finance Director Mr. Yoshihisa Mizuno v. Commissioner of Income Tax-III Appeal DisposedCivil Appeal No. 4072 of 2014 with Civil Appeal No. 15048 of 2025 (Arising Out of SLP(C) No. 16277/2014, Civil Appeal No. 15049 of 2025 (Arising Out of SLP(C) No. 719/2020, Civil Appeal No. 15050 of 2025 (Arising Out of SLP(C) No. 38046/2025, (Arisi2025 TaxPub(DT) 8912 (SC) 25-Dec-2025 -- Section : 129 126 -- All-HC -- RC Sales & Services v. State of Uttar Pradesh & Ors. Petition AllowedWrit Tax No. 6706 of 20252025 TaxPub(GST) 3690 (All-HC) 24-Dec-2025 -- Section 7 Section 46 Section 2(n) Section 2(1) Section 2(f) Section 2(17) Section 2(83) Section 7(1)(a) Section 2(31)... 2025 TaxPub(GST) 3678 (AAR-Guj) M/s. Zydus Hospira Oncology Private Limited, In re , AAR-GujGUJ/GAAR/R/2025/49 (In Application No. Advance Ruling/SGST&CGST/2025/AR/18) 24-Dec-2025 -- ... 2025 TaxPub(GST) 3676 (AAR-Guj) M/s. Vishalsinh Mahendrasinh Atodariya (Trade Name: Envicure Environmental System), In re , AAR-GujGUJ/GAAR/R/2025/52 (In Application No. Advance Ruling/SGST&CGST/2025/AR/10) 24-Dec-2025 -- Section 100 Section 99 Section (1) Section 2(30) Section 2(74) Section 8(b) Section 16 Section 65B Section 65(104C) Section 13(4) Section 13(2) Section 2(6) Section 3 Section 3(36) Section 7(1) Section 3(26)... 2025 TaxPub(GST) 3667 (AAR-WB) M/s. TCG Urban Infrastructure Holdings Private Limited, In re , AAR-WBWBAAR 12 of 2024, Order No. 13/WBAAR/2025-26 24-Dec-2025 -- Section 97 Section (2)... 2025 TaxPub(GST) 3666 (AAR-Guj) M/s. Sumilon Industries Private Limited, In re , AAR-GujGUJ/GAAR/R/2025/59 (In Application No. Advance Ruling/SGST&CGST/2024/AR/24) 24-Dec-2025 -- Rule 3(a)... 2025 TaxPub(GST) 3656 (AAR-Guj) Pradeepkumar Gaurishankar Trivedi (Trade Name M/s. New Aashi Rainwear), In re , AAR-GujGUJ/GAAR/R/2025/51 (In Application No. Advance Ruling/SGST&CGST/2025/AR/4) 24-Dec-2025 -- Section 68 Section 97 Section 97(2) Section 97(2)(b) Section 164 Rule 138 Rule 97(2) Rule 138A... 2025 TaxPub(GST) 3652 (AAR-Guj) M/s. Nemi Niva Agro Enterprise, In re , AAR-GujGUJ/GAAR/R/2025/56 (In Application No. Advance Ruling/SGST&CGST/2024/AR/3) 24-Dec-2025 -- ... 2025 TaxPub(GST) 3636 (AAR-Guj) M/s. Sai Ram Jari Industries, In re , AAR-GujGUJ/GAAR/R/2025/58 (In Application No. Advance Ruling/SGST & CGST/2024/AR/20) 24-Dec-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section no54 Section no24 Section No54 Rule 104... 2025 TaxPub(GST) 3632 (AAR-TN) Lakshmanan Sivalingam M/s. Lena Modern Rice Mill, In re , AAR-TNTN/47/AAR/2025 24-Dec-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 97(2) Section 9(1) Section 15 Rule (1)... 2025 TaxPub(GST) 3626 (AAR-TN) M/s. Kaycee Industrial Chemicals Private Limited, In re , AAR-TNTN/48/ARA/2025 24-Dec-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 194R Section 7 Section 2(31) Section 2(84) Section 15 Rule (1) Rule 27 Rule 30 Rule 35... 2025 TaxPub(GST) 3625 (AAR-TN) M/s. Karthik & Co., In re , AAR-TNTN/46/ARA/2025 24-Dec-2025 -- Section 7 Section 14A... 2025 TaxPub(GST) 3615 (AAR-Guj) M/s. Goldie Ashokbhai Shah, In re , AAR-GujGUJ/GAAR/R/2025/48 (In Application No. Advance Ruling/SGST&CGST/2025/AR/12) 24-Dec-2025 -- Section 116 Section 95(a) Section 97 Section 100 Section 103 Section 98(2) Section 97(2)... 2025 TaxPub(GST) 3614 (AAR-Guj) M/s. Sweet Spot Spaces, In re , AAR-GujGUJ/GAAR/R/2025/50 (In Application No. Advance Ruling/SGST&CGST/2025/AR/27) 24-Dec-2025 -- Section 2(52) Section 65(50) Section 2(7)... 2025 TaxPub(GST) 3613 (AAR-Guj) M/s. Hasti Petro Chemical & Shipping Limited, In re , AAR-GujGUJ/GAAR/R/2025/54 (In Application No. Advance Ruling/SGST&CGST/2025/AR/16) 24-Dec-2025 -- Section 28(1) Section 16(4) Section 28AA Section 31 Section 34 Section 16(2) Rule 36(1)(d) Rule 9(1)(b) Rule 54... 2025 TaxPub(GST) 3612 (AAR-Guj) M/s. Hansaben Jayantibhai Patel (Trade Name:- Trishul Die and Engineering Works), In re , AAR-GujGUJ/GAAR/R/2025/53 (In Application No. Advance Ruling/SGST&CGST/2025/AR/15) 24-Dec-2025 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 2(31) Section 7 Rule (1) Rule 33... 2025 TaxPub(GST) 3592 (AAR-TN) M/s. B2B Trucks Private Limited, In re , AAR-TNTN/49/ARA/2025 24-Dec-2025 -- Section 2(ze) Section 16(1) Section 17(5) Section 16(2) Section 39... 2025 TaxPub(GST) 3587 (AAR-Guj) Amitkumar Maheshbhai Gulwani (Trade Name: M/s Godavari Logistics), In re , AAR-GujGUJ/GAAR/R/2025/55 (In Application No. Advance Ruling/SGST&CGST/2025/AR/17) 24-Dec-2025 -- Section 2(6)(iv) Section 97 Section 2(31) Section 97(2) Rule 2(e) Rule 37 Rule 96A... 2025 TaxPub(GST) 3581 (AAR-Guj) M/s 63 Ideas Infolabs Private Limited, In re , AAR-GujGUJ/GAAR/R/2025/57 (In Application No. Advance Ruling/SGST&CGST/2024/AR/38) 24-Dec-2025 -- Section 74 Section 67 Section 7(1) Section 9 Section 7(2) Section 243W Section 66A(e) Section 67(3) Section 10(d) Section 71 Section 42(1)... 2025 TaxPub(GST) 3422 (Guj-HC) Torrent Power Ltd. v. UOI , Guj-HCR/Special Civil Application No. 515 of 2023 24-Dec-2025 -- Section 15 Section 8(2) Section 7 Section 9 Section 5 Section 10 Section 3 Section 12 Section 2(c) Section 4 Section 30 Section 59... 2025 TaxPub(GST) 3419 (Karn-HC) VKG Packers v. UOI , Karn-HCWrit Petition Nos. 100239 of 2024 and 106955 & 108091 of 2023 (T-RES) 24-Dec-2025 -- Section 161 Section 112 Section 52(2) Rule 112 Rule 112(1) Rule 112(4) Rule 29... 2025 TaxPub(GST) 3418 (Ker-HC) U.S. Technology International (P.) Ltd. v. State of Kerala , Ker-HCWP (C) No. 14760 of 2025 24-Dec-2025 -- Section 4 Section 83 Section 70 Section 122 Section 158-BD Section 6(2)(b) Section 62 Section 74 Section 63 Section 64 Section 67 Section 83(1) Section 73 Section 74(1) Section 74(9) Section 5(3) Section 107(1) Rule 159 Rule 159(5)... 2025 TaxPub(GST) 3412 (Karn-HC) Pr. CCT, GST Commissionerate v. Narasimhan Engineering Contractors (P.) Ltd. , Karn-HCWrit Appeal No. 1015 of 2025 (T-RES) 24-Dec-2025 -- Section 73 Section 3 Section 74(5) Section 50 Section 74A Section 74A) Section 132 Section 69 Section 69(3) Section 79 Section 67 Section 73(5) Section 74(1) Section 74(7) Section 27 Section 42 Section 67(1) Section 70 Section 193 Section 11B Section 11b Section 35F Section 74(6) Section 74(8) Section 73(1) Section 73/74 Section 73(3) Section 73(6) Section 73(7) Rule 142(2) Rule 142(1A)... 2025 TaxPub(GST) 3407 (Karn-HC) J Ramesh Chand v. UOI , Karn-HCWrit Petition No. 9890 of 2023 (T-RES) 24-Dec-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) 3404 (Gau-HC) Diganta Kumar Deka v. State of Assam , Gau-HCWP(C) No. 5937 of 2025 24-Dec-2025 -- Section 528 Section 483 Section 403 Section 482 Section 362 Section 438(2) Section 438(1) Section 153-A Section 66... 2025 TaxPub(GST) 3401 (Raj-HC) Ankur Agrawal v. UOI , Raj-HCS.B. Criminal Miscellaneous Appl. No. 322 of 2025, S.B. Criminal Miscellaneous Bail Appl. No. 6128 of 2025 24-Dec-2025 -- Section 129 Section 143 Rule 45 Rule 55 Rule 138... 2025 TaxPub(GST) 3222 (All-HC) Usha Wire Netting v. State of UP , All-HCWrit Tax No. 999 of 2022 24-Dec-2025 -- Section 107 Section 16 Rule 21(a) Rule 21(b) Rule 21(e)... 2025 TaxPub(GST) 3217 (Pat-HC) JD Enterprises v. State of Bihar , Pat-HCCivil Writ Jurisdiction Case No. 6794 of 2025 24-Dec-2025 -- Section 171 Section 122 Section 171(2) Section 164 Section 171(1) Section 171(3A) Rule 126 Rule 129 Rule 133 Rule 2(m) Rule 6(1)(e)... 2025 TaxPub(GST) 3213 (Del-HC) Sharma Trading Co. v. UOI , Del-HCW.P. (C) No. 13194 of 2018 24-Dec-2025 -- Section 74 Section 2(91) Section 73 Section 167 Section 2(b) Section 2(34) Section 28(11) Section 6 Section 11A Section 50 Section 132 Section 7-A Section 30(1-A) Section 18(3B) Section 11-A Section 4 Section 73(1) Rule 3 Rule 9(2) Rule 10... 2025 TaxPub(GST) 3097 (Karn-HC) NCS Pearson Inc. v. UOI , Karn-HCWrit Petition No. 7635 of 2024 (T-RES) 24-Dec-2025 -- Section 4(1) Section 9D(1) Section 138 Section 14 Section 35G Section 9D(1)(a) Section 122(1) Section 107 Section 107(11) Section 75(4) Section 74(9)... 2025 TaxPub(GST) 3069 (Karn-HC) Jsw Steel Ltd. v. Jt. CCT & CE , Karn-HCWrit Petition No. 12061 of 2025 (T-Res) 24-Dec-2025 -- Section 15 Section 2(119) Section 8 Section 2(90) Section 73 Section 74 Section 74(10) Section 73(5) Section 74(1) Section 74(5) Section 50 Section (3) Section 132... 2025 TaxPub(GST) 2806 (Guj-HC) Zodiac Energy Ltd. v. Asstt. CST , Guj-HCR/Special Civil Application No. 13397 of 2024 24-Dec-2025 -- Section 74(5) Section 74(1) Section 50 Section 20 Section 16(2)(c) Section 107 Section 129 Section 73 Section 74A) Section 108 Section 117 Section 65(6)... 2025 TaxPub(GST) 2802 (Guj-HC) Unicure Remedies (P.) Ltd. v. UOI , Guj-HCR/Special Civil Application No. 6964 of 2025 24-Dec-2025 -- Section 128 Section 129DD Section 28D Section 17 Section 26 Section 26A Section 29D Section 21 Section 24D Section 75 Rule 5 Rule 7(1) Rule 7(3) Rule 46... 2025 TaxPub(GST) 2793 (Bom-HC) Syngenta India Ltd. v. UOI , Bom-HCWrit Petition No. 664 of 2024 24-Dec-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) 2786 (Gau-HC) Shreearihant Logistics (P.) Ltd. v. State of Assam , Gau-HCWP(C) No. 4159 of 2025 24-Dec-2025 -- Section 168A Section 140 Section 73(9) Section 25(2) Rule 117... 2025 TaxPub(GST) 2784 (Guj-HC) Sanskar Ceramics (P.) Ltd. v. UOI , Guj-HCR/Special Civil Application No. 5598 of 2024 24-Dec-2025 -- Section 161 Section 168A Section 17(5) Section 107 Section 39(9) Section 37 Section 38 Section (3)... 2025 TaxPub(GST) 2782 (Guj-HC) Sanghvi Metal Corpn. v. UOI , Guj-HCR/Special Civil Application No. 9857 of 2025 24-Dec-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) 2776 (Mad-HC) Oriental Lotus Hotel Supplies (P.) Ltd. v. Jt. Commr. , Mad-HCW.P. No. 30032 of 2025, W.M.P. Nos. 33654 & 33656 of 2025 24-Dec-2025 -- Section 122(1)(ii) Section 20 Section 122(1)(x) Section 70 Section 107... 2025 TaxPub(GST) 2768 (Del-HC) Laxmi Collection v. Addl. Commr. , Del-HCW.P. (C) No. 11092 of 2025, CM Appl. 45640 of 2025 24-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 2764 (Del-HC) India Steel v. Govt. of NCT of Delhi , Del-HCW.P. (C) No. 9439 of 2025, CM Appl. No. 39895 of 2025 24-Dec-2025 -- Section 171 Section 171(2) Section 109 Section 57 Rule 129(6) Rule 129(3) Rule 133(2A) Rule 133(4) Rule 128 Rule 36 Rule 133(2) Rule 133(5) Rule 129(2)... 2025 TaxPub(GST) 2753 (GSTAT - New Del) DGAP v. Urban Essence , GSTAT - New DelNAPA/31/PB/2025 24-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) 2752 (GSTAT - New Del) DGAP v. Raj & Co. , GSTAT - New DelNAPA/19/PB/2025 24-Dec-2025 -- 2025 TaxPub(CL) 1911 (NCLAT- New Del) AR for Granite Gate Properties (P) Ltd. v. Devendra Singh , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1479 of 2024, Company Appeal (AT) (Insolvency) No. 1713 of 2024, 2025-07-17 24-Dec-2025 -- 2025 TaxPub(CL) 1840 (NCLT- Ahd) Vineeta Maheshwari v. Canara Bank , NCLT- Ahd, , IA/136(AHM)2025, C.P. (IB)/173(AHM)2022, 2025-08-20 24-Dec-2025 -- 2025 TaxPub(CL) 1839 (NCLT- Jaipur) Uva Engineers (P.) Ltd. v. Maha Associated Hotels (P.) Ltd. , NCLT- Jaipur, , IA (IBC) No. 06 (Jpr.) of 2024 & Ors., CP No. (IB)-3/9/(JPR) of 2018, 2024-08-13 24-Dec-2025 -- 2025 TaxPub(CL) 1836 (NCLT- New Del) Sunil Chopra v. CAPL Hotels & Spa (P.) Ltd. , NCLT- New Del, , IB 251 (ND) of 2023, 2025-05-09 24-Dec-2025 -- 2025 TaxPub(CL) 1835 (NCLAT- New Del) Sudha Electrical v. Leena Power-Tech Engineers (P.) Ltd. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 2381 of 2024, 2025-08-08 24-Dec-2025 -- 2025 TaxPub(CL) 1834 (NCLT- Kol) State Bank of India v. Reform Ferro Cast Ltd. , NCLT- Kol, , IA. (IB) No. 701(KB) of 2025, Company Petition (IB) No. 393 (KB) of 2021, 2025-08-21 24-Dec-2025 -- 2025 TaxPub(CL) 1833 (NCLT- Kol) State Bank of India v. Nandu Kishinchand Belani , NCLT- Kol, , C.P. (IB) 245 (KB) of 2023, I.A.(IBC) 345 (KB) of 2024, 2024-06-25 24-Dec-2025 -- 2025 TaxPub(CL) 1830 (NCLAT- New Del) Sayam Shares & Securities (P) Ltd. v. KSS Petron (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) Nos. 1001 & 1014 of 2025, 2025-08-06 24-Dec-2025 -- 2025 TaxPub(CL) 1829 (NCLAT- New Del) Saariga Construction (P.) Ltd. v. Arvind Kumar , NCLAT- New Del, , Company Appeal (AT) (Insolvency) Nos. 887 & 888 of 2025, 2025-08-11 24-Dec-2025 -- 2025 TaxPub(CL) 1828 (NCLT- Mum) Prashant Jain v. Natural Life Speciality (P.) Ltd. , NCLT- Mum, , IA. No. 1154/2021, C.P.(IB) No. 3060/(MB)/2019, 2025-08-05 24-Dec-2025 -- 2025 TaxPub(CL) 1827 (NCLT- New Del) Piramal Enterprises Ltd. v. Krishan Kumar Jajoo , NCLT- New Del, , IB-382 (PB) of 2021, IA-2699 of 2022, 2024-06-11 24-Dec-2025 -- 2025 TaxPub(CL) 1819 (NCLAT- New Del) Mohit Arora v. Manish Aneja , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1163 of 2024, 2025-08-29 24-Dec-2025 -- 2025 TaxPub(CL) 1817 (NCLAT- New Del) Kavita Jagatramka v. Sumit Binani , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1889 of 2024, 2024-12-20 24-Dec-2025 -- 2025 TaxPub(CL) 1815 (NCLT- Kol) J.P. Financial Services (P.) Ltd. v. Avadh Merchants (P.) Ltd. , NCLT- Kol, , C.P. (IB) No. 182/KB of 2024, 2025-04-29 24-Dec-2025 -- 2025 TaxPub(CL) 1812 (NCLT- Ahd) Jigar Tarunkumar Bhatt v. Ahmed Hussain Farooqui , NCLT- Ahd, , IA 44 (Ahm) of 2025, C.P.(IB) 164 (Ahm) of 2022, 2025-08-20 24-Dec-2025 -- 2025 TaxPub(CL) 1810 (NCLAT- New Del) Indian Overseas Bank v. Consortium of GSEC Ltd. & Anr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 943 of 2024, 2025-08-21 24-Dec-2025 -- 2025 TaxPub(CL) 1809 (Bom-HC) Anudan Properties (P) Ltd. v. Mumbai Metropolitan Region , Bom-HC, , Writ Petition No. 2065 of 2025 with Writ Petition (ST.) No. 6431 of 2025, 2025-03-25 24-Dec-2025 -- 2025 TaxPub(CL) 1807 (NCLAT- New Del) HDFC Bank Ltd. v. Hema Engineering Industries Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 346 of 2025, 2025-08-05 24-Dec-2025 -- 2025 TaxPub(CL) 1804 (Karn-HC) Farooq Ali Khan v. Punjab National Bank , Karn-HC, , Writ Petition No. 483 of 2023 (GM-RES), 2024-04-22 24-Dec-2025 -- 2025 TaxPub(CL) 1803 (NCLAT- New Del) Fabtech Technologies International Ltd. v. Buildmighty Techno (P) Ltd. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1180 of 2023, 2025-05-14 24-Dec-2025 -- 2025 TaxPub(CL) 1797 (NCLAT- New Del) CA Santanu Brahma v. Indian Bank , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 461 of 2025, 2025-08-29 24-Dec-2025 -- 2025 TaxPub(CL) 1795 (Mad-HC) Avenue Realty v. Asstt. Commr. , Mad-HC, , W.P. (MD) No. 8260 of 2025, W.M.P. (MD) No. 6197 of 2025, 2025-08-14 24-Dec-2025 -- 2025 TaxPub(CL) 1794 (NCLAT- New Del) Arun Kumar Kedia v. J.P. Financial Services (P.) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 961 of 2025, 2025-08-29 24-Dec-2025 -- 2025 TaxPub(CL) 1707 (NCLAT- New Del) Sahara Export v. About U Fashions (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 304 of 2024 & I.A. No. 825, 1024 of 2024, 2025-08-20 24-Dec-2025 -- 2025 TaxPub(CL) 1701 (NCLAT- New Del) Radha Buildtech (India) (P) Ltd. v. Solitaire Infomedia (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 876 of 2025 with Company Appeal (AT) (Insolvency) No. 935 of 2025, 2025-08-29 24-Dec-2025 -- 2025 TaxPub(CL) 1684 (NCLAT- New Del) Central Bank of India v. Bijendra Kumar Jha & Ors. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 713 of 2025, Company Appeal (AT) (Insolvency) No. 486 of 2025, 2025-08-18 24-Dec-2025 -- 2025 TaxPub(CL) 1555 (NCLAT- New Del) Rakesh Jolly v. Indian Bank , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 1267 of 2023, 2025-07-03 24-Dec-2025 -- 2025 TaxPub(CL) 1549 (NCLAT- New Del) Puneet Resutra v. Jammu & Kashmir Bank Ltd. , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 752 of 2023, 2025-07-03 24-Dec-2025 -- 2025 TaxPub(CL) 1542 (NCLAT- New Del) Jitendra Impex (P) Ltd. v. Compack Enterprise India (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1083 of 2019, 2025-07-21 24-Dec-2025 -- 2025 TaxPub(CL) 1378 (NCLAT- New Del) Wakai Hospitality (P) Ltd. v. Palak Desai & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 524 of 2024 & I.A. No. 1835, 1836, 1837 of 2024, 2025-05-28 24-Dec-2025 -- 2025 TaxPub(CL) 1376 (NCLAT- New Del) Vashishth Builders & Engineers Ltd. v. Trishul Dream Homes Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 732 of 2025, Company Appeal (AT) (Insolvency) No. 680 of 2025, Company Appeal (AT) (Insolvency) No. 681 of 2025, 2025-05-20 24-Dec-2025 -- 2025 TaxPub(CL) 1374 (NCLAT- New Del) Sunil Mulchandani v. Omkara Assets Reconstruction (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 1140 of 2024 & I.A. No. 4093, 4094 of 2024 & 1087 of 2025 with Company Appeal (AT) (Ins) No. 1141 of 2024 & I.A. No. 4095, 4096, 5549 of 2024 & 1088 of 2025, 2025-05-14 24-Dec-2025 -- 2025 TaxPub(CL) 1371 (NCLAT- New Del) State Bank of India v. L.R. Builders (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 2205 of 2024 & I.A. No. 8264, 8265 of 2024, 2025-05-23 24-Dec-2025 -- 2025 TaxPub(CL) 1352 (NCLAT- New Del) Jayshree Agnihotri v. Nirmal Kumar Jain , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 2112 of 2024, Company Appeal (AT) (Insolvency) No. 2113 of 2024, Company Appeal (AT) (Insolvency) No. 2335 of 2024, 2025-05-20 24-Dec-2025 -- 2025 TaxPub(CL) 1347 (NCLAT- New Del) Hari Vitthal Mission v. Ravi Sethia , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 04 & 05 of 2024 & I.A. No. 26 of 2024, 2025-05-14 24-Dec-2025 -- 2025 TaxPub(CL) 1344 (NCLAT- New Del) Divyang Soni v. Bank of Baroda , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 1988 of 2024, 2025-05-02 24-Dec-2025 -- 2025 TaxPub(CL) 1340 (NCLAT- New Del) Bhupesh Gupta v. Ravinder Kumar Goel , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 566 of 2025, 2025-05-30 24-Dec-2025 -- 2025 TaxPub(CL) 1339 (NCLAT- New Del) Bhavik Bhimjyani v. Uday Vinodchandra Shah , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1584 of 2023, Company Appeal (AT) (Insolvency) No. 1585 of 2023, Company Appeal (AT) (Insolvency) No. 23 of 2024, Company Appeal (AT) (Insolvency) No. 526 of 2024 & I.A. No. 1845 of 2024, Company Appeal (AT) (Ins, 2025-05-30 24-Dec-2025 -- 2025 TaxPub(CL) 1336 (Bom-HC) Arcelormittal Nippon Steel India Ltd. v. Moorgate Industries India (P) Ltd. , Bom-HC, , Interim Application No. 1303 of 2022 in Commercial Summary Suit No. 219 of 2016 and Commercial Summary Suit No. 219 of 2016, 2025-06-09