All judgments
Every reported decision in the Finin2min judgment library — 990 in total — grouped by law. Each entry links to the full analysis and the certified copy. Return to the judgment library.
Income Tax 474 judgments
- Abdul Mannan v. ITO — Calcutta High Court, 2025-09-09 (260A)
- Abdul Saeed Issak v. ITO (International Tax) — ITAT Mumbai, 2024-03-09 (147, 148A, 151)
- Abhishek Gupta v. ITO — ITAT Indore, 2022-08-17 (68, 10(38), alleged Bogus Long Term Capital Gains, Penny Stocks)
- ACIT (Exemptions) v. Ahmedabad Urban Development Authority — Supreme Court, 2022-11-03 (2(15) of Income-tax Act, 1961)
- ACIT CIR 6(1) VS ASAHI INFRA & PROJECTS LIMITED — ITAT Mumbai, Pending full-judgment reconciliation (44AD/44AF)
- ACIT v Ramlal Jewellers Pvt. Ltd. — ITAT Mumbai - D Bench, 2023-07-26 (68, 115BBE, 133(6))
- ACIT v. Ashok W. Wesavkar — Court / Tribunal to be verified, Pending full-judgment reconciliation (2(14)(III))
- ACIT v. Eagle Films — ITAT Mumbai, 2025-09-24 (45)
- ACIT v. Global Holding Corporation Pvt. Ltd. — ITAT Mumbai, 2022-12-22 (147)
- ACIT v. Jay Bharat Mehta — ITAT Mumbai, 2025-01-13 (68, 115BBE)
- ACIT v. JM Financial Properties and Holdings Ltd. — ITAT Mumbai, 2025-05-28 (36(1)(iii), 37(1))
- ACIT v. Leena Gandhi Tiwari — ITAT Mumbai, 2022-03-29 (43)
- ACIT v. Ranu Vohra — ITAT Mumbai, 2024-11-29 (45, 70, 74)
- ACIT Vs Om Shree Agrotech Pvt Ltd — ITAT Pune, Pending full-judgment reconciliation (145(3))
- ACIT vs. ARMEE INFOTECH — Court / Tribunal to be verified, Pending full-judgment reconciliation
- ACIT vs. M/s. Jila Sahakari Kendriya Bank (DCCB) — ITAT Indore, Pending full-judgment reconciliation (36(1)(VIIA))
- ACIT, Circle-9(2), New Delhi Vs. Four Star Constructions Pvt. Ltd. — ITAT Delhi, Pending full-judgment reconciliation (68/69C, 68, 69C)
- Agreeko Energy Rental Vs DCIT — ITAT Pune, Pending full-judgment reconciliation
- Ajay Ajit Tanna vs. UOI & Ors. — Court / Tribunal to be verified, Pending full-judgment reconciliation (148)
- Ajay Bhandari v. Union of India (Allahabad High Court) — Allahabad High Court, 2022-05-17 (147, 144, 148, 149, 142(1))
- Ajay Parasmal Kothari v. ITO — ITAT Mumbai, Pending full-judgment reconciliation
- Ajit Bapu Satam v. Dy. CIT — ITAT Mumbai, 2022-08-29 (69A)
- Alapan Bandhopadhyay v. Union of India and another — Delhi High Court, 2022-03-07 (Section 19 and 25 of the Administrative Tribunals Act 1985)
- Alfa Laval Lund AB v. CIT — ITAT Pune, 2021-11-02 (263)
- All India Federation of Tax Practitioners v. UOI — Delhi High Court, 2023-11-01 (250)
- Allied Engineers and Elastomers v. ITO — ITAT Mumbai, 2024-08-01 (147, 69C)
- Ambaradi Seva Sahkari Mandali Ltd. & Others — ITAT Rajkot, Pending full-judgment reconciliation (80P)
- Amish Anantrai Modi v. DCIT — ITAT Mumbai, 2025-08-12 (271(1)(c))
- Amish Harenkumar Parikh v. ACIT — ITAT Mumbai, 2026-01-19 (272A(1)(d))
- Amit Sajjankumar Gupta v. DCIT — ITAT Mumbai, 2023-08-08 (10(38), 68, 69C)
- Amit Vyas v. ITO — ITAT Indore, 2024-09-09 (Appeal delay)
- Amita Rambilas Agarwal v. ITO — ITAT Mumbai, 2026-07-21 (68)
- Amrish Manoj Dhupalia & Ors. v. DCIT — ITAT Mumbai, 2024-12-13 (271(1)(c), 274)
- Anandkumar Rathod v. UOI — Bombay High Court, 2025-01-23 (144B, 143(3))
- Anil Ramchandran Pillai v. NFAC — Bombay High Court, 2025-09-03 (246A, 250)
- Anita Garg v. ITO — ITAT Delhi, 2025-07-30 (143(2))
- Annamma Samkutty v. ITO — ITAT Pune, 2026-07-21 (148A, 149)
- ANUU AGROTECH ( P) LTD. v. PCIT- UDAIPUR — Itat , Jaipur ' B ' Bench, 2021-09-15 (263)
- Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax — Supreme Court of India, 2022-02-22 (37(1))
- Arjun Singh Sahi v. DCIT / ACIT Central Circle — ITAT Dehradun, 2026-02-06 (143(3), 147, 148, 153A)
- Arvindbhai Khatri Sons Designs Pvt. Ltd. v. ACIT — ITAT Mumbai, 2026-01-28 (151)
- Ashish Gems v. ACIT — ITAT Mumbai, 2026-07-31 (147, 148)
- Ashok Kumar Agarwal v. Union of India — Allahabad High Court, 2021-09-30 (Sections 147, 148, 148A, 149, 151 & 151A, Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020)
- Asifiqbal Ismail Jangda v. ITO — ITAT Surat, 2025-04-08 (69A)
- Assistant Director, Directorate of Enforcement v. Kamal Ahsan — Supreme Court, 2022-10-20 (Art. 136)
- Augustan Textile Colours Pvt ltd v. Director of Industries & Anr — Supreme Court of India, 2022-04-08 (Section 10(1)/(3) of the Kerala Sales Tax Act and Section 19(1)/(3) of the SICA)
- AVTIL Enterprises Ltd. v. PCIT — ITAT Mumbai, 2022-10-10 (263)
- Awadhnarayan Bhagwanta Singh v. ITO — ITAT Mumbai, 2025-11-27 (56(2)(vii)(b))
- Bahar Infocons Pvt. Ltd. v. PCIT — Bombay High Court, 2024-09-23 (264, 43B, 139(5))
- Bakhtawar Co-Operative Housing Society Ltd. v. ITO — ITAT Mumbai, 2026-05-25 (143(1), 249(3), 254(1), 80P(2)(d))
- Balaji Landmarks LLP v. CBDT — Bombay High Court, 2025-10-14 (119(2)(b), 139, 153(1B), 72, 80)
- Bank of India v. ACIT — ITAT Mumbai, 2022-06-30 (250)
- BASHIR AHMAD SOFI V ITO WARD 1 — ITAT Amritsar, Pending full-judgment reconciliation
- BEEREDDY DASARATHARAMI REDDY v. V. MANJUNATH AND ANOTHER — Supreme Court of India, 2021-12-13 (Hindu Law)
- Best Ready Mix Concrete v. PCIT — Kerala High Court, 2023-11-24 (119(2)(b))
- Bhagwana Ram Bishnoi v. DCIT — ITAT Mumbai, 2026-06-24 (69C)
- Bharat aluminium Company Limited v. Union of India & Ors — Delhi High Court, 2022-01-14 (Section 144B of the Income-tax Act, 1961)
- Bharat Education Society v. UOI — Bombay High Court, 2025-01-21 (119)
- Bhopal Dugdh Sangh Sahakari Maryadit v. DCIT — ITAT Indore, 2022-06-28 (Condonation of delay)
- BIMLAKUMARI LAJPATRAJ HURRA Versus INCOME TAX OFFICER — Court / Tribunal to be verified, Pending full-judgment reconciliation
- Blackstone FP Capital Partners Mauritius V Ltd. v. DCIT — ITAT Mumbai, 2022-05-17 (90)
- Board of Control for Cricket in India v. PCIT (Mum.)(Trib.) — ITAT Mumbai, 2021-11-02 (12A)
- Bombay Chamber of Commerce & Mackinnon Mackenzie Building v. ITO(E) — ITAT Mumbai, 2021-09-30 (11)
- Bridge India Fund, New Delhi v. ACIT — ITAT Mumbai - I Bench, 2023-08-01 (144C, Form 35A, Rule 5 of DRP Rules, 140(c))
- Brigade Enterprises v. Anil Kumar Virmani & Ors — Supreme Court of India, 2021-12-17 (Section 35(1)(c) of Consumer Protection Act, 2019 and Order 1 Rule 8 of Code of Civil Procedure, 1908)
- Buckeye Trust v. PCIT — ITAT Bangalore, 2024-12-30 (56(2)(x), 263)
- Buckeye Trust v. Registrar, ITAT — Karnataka High Court, 2025-09-18 (254(1))
- Built Up v. ADIT — ITAT Pune, 2026-07-22 (80-IB(10))
- Bundelkhand University, Jhansi v. Assessment Unit (Exemption) — ITAT Agra, 2025-09-03 (272A(1)(d))
- C.C. Dangi & Associates v. UOI — Bombay High Court, 2024-11-26 (148A, 151)
- Cargo Service Centre India Pvt. Ltd. v. DCIT — ITAT Mumbai, 2021-11-02 (263)
- Catchy Prop-Build Pvt. Ltd. v. ACIT — Delhi High Court, 2022-10-17 (148)
- Cemetile Industries & Connected PF/ESIC Appeals v. ITO/DCIT — ITAT Pune, 2022-11-23 (Disallowance of PF ESIC vide 143(1) intimation is correct: ITAT-Pune)
- Checkmate Services Pvt ltd Vs CIT- I — Supreme Court of India, Pending full-judgment reconciliation (36(1)(VA), 43B)
- Chennai Port Authority v. NFAC — Madras High Court, Pending full-judgment reconciliation
- CIT Indore v. S Kumars Tyres Manufacturing Co Ltd (Madhya Pradesh High Court) — Madhya Pradesh High Court, 2022-11-04 (Ramesh Patodia)
- CIT v. Abdull Aziz Abdul Kadar — Bombay High Court, 2013-02-15 (45, 50C)
- CIT v. Jindal Steel & Power Ltd. — Supreme Court, 2023-12-06 (80IA)
- CIT v. Nicholas Piramal (India) Ltd. — Bombay High Court, 2015-06-10 (37(1))
- CIT(E) v. Hyderabad Cricket Association — Supreme Court, 2025-11-21 (261)
- CIT(E) v. International Health Care Education and Research Institute — Supreme Court, 2025-02-11 (12AA)
- CIT-7 Vs. Paville Projects Pvt ltd — Supreme Court of India, Pending full-judgment reconciliation
- CLE Private Ltd. v. DCIT — ITAT Mumbai, 2025-02-17 (147, 148, 149, 151)
- Climax Overseas Pvt. Ltd. v. DCIT — ITAT Delhi, 2025-09-17 (154)
- Commissioner of Income Tax (IT-4) v. Reliance Telecom Limited — Supreme Court of India, 2021-12-03 (254(2))
- Commissioner of Income Tax v. Mansukh Dyeing and Printing Mills — Supreme Court, 2022-11-24 (45(4) of Income-tax Act, 1961)
- Crystal Pride Developers v. ACIT — Bombay High Court, 2025-02-27 (147, 144B)
- Dadha Pharma LLP v. DCIT — Madras High Court, 2025-06-24 (148A, 151A)
- Daujee Abhushan Bhandar Pvt. Ltd. v. Union Of India — Allahabad High Court, 2022-03-10 (Section 139 (1) of the Income Tax Act, 1961)
- DCIT v. Abdulsattar Suleman — ITAT Mumbai, 2023-11-06 (45(3))
- DCIT v. Credtalpha Alternative Investment Advisors Pvt. Ltd. — ITAT Mumbai, 2022-01-19 (56(2)(viib))
- DCIT v. Dilip J. Thakkar — ITAT Mumbai, 2022-02-16 (149)
- DCIT v. Dinesh Lakhmichand Rohira — ITAT Mumbai, 2024-12-04 (Evidence, Settlement Commission material)
- DCIT v. JM Financial Services Ltd. (Third Member) — ITAT Mumbai Third Member, 2025-08-18 (73)
- DCIT v. Lalita Devi Agarwal — ITAT Mumbai, 2024-12-02 (56, 68)
- DCIT v. M. Mahadevan — ITAT Chennai, 2025-05-30 (56, Rule 11UA)
- DCIT v. Sudal Industries Limited — ITAT Mumbai, 2022-06-20 (sec 36(1)(iii), sec 145 & sec 4)
- DCIT v. Sundaram Alternative Opp Series High Yield Secured Debt Fund — ITAT Chennai, 2026-06-01 (10(23FBA))
- DCIT, Central Circle 2 v. Bhagyalaxmi Rolling Mills Pvt. Ltd. — ITAT Pune, 2022-05-06 (28, 2(24)(xviii))
- De La Rue Security and Currency Print Ltd v. Commissioner of Domestic taxes — Tribunal, 2021-06-04 (Ruling)
- Dedhia Music Foundation v. CIT(E) — ITAT Mumbai, 2025-04-02 (12AB)
- Deepak Kapoor v. Principal Commissioner of Income Tax — Delhi High Court, 2022-11-09 (147, 148, 45, 47)
- Deepak Maratha v. UOI — Rajasthan High Court, 2026-05-27 (115BBE, 271AAC, 4, 68)
- Deputy Commissioner of Gift Tax v. BPL Ltd. — Supreme Court, 2022-10-13 (4 of Gift-tax Act, 1958, Schedules of Wealth-tax Act, 1957)
- Dharmendra Kumar Singh v. UOI (Allahabad High Court) — Allahabad High Court, 2022-05-25 (148, 148A, natural justice, high pitched assessment, gross negligence)
- Digi1 Electronics Pvt. Ltd. vs. Assistant Commissioner of Income Tax — Court / Tribunal to be verified, Pending full-judgment reconciliation
- Dilip Gangaram Patil v. ACIT — Bombay High Court, 2025-02-20 (147, 148, 263)
- Dipten Bhowmick v. ITO — ITAT Rajkot, 2023-01-04 (CBDT instruction No.20, 2015 dated 29, 12, 2015)
- District Organiser Tribal Welfare Bhopal v. ITO (TDS) — ITAT Indore, 2024-07-23 (TDS default, Appeal delay)
- Dr. Ernest Borges Memorial Fund v. ITO(E) — ITAT Mumbai, 2026-07-29 (11, 119(2)(b))
- Dy. CIT v. ANI Integrated Services Ltd. — ITAT Mumbai, 2024-05-29 (254(2), 36(1)(va), 43B)
- Dy. CIT v. Ashray Investments — ITAT Mumbai, 2026-01-28 (288)
- Dy. CIT v. Curosis Healthcare Private Limited — ITAT Jaipur, Pending full-judgment reconciliation (37(1))
- Dy. CIT v. Hardcastle Restaurant Pvt. Ltd. — ITAT Mumbai, 2025-01-14 (153A)
- E-Land Apparel Ltd. v. ACIT — Bombay High Court, 2022-02-21 (147)
- Elara India Opportunities Fund Ltd. v. DCIT (International Taxation) — ITAT Mumbai, 2026-02-04 (68, 69C)
- Erangal Comtrade and Consultancy LLP (successor to Erangal Comtrade Pvt. Ltd.) v. ACIT — Bombay High Court, 2025-11-03 (148)
- Everllence India Pvt. Ltd. v. PCIT — ITAT Pune, 2026-03-09 (263, 32)
- Experion Developers Pvt ltd v. Sushma Ashok Shiroor — Supreme Court of India, 2022-04-07 (Consumer Protection Act 1986 and Haryana Real Estate Regulation Act)
- Exquisite Jewellery v. ITO — ITAT Mumbai, 2025-03-19 (234B)
- Farzad Sheriar Jehani v. ITO — ITAT Mumbai, 2023-12-22 (10(38), 68, 69C)
- Footcandles Film Pvt. Ltd. Vs . Income Tax Officer – TDS – 1 — Court / Tribunal to be verified, Pending full-judgment reconciliation
- G-Trans Logistics (India) Pvt. Ltd. v. ITO — ITAT Delhi, 2022-11-09 (250)
- G.E. Conductors Pvt. Ltd v. ACIT — ITAT Amritsar, 2022-08-08 (115JB)
- Gateway Terminals India Pvt. Ltd. v. DCIT — Bombay High Court, 2025-07-01 (80IA)
- Gaurav Kathuria v. ACIT — ITAT Delhi, 2026-02-06 (153D)
- Geecee Ventures Ltd. v. DCIT — ITAT Mumbai, 2025-05-30 (14A, 80IA)
- Geeta Agarwal v. Income-tax Officer — Rajasthan High Court, 2022-10-11 (148, 148A of Income-tax Act, 1961)
- Global Waste Management Cell Pvt. Ltd. v. ACIT — ITAT Mumbai, 2025-12-08 (254(2))
- Gokulakrishna v. DCIT — ITAT Chennai, 2025-06-17 (45(4), 9B)
- Goldman Tapes Pvt. Ltd. v. ACIT — ITAT Mumbai, 2025-06-17 (69A)
- Gopalakrishnan Rajkumar & Anr v. The Principal Commissioner of Income-tax, Chennai-8 & others — Madras High Court, 2022-04-22 (263)
- Gourishankar Girdharilal Lohiya HUF v. ACIT — ITAT Pune, 2022-05-26 (143(3))
- Gouthamchand Jain v. ITO — ITAT Chennai, 2024-08-12 (68)
- Grace Associates v. UOI — Bombay High Court, 2024-04-23 (237, 244A)
- Greatship (India) Ltd. v. ACIT (Bombay High Court) — Bombay High Court, 2022-07-18 (245)
- Gudari Large Sized Multipurpose Cooperative Society Ltd. v. ITO — ITAT Cuttack, 2025-08-14 (254(1))
- Gurpreet Singh Rajput v. ITO — ITAT Mumbai, 2025-03-04 (147, 250)
- Gyan Traders Limited Vs CIT, Kolkata-II — Court / Tribunal to be verified, Pending full-judgment reconciliation
- H. K. Jewels Pvt. Ltd. v. ADIT — Bombay High Court, 2025-02-24 (132, 132B)
- Haresh Damji Shah v. ITO — ITAT Mumbai, 2025-10-13 (45, 54F, 56(2)(x))
- Haris Marine Products v. Export Credit Guarantee Corporation (ECGC) Limited — Supreme Court of India, 2022-04-25 (Insurance contract)
- Harish Chandra Bhati v. PCIT (Allahabad High Court) — Allahabad High Court, 2022-05-19 (148, 148A, natural justice, high pitched assessment, gross negligence)
- Harish Jain v. Principal Commissioner of Income Tax — ITAT Jaipur, 2022-11-25 (263, 143(3), 147)
- Harsh Kaushal Corporation v. ITO — Bombay High Court, 2022-04-26 (Section 147, 148, 22)
- Hasmukh Estates Pvt. Ltd. v. ACIT — Bombay High Court, 2023-11-08 (148A)
- HDFC Bank Limited & Ors Vs Union of India & Ors — Supreme Court of India, Pending full-judgment reconciliation
- Heart Foundation of India v. CIT — ITAT Mumbai, Pending full-judgment reconciliation (12AB)
- Hemant Lalwani v. ITO — Court / Tribunal to be verified, Pending full-judgment reconciliation (276B)
- Hemant Shridhar Phatak v. ACIT — ITAT Mumbai, 2023-06-15 (54)
- Hero Products India Pvt. Ltd. v. NFAC — Bombay High Court, 2026-07-13 (143(2), 144, 144B, 148, 282)
- Hexaware Technologies Ltd. v. ACIT — Bombay High Court, 2024-05-03 (148, 148A, 149, 151A, 80JJAA)
- Hitech Corporation Ltd. (Formerly Known as Hitesh Plast Ltd.) v. ACIT — Bombay High Court, 2022-03-09 (147)
- HT Mobile Solutions Ltd vs. JCIT (OSD) Circle 74(1) — ITAT Delhi, Pending full-judgment reconciliation (201(1)/(1A))
- IN RE: Cognizance for Extension of Limitation Suo Motu Writ Petition — Supreme Court of India, 2022-01-10 (Art. 141)
- Income Tax Officer v. V.Mohan — Supreme Court of India, 2021-12-14 (Section 6(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act 1976, SAFEMA)
- Indore Paraspar Grah Nirman Sahakari Sanstha v. ACIT — ITAT Indore, 2024-06-18 (50C)
- Indu Goenka Vs Assessment Unit, Income-tax department & Ors — Court / Tribunal to be verified, Pending full-judgment reconciliation
- IndusInd Media & Communications Ltd. v. ACIT — Bombay High Court, 2025-02-21 (147, 148, 36(1)(vii), 37(1))
- Infantry Security and Facilities through proprietor Tukaram M. Surayawanshi v. ITO — Bombay High Court, 2024-12-03 (254(2), 36(1)(va), 43B)
- Ira Maulik Shah v. ITO — ITAT Mumbai, 2026-06-16 (143(3), 144B, 69)
- ITO (Exemption) v. Innovative Welfare and Educational Society — ITAT Delhi, 2022-04-29 (148 and 143(2))
- ITO 32(2)(3) VS MAYUR R KAMDAR — ITAT Mumbai, Pending full-judgment reconciliation
- ITO CIR 6(1)-4 VS ASAHI INFRA & PROJECTS LIMITED — ITAT Mumbai, Pending full-judgment reconciliation
- ITO v. Bhavitha Foundation — ITAT Mumbai, 2024-05-30 (11(1)(d), 11(5), 13(1)(d))
- ITO v. Champaklal Mathurdas Mehta — ITAT Mumbai, 2022-11-25 (147)
- ITO v. Hi-Link City Homes Pvt. Ltd. — ITAT Indore, 2022-09-19 (68, alleged accommodation entries)
- ITO v. M.P. Police Sakh Sahakari Sanstha Maryadit — ITAT Indore, 2024-07-12 (268A)
- ITO v. Manju Diamonds Pvt. Ltd. — ITAT Mumbai, 2025-07-30 (147, 153C)
- ITO v. Pradeep Kumar Agarwal — ITAT Jaipur, 2025-04-04 (69C)
- ITO v. Pushpak Realities Pvt. Ltd. — ITAT Mumbai, 2024-11-07 (147, 148, 148A, 149, TOLA)
- ITO v. Rajeev Suresh Ghai — ITAT Mumbai, 2021-11-23 (69)
- ITO v. Rajiv Sareen — ITAT Indore, 2022-10-17 (reporting error in ITR)
- ITO v. Rajni D. Saini — ITAT Mumbai, Pending full-judgment reconciliation (56(2)(VII)(B))
- ITO v. Ratna Aggarwal — ITAT Delhi, 2025-12-01 (56)
- ITO v. Reliable Builders and Developers — ITAT Mumbai, 2024-09-30 (145)
- ITO v. Romil Diam — ITAT Mumbai, 2025-09-17 (69C)
- ITO v. SDN Company — ITAT Mumbai, 2025-03-20 (56(2)(viia), Rule 11UA)
- ITO-21(2)(2) v. MTNL Mumbai Employees Co-op Credit Society — Itat Mumbai, 2021-01-27 (80P)
- J. Kumar Infraprojects Ltd. v. DCIT — ITAT Mumbai, 2025-07-03 (151, 151A, 37(1), 69A, 69C)
- Jagdishkumar Madanlal Gupta v. Dy. CIT — ITAT Mumbai, 2026-04-16 (69A, 69C)
- Jai Trust v. UOI — Bombay High Court, 2024-03-08 (45, 47, 56)
- Jay Chemical Industries Ltd. v. DCIT — ITAT Ahmedabad, 2022-04-29 (92c)
- Jayant Avinash Dave v. ACIT — Bombay High Court, 2025-01-15 (147, 148)
- Jayapriya Company v. DCIT — ITAT Chennai, 2025-10-30 (271D)
- JCIT v. Aries Agro Ltd. — ITAT Mumbai, 2025-04-09 (133(6), 68)
- JCIT VS. Amandeep Singh Bhatia — ITAT Indore, Pending full-judgment reconciliation
- Jetkool Exports India v. NFAC — ITAT Mumbai, Pending full-judgment reconciliation (40(B)(V))
- Jindal Exports and Imports Private Limited vs. DCIT — Delhi High Court, 2023-07-26 (148A(b), 148A(d), 148, 282A, CBDT reassessment instructions)
- JM Financial and Investment Consultancy Services Pvt. Ltd. v. ACIT — Bombay High Court, 2022-04-04 (151)
- JM Financial Asset Management Ltd. v. DCIT — ITAT Mumbai, Pending full-judgment reconciliation
- JM Financial Credit Solutions Ltd. v. DCIT — ITAT Mumbai, 2026-05-18 (37(1), 80G, Companies Act 135)
- JM Financial Foundation v. ITO(E) — ITAT Mumbai, 2025-12-29 (11, 12A)
- JM Financial Ltd. v. Dy. CIT — ITAT Mumbai - F Bench, 2023-08-04 (45, Capital gains, Business income, Set-off of capital loss)
- Jugal Kishore Paliwal v. ITO/NFAC — Chhattisgarh High Court, 2022-04-01 (Section 148, 282A of Income-tax Act, 1961)
- Kalpesh Synthetics Pvt. Ltd. v. Dy. CIT — ITAT Mumbai, 2022-04-27 (143(1))
- Kamanahalli Pilla Reddy Nagesh v. ITO — ITAT Bangalore, 2022-06-21 (2(14))
- Kanak Impex (India) Ltd. — Supreme Court SLP — Supreme Court, 2025-03-03 (69C)
- Kantaben Bhogilal Kubadia v. ITO — ITAT Mumbai, 2026-07-02 (68)
- Kavita Sachdev v. ITO — ITAT Indore, 2024-05-14 (148, 271(1)(c))
- Kedaara Capital Fund II LLP v. NFAC — Bombay High Court, 2025-09-09 (10(23FBA), 115UB)
- KESHORAIPATAN SAHKARI SUGAR MILLS LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX — Court / Tribunal to be verified, Pending full-judgment reconciliation (263)
- Ketan Ribbons Pvt. Ltd. v. National Faceless Assessment Centre — Delhi High Court, 2022-05-18 (144B- Principle of natural justice)
- KLJ ORGANIC LTD v. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) – 2 — Delhi High Court, 2022-02-18 (264(3) Income Tax Act, Section 14 Limitation Act)
- Komal Gurumuk Sangtani v. ITO; Gurumukh I. Sangtani v. ITO — ITAT Mumbai, 2022-07-14 (48)
- Kotak Family Foundation v. CIT(E) — Bombay High Court, 2025-06-24 (11, 12A, 12AA, 80G)
- Krimesh Ramesh Divecha v. DCIT — ITAT Mumbai, 2024-05-29 (44AD)
- Krishna D. Pawar v. ITO — ITAT Mumbai, Pending full-judgment reconciliation (69C)
- Krishnagopal B. Nangpal v. DCIT — Bombay High Court, 2025-07-22 (54)
- Kusharaj Madhav Bhandary v. ITO — Bombay High Court, 2024-10-23 (154, Penalty)
- L. T. Stock Brokers Pvt. Ltd. v. CCIT — Bombay High Court, 2025-03-04 (279)
- L.K.P. Merchant Financing Ltd. v. Dy. CIT (Bombay High Court) — Bombay High Court, 2022-07-18 (36(1)(vii))
- Late Padmaben Zinabhai Trivedi v. ITO — Gujarat High Court, 2026-07-08 (147, 55A)
- Late Sh.Ashok Kumar Goel through legal heir Sh.Sahil Goel vs. NFAC, Ministry of Finance, Delhi — ITAT Delhi, Pending full-judgment reconciliation
- Late Shobha Mehta through Legal Heir Kanhaiya Lal Mehta v. ACIT — Rajasthan High Court, 2022-09-15 (148, 143(3), 147, 144)
- Laxminath Investment & Management Consultants Pvt. Ltd. v. PCIT — Bombay High Court, 2025-01-08 (127)
- Leena Power Tech Engineers Pvt. Ltd. v. DCIT — Bombay High Court, 2025-02-25 (254(2))
- Lehman Brothers Investments Pte.Ltd . vs Assistant Commissioner of Income Tax — Court / Tribunal to be verified, Pending full-judgment reconciliation
- Lokhandwala Construction Industries Ltd v. DCIT — Bombay High Court, 2022-03-29 (147, 148, 22 & 43CA)
- Lokhanwala Construction Industries v. Dy. CIT — Bombay High Court, 2022-01-27 (147)
- Lokmangal Nagri Sahakari Path Sanstha Maryadit Vs PCIT -4 Pune — ITAT Pune, Pending full-judgment reconciliation (80P(2)(D)/(A)(I), 263, 80P)
- Lupin Ltd. v. DCIT — Bombay High Court, 2025-02-18 (147, 148, 35AC, 80G)
- M D Sons & Ors. v. ITO (Special Bench) — ITAT Bangalore Special Bench, 2026-07-13 (143(2), 292B)
- M.K. Shelters v. ITO — ITAT Mumbai, 2025-05-23 (147, 148, 153A, 153C, 69)
- M/s. Aditi Constructions v. DCIT — Court / Tribunal to be verified, Pending full-judgment reconciliation
- M/s. G K Steel & Wire Products Vs. Income Tax Officer — ITAT Delhi, Pending full-judgment reconciliation
- M/s. Gulshan Investment Co. Ltd. v. ITO — ITAT Delhi, Pending full-judgment reconciliation
- Madras Race Club v. DCIT — ITAT Chennai, 2022-07-13 (4)
- Maharaja Edifice Pvt. Ltd. v. Union of India & ors. — Calcutta High Court, 2022-07-12 (148A)
- Maharishi Education Corporation Pvt. Ltd. v. ITO — ITAT Delhi, 2025-10-24 (112, 115BAA)
- Mahendra Auto Services v. ACIT — ITAT Pune, 2022-07-07 (132, 158, 158BC)
- Mahesh Mathuradas Ganatra v. CPC — Bombay High Court, 2025-02-24 (250, 220(6), refund adjustment)
- Man Truck & Bus India Pvt. Ltd. v. Assessment Unit, ITD — Bombay High Court, 2025-09-09 (270A)
- Manish Kumar kaneriya vs. ACIT — Court / Tribunal to be verified, Pending full-judgment reconciliation (153C/144, 153C)
- Manish Lakhotia Vs Income Tax Officer — Supreme Court of India, Pending full-judgment reconciliation
- Manish Manohardas v. ITO (International Tax) — ITAT Mumbai, 2024-10-15 (139(9), 270A, 274)
- Manoj Devshichhadva v. ITO — ITAT Mumbai, 2026-07-16 (56(2)(x))
- Mantra Industries Limited v. National Faceless Assessment Centre (NFAC or NeAC) & Ors. — Bombay High Court, 2021-10-11 (144B(9))
- Manugraph India Ltd. v. ACIT — ITAT Mumbai, 2026-06-04 (14A, 35(2AB), 37(1), 40A(2)(b), Rule 8D)
- Mark Studio India Pvt. Ltd. v. ITO — Madras High Court, 2024-12-20 (148, 148A, 151A)
- Merchant Association v. ITO — ITAT Pune, 2026-07-22 (167B)
- Micro Ankur Developers v. DCIT — ITAT Mumbai, 2022-09-02 (153A)
- Milestone Brandcom Private Limited v. NFAC — Bombay High Court, 2021-12-14 (144B)
- Mohamedali Shabanali Badami v. ITO — ITAT Mumbai, 2025-06-16 (147, 148, 148A(b), 149)
- Mohammed Fakhre Alam Shaikh v. Assessing Officer — ITAT Mumbai, 2025-04-07 (2(24), 4, 54F, 56(2)(vii)(b))
- Mohit Bansal v. The Institute of Chartered Accountants of India — Delhi High Court, 2022-01-21 (Section 354/506-II of Indian Penal code, 1860 and Section 8 of the Chartered Accountants Act 1949)
- Mondelez India Foods Private Limited vs Addl. CIT — ITAT Mumbai, Pending full-judgment reconciliation (92CA(3A))
- Monica Parmanand Mirchandani v. ITO — ITAT Mumbai, 2024-09-23 (2(24), 4, 56)
- Mool Chandra v. UOI — Supreme Court, 2024-08-05 (253, 254(1), Limitation)
- Moraj Group Hospitalities Inc. v. Central Circle 5(2) — ITAT Mumbai, 2025-07-31 (271(1)(c))
- Mr. Rajesh Prabhudas Parekh vs. CIT(A), ITO National Faceless Appeals Centre, Delhi. — ITAT Delhi, Pending full-judgment reconciliation
- Mrs. Usha Eswar v. ITO — Court / Tribunal to be verified, Pending full-judgment reconciliation
- Mrunmayee Priyadarshini Pattnaik v. ITO — ITAT Delhi, 2026-06-15 (148, 148A(d), 151, 56(2)(x))
- Mukesh Bhoormal Jain v. ITO — ITAT Mumbai, 2021-12-23 (68)
- Murthy & Ors v. Saradambal & Ors — Supreme Court of India, 2021-12-10 (Section 67, 68 of Indian Evidence Act and Indian Succession Act, 1925 provisions)
- N. K. Gems v. ITO — ITAT Mumbai, 2026-02-12 (32)
- Nabco Products Pvt. Ltd. v. UOI and others (Allahabad High Court) — Allahabad High Court, 2022-08-03 (148A)
- Nandkshore Telefilms & Media Pvt. Ltd. v. DCIT — ITAT Mumbai, 2025-12-05 (68)
- Narayan Devarajn Iyengar v. ITO — ITAT Mumbai, Pending full-judgment reconciliation
- Naresh Manakchand Jain v. Registrar, ITAT — Bombay High Court, 2023-08-31 (254(1))
- Natesan Ekambaram v. DCIT — ITAT Chennai, 2025-09-01 (54F)
- Nayan Jayantilal Balu v. UOI — Bombay High Court, 2021-12-07 (276C)
- ND's Art World Pvt. Ltd. v. Addl. CIT — Bombay High Court, 2025-01-28 (119(2)(b), 139)
- Neelam Ajit Phatarpekar v. ACIT — Bombay High Court (Goa Bench), 2025-06-23 (254, 255, ITAT Rule 35)
- Netflix Entertainment Services India LLP v. DCIT — ITAT Mumbai, 2025-10-17 (92C)
- New Bombay Merchants Educational Foundation v. ACIT(E) — ITAT Mumbai, 2025-06-11 (11, 12A, 12AB, 143(1)(a), 80G)
- New Noble Educational Society v. Chief Commissioner of Income Tax — Supreme Court, 2022-10-19 (10(23C), 11(4) of Income-tax Act, 1961)
- NICAF LLP v. ITO — ITAT Mumbai, 2025-06-18 (115BBE, 47(xiiib), 68)
- Nikita Gupta v. ITO — ITAT Indore, 2025-10-24 (69)
- Nilesh Agarwal v. ITO — Delhi High Court, 2025-10-09 (278B)
- Nimir Kishore Mehta v. ACIT — Bombay High Court, 2024-03-28 (120, 148, 148A)
- Nirmal Bang Securities Pvt. Ltd. v. ACIT — Bombay High Court, 2022-02-08 (147)
- Nitin Nagarkar v. ITO (Bombay High Court) — Bombay High Court, 2022-07-19 (281)
- NITIN NEMA VS ITO WARD 1(1) JABALPUR & ORS — Madhya Pradesh High Court - Jabalpur, 2023-08-16 (147, 148, 148A(d), Income chargeable to tax)
- Noel Harper & Ors v. Union of India & Anr — Supreme Court of India, 2022-04-08 (Section 7, 12(1A), 12A and 17(1) of FCRA Act 2010)
- NOIDA v. Anand Sonbhadra — Supreme Court of India, 2022-05-17 (IBC Code)
- OCL Limited v. State of Orissa & Ors — Supreme Court, 2022-11-04 (Entry 52 of List II of Constitution of India and Article 301 of the Constitution of India)
- OERLIKON BALZERS COATING INDIA PRIVATE LIMITED VS. UNION OF INDIA & ANR — Court / Tribunal to be verified, Pending full-judgment reconciliation
- Om Vision Infraspace Pvt. Ltd. v. ITO — Gujarat High Court, 2024-10-15 (220(6), 250)
- Omega Investments and Properties Ltd. v. CIT (Bombay High Court) — Bombay High Court, 2022-06-07 (254(1))
- P.R. Packaging Service v. ACIT — ITAT Mumbai, Pending full-judgment reconciliation (43B/CPC, 43B)
- Paaneri Exim Pvt. Ltd. v. DCIT — ITAT Mumbai, 2026-05-25 (145(3), 68, 69A)
- Palmon Impex Pvt. Ltd. v. ITO — ITAT Mumbai, 2025-07-28 (69C)
- Panaqua Tradecom P Ltd. — ITAT Agra, 2026-05-19 (144, 147, 148A(b), 251(1)(a))
- Parth Developers vs. Pr. CIT — ITAT Indore, 2023-07-28 (263, 145, 43CB, Limited scrutiny / CASS)
- PCIT (Central)-1 v. Hiranandani Builders — Bombay High Court, 2019-01-10 (80IA)
- PCIT (Investigation) & Ors v. Laljibhai Kanjibhai Mandalia — Supreme Court, 2022-07-13 (132 of Income-tax Act, 1961)
- PCIT Chandigarh v. ABC Papers Limited — Supreme Court, 2022-08-18 (127 of the Income-tax Act, 1961)
- PCIT Shimla v. JMJ Essential Oil Company (Himachal Pradesh High court) — Himachal Pradesh High Court, 2022-07-20 (271(1)(c) of the Income-tax Act, 1961)
- PCIT v. Ashwin Purshotam Bajaj — Court / Tribunal to be verified, Pending full-judgment reconciliation
- PCIT v. Axis Bank Ltd — Court / Tribunal to be verified, Pending full-judgment reconciliation
- PCIT v. Crescent Construction Co. (Bombay High Court) — Bombay High Court, 2022-07-29 (40(a)(ia))
- PCIT v. Emarsso Exports Private Limited (Bombay High Court) — Bombay High Court, 2022-06-15 (260A)
- PCIT v. Hans Chemicals Pvt. Ltd. — Bombay High Court, 2025-06-12 (260A, 268A)
- PCIT v. Indravadan Jain, HUF — Court / Tribunal to be verified, Pending full-judgment reconciliation
- PCIT v. JK Surface Coatings Pvt. Ltd. — Bombay High Court, 2021-10-28 (143(3))
- PCIT v. Jupiter Capital Pvt. Ltd. — Supreme Court, 2025-01-02 (2(47), 45)
- PCIT v. Kanak Impex (India) Ltd. — Bombay High Court, 2025-03-03 (69C, 133(6), 147)
- PCIT v. Khyati Realtors Private Limited — Supreme Court, 2022-08-25 (36(1)(vii))
- PCIT v. Kumar Builders Consortium (Bombay High Court) — Bombay High Court, 2022-07-18 (80IB(10))
- PCIT v. Manoj Ganeshlal Bhatia — Gujarat High Court, 2025-02-24 (143(3), Capital / F&O issues)
- PCIT v. N.S. Software — Court / Tribunal to be verified, Pending full-judgment reconciliation (36(1)(III))
- PCIT v. Pravin U. Parmar (Jain) — Bombay High Court, 2025-01-09 (69C)
- PCIT v. Shree Ganesh Developers — Bombay High Court, 2025-03-05 (69C, 133(6))
- PCIT v. SVD Resins & Plastics Pvt. Ltd. — Bombay High Court, 2024-08-07 (133(6), 145(3), 69C)
- PCIT v. Tata Industries Ltd. — Bombay High Court, 2025-01-08 (37(1))
- PCIT v. Universal Music India Pvt. Ltd. — Bombay High Court, 2022-04-19 (263)
- PCIT v. Valley Iron & Steel Co. Ltd. — Court / Tribunal to be verified, Pending full-judgment reconciliation (271(1)(C), 43B)
- PCIT v. Zulu Merchandise Pvt. Ltd. — Calcutta High Court, 2025-08-01 (10(38), 45, 48)
- PCIT vs. Nirmali Bhadra — Court / Tribunal to be verified, Pending full-judgment reconciliation
- PCIT-III, Bangalore v. Wipro Ltd. — Supreme Court, 2022-07-11 (10B, 72, 139(5) of Income-tax Act, 1961)
- Percival Joseph Pereira v. ITO — ITAT Mumbai, 2025-05-19 (45)
- Perizad Zorabian Irani v. PCIT — Bombay High Court, 2022-03-09 (44AB)
- Police Karmachari Sahakari Pat Sanstha Gondia v. ITO — ITAT Nagpur, 2025-02-05 (80P)
- Polyflex (India) Pvt. Ltd. v. CIT — Supreme Court, 2022-11-17 (80IB of Income-tax Act, 1961)
- Pr. CIT (Central)-1 v. Surendra L. Hiranandani — Bombay High Court, 2026-07-16 (153A, 263)
- Pr. CIT (Central)-4 v. DBM Geotechnics & Construction Pvt. Ltd. — Bombay High Court, 2026-07-17 (260A, IBC 31)
- Pr. CIT v. Arunkumar Ramniklal Mehta — Bombay High Court, 2026-07-01 (132, 153A, 69A)
- Pr. CIT v. Jas Trading Pvt. Ltd. — Bombay High Court, 2026-06-17 (143(3), 147, 148)
- Pr. CIT v. Macleods Pharmaceuticals Ltd. — Bombay High Court, 2026-07-03 (80-IB, 80-IC)
- Pr. CIT v. Persistent Systems Pvt. Ltd. — Bombay High Court, 2026-07-09 (10A(7), 80-IA(10))
- Pr. CIT v. Tata Power Company Ltd. — Bombay High Court, 2026-07-23 (4, 80-IA)
- Pradeep Jeyavelu v. ITO — ITAT Chennai, 2025-09-03 (64)
- Pradeep Kumar and another v. Post Master General and others — Supreme Court of India, 2022-02-07 (Section 8, 10 and 82 of the Negotiable Instruments Act, 1881)
- Pradip Kumar Saha v. Union of India & ors — Calcutta High Court, 2021-09-08 (144 read with 144B)
- Prakash Bhaguji Katkade v. ITO — ITATOnline record A — ITAT Mumbai, 2026-06-04 (132(4), 147, 148, 69A)
- Prakash Udyog Ltd. v. ITO — ITAT Mumbai, 2024-11-14 (14A, Rule 8D)
- Prashant Jaipal Reddy v. ITO — Bombay High Court, 2025-02-13 (2(14)(iii))
- Pratipal Tatiya v. ACIT — ITAT Indore, 2022-01-31 (Instruction No. 20, 2015 dated 29.12.2015)
- Pravin Polymers Pvt. Ltd. v. ITO — Bombay High Court, 2023-12-18 (254(2), 68, Rule 46A)
- Prime Developers v. ACIT — ITAT Mumbai, 2024-05-10 (147)
- PRINCIPAL COMMISSIONER OF INCOME TAX v. MAHLA REAL ESTATE (P) LTD — Rajasthan High Court, 2021-11-09 (a valid service of notice u/s 148)
- Pujya Sindhi Panchayat Trust v. ITO(E) — ITAT Mumbai, 2026-07-29 (11, 12, 12AA, 250)
- Purandhar Technical Education Society v. CIT(E) — Bombay High Court, 2024-07-16 (12A, 12AA, 12AB)
- R.S. Diamonds India P. Ltd. v. ACIT — ITAT Mumbai, 2022-07-26 (68)
- RADHEYSHYAM MANDIR TRUST Vs. COMMISSIONER OF INCOME TAX (EXEMPTION) — ITAT Jaipur, Pending full-judgment reconciliation (12AA)
- Radiant Life Care Pvt. Ltd. v. ACIT — ITAT Mumbai, 2024-12-20 (14A, Rule 8D)
- Raghunandan Mishra Charitable Trust v. CIT(E) — ITAT Delhi, 2023-11-30 (12A, 80G)
- Rahul M. Dalmia v. ITO — ITAT Mumbai, 2025-05-29 (69C)
- Raimaladitya Textile Pvt Ltd v. ITO — Bombay High Court, 2022-03-22 (147, 148 & 151)
- Raj Impex v. PCIT — ITAT Mumbai, 2025-10-27 (153A, 263, 80IC)
- Rajendra Kumar v. ACIT Jaipur — Rajasthan High Court, 2022-05-25 (245, 220(6), 223, 156, 222, 224, 225, 226, 227, 229)
- Rajesh R. Hemrajani v. ITAT — Bombay High Court, 2026-07-31 (255, ITAT Rule 34)
- Rajesh Shamji Furia v. ITO — ITAT Mumbai, 2026-07-16 (45, 48, 54F)
- Rajesh Shivji Shah v. ITO — ITAT Mumbai, 2025-04-28 (69C)
- Rajesh Somandas Sachdev v. ITO & Ors. — Bombay High Court, 2026-07-22 (276CC)
- Rajiv Kumar v. ACIT — ITAT Chandigarh, 2022-12-30 (142(2A))
- Rakesh Garg v. PCIT Ajmer — Rajasthan High Court, 2022-02-17 (Vivad Se Vishwas Scheme and CBDT Circular dated 4-12-2020)
- Ramachandra Kanu Mendadkar v. CIT(A) — ITAT Mumbai - D Bench, 2023-05-12 (69A, 44AB, 131(1A))
- Ramchandra Udaysingh Jadhavrao v. ACIT — ITAT Pune, 2025-02-24 (271(1)(c), 45(2), 133A)
- Ramesh Dnyandeo Dhuri v. ITO — ITAT Mumbai, 2025-08-25 (56)
- Ramniklal and Sons v. ITO — ITAT Mumbai, 2024-09-27 (68, 69C)
- Rashesh Manhar Bhansali v. ACIT (Mum.)(Trib.) — ITAT Mumbai, 2021-11-02 (S. 2(11) of Black Money (Undisclosed Foreign income and Assets ) and imposition of tax Act, 2015)
- Rashmi Infrastructure v. Dy. CIT — ITAT Mumbai, 2022-06-22 (143(3))
- Rathod Developers & Builders v. ITO — ITAT Bangalore, 2022-11-02 (40(b)(v))
- Raunaq Prakash Jain v. ITO — ITAT Jodhpur, 2024-11-28 (2(14), 2(47A), 45, 54F)
- Ravi Sellappan v. DCIT — ITAT Pune, 2026-02-10 (254(2))
- Reetu Devi Nanecha Vs ITO TDS — Court / Tribunal to be verified, Pending full-judgment reconciliation (194-IA/TDS, 194-IA)
- Rena Sahakari Sakhar Karkhana Ltd v. Pr CIT-2 Aurangabad — ITAT Pune, 2022-01-07 (263, 80P)
- Rohit Goel v. DCIT — ITAT Delhi, 2026-01-20 (147, 148, 151)
- Royal Drinks v. ITO — ITAT Nagpur, 2024-04-24 (43B)
- Rupesh Kantilal Savla v. ACIT — ITAT Mumbai, 2024-12-20 (132, 153C, 69A)
- S R Cold Storage v. UOI and Others (Allahabad High Court) — Allahabad High Court, 2022-08-11 (148, 148A, natural justice, high pitched assessment, gross negligence)
- S. Sagar Enterprise v. DCIT — ITAT Mumbai, 2024-02-13 (69C)
- S.R. Ashok Associates Pvt. Ltd. v. ACIT — Delhi High Court, 2022-06-01 (148, 148A(d))
- Sahil Infra Creative Pvt Ltd v. ITO — Court / Tribunal to be verified, Pending full-judgment reconciliation (148A)
- Sahita Construction Company v. PCIT (Madhya Pradesh High Court) — Madhya Pradesh High Court, 2022-09-02 (148, 148A, 148A(b), 148A(d), 147, UOI vs. Ashish Agrawal, CBDT Instruction No.1, 2022 dated 11.05.2022)
- Sajjanraj Mehta v. ITO — ITAT Mumbai, Pending full-judgment reconciliation (56(2)(VII)(B))
- Saltwater Studio LLP v. NFAC — Court / Tribunal to be verified, Pending full-judgment reconciliation (270A)
- Sameena Shamsuddin Sayed v. ITO — ITAT Mumbai, 2026-05-27 (115BBE, 147, 148A, 69)
- Sameer Ramesh Vashi v. PCIT — ITAT Mumbai, 2025-08-06 (263)
- Sangeeta Sunil Kadoo v. ITO — ITAT Nagpur, 2026-02-23 (69)
- Sanjay Patel v. ACIT — Bombay High Court, 2025-02-26 (148A, 57)
- SANJAY VRAJLAL KOTHARI V ITO 25(2)(3), MUMBAI — ITAT Mumbai - G Bench, 2023-07-26 (68, 250, Bank deposits)
- Sanjeevkumar Biharilal Kabra v. UOI (Bombay High Court, Aurangabad Bench) — Bombay High Court, 2022-04-27 (Sec 153A 143(3) 132B(4) 240 244-A)
- Sanjivani Mahila Gramin Bigar Sheti Sahakari Pat Sanstha v. ITO — ITAT Nagpur, 2025-05-27 (69A)
- Sanket Vinayak Nagvekar v. ITO — Bombay High Court, 2026-07-20 (144, 144C)
- Santosh Khunteta v. ITO — ITAT Delhi, 2024-05-08 (147, 148)
- Saraf Exports Vs CIT,Jaipur — Supreme Court of India, Pending full-judgment reconciliation (80-IB)
- Sarfaraz S. Furniturewalla v. Afshan Sharfali Ashok Kumar — Bombay High Court, 2024-04-15 (194I, 4)
- Satinder Govind Oberoi v. ITO — ITAT Mumbai, 2026-07-07 (115BBE, 69A)
- Satyam Computer Services Ltd. v. CBDT — Telangana High Court, 2025-01-31 (119(2)(b), 10A, 147, 154, 264)
- SECUNDRABAD CLUB VS. C.I.T.-V — Supreme Court of India, 2023-08-17 (Principle of mutuality, Section 2(24), Section 56, Article 141)
- Seeta Nayyar v. ACIT — ITAT Mumbai, 2026-02-20 (54)
- Shabbir Taheri v. ITO — ITAT Mumbai, 2025-10-15 (151)
- Shaily Prince Goyal v. ITO — ITAT Mumbai, 2024-05-30 (10(38), 68, 69C)
- Shairul Impex v. ITO — ITAT Mumbai, 2026-03-06 (147, 149, 69C)
- Shakti Singh Gulia vs ITO — ITAT Delhi, Pending full-judgment reconciliation (40A(3))
- Shalina Laboratories Pvt. Ltd. v. PCIT — Bombay High Court, 2025-12-15 (226)
- Shapoorji Pallonji Bumi Armada Pvt. Ltd. v. ACIT — ITAT Mumbai, 2022-06-27 (144C)
- Sharvah Multitrade Co. Pvt. Ltd. v. ITO — Bombay High Court, 2021-12-20 (148)
- Shashank Sadashiv Karkare v. ITO — ITAT Pune, 2024-04-26 (90, Form 67, Rule 128)
- Sheela Devi v. Principal CIT — ITAT Delhi, 2022-03-03 (Section 263)
- Sherlyn Dias (Mrs.) (Legal Heir of Late Mrs. Dorothy Lawrence Pereira) v. ITO — ITAT Mumbai, 2026-04-06 (45, 54EC)
- Shital Fibers Ltd. v. CIT — Supreme Court, 2025-05-20 (80IA(9))
- Shivganga Drillers Pvt. Ltd. v. CPC, Bangalore — ITAT Indore, 2022-05-17 (143(1)(a), 43B, 199(3) Sub Rule 3(i) of Rule 37BA)
- Shree Balkrishna Commercial Ltd v. Pr CIT — Itat Delhi, 2021-11-25 (263)
- Shree Raj Crystal Co-op. Housing Society Ltd. v. ADIT (CPC) — ITAT Mumbai, 2025-11-27 (80P(2)(d))
- Shri 1008 Digambar Jain Atishay Kshetra Papoura Ji v. ITO (Exemption) — ITAT Agra, 2026-05-18 (11, 115BBE, 12, 12AA, 68)
- Shri Ganesh Builders Ltd. v. DCIT — ITAT Nagpur, 2026-02-24 (40A(3), 50C)
- Shri Lawrence Rebello v. ITO — Indore, 2021-09-29 (4)
- Shri Mukul Rohatgi v. PCIT — ITAT Delhi, 2026-02-16 (263)
- Shri Panchmurti Education Society v. ITO — ITAT Nagpur, 2025-01-21 (11, 12A, 139(4), 143(1)(a))
- Shri Penninti Vivekananda Rao v. ADIT — ITAT Hyderabad, 2025-11-19 (270A(9))
- Shri Rupesh Laldas Dhakate v. ITO — ITAT Nagpur, 2025-05-27 (148, 149(1)(b))
- Shri Sadguru Dada Maharaj Sangavadekar Seva Pratishthan v. ITO(E) — ITAT Pune, 2026-07-20 (11)
- Siemens Limited v. DCIT — Bombay High Court, 2025-12-02 (154)
- SMT. REKHA SHEKHAWAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX — ITAT Jaipur, Pending full-judgment reconciliation (263)
- Snehdham Trust & Ors. v. ACIT — Gujarat High Court, 2025-09-17 (148A, 151A)
- SPL Gold India Pvt. Ltd. v. ACIT — Bombay High Court, 2021-10-28 (143(3))
- SPL Labs India Pvt ltd Vs ITO,Circle 6 Bangalore — Supreme Court of India, Pending full-judgment reconciliation (260A)
- SS Commotrade Private Limited v. ITO — Calcutta High Court, 2022-08-25 (148, 148A)
- Star Chemicals (Bom.) Pvt. Ltd. v. Dy. CIT — ITAT Mumbai, 2022-05-27 (32)
- Star India Private Limited v. ACIT-16(1), Mumbai — ITAT Mumbai, Pending full-judgment reconciliation
- State Bank of India v. ACIT — Supreme Court, 2022-11-04 (192, 201, 10(5) of Income-tax Act, 1961 and Rule2B of Income-tax Rules 1962)
- State of Gujarat v. Arcelor Mittal Nippon Steel India Limited — Supreme Court of India, 2022-01-21 (Section 49(2) of Gujarat Sales Tax Act 1969 read with notification issued there under)
- Sterling Court F Wing Co-op. Hsg. Society Ltd. v. ITO — ITAT Mumbai, 2026-01-12 (80P)
- Stewart Science College,Cuttack Vs ITO Ward 1(1), Cuttack — Court / Tribunal to be verified, Pending full-judgment reconciliation (148, 10/11)
- Sudesh Taneja v. ITO — Rajasthan High Court, 2022-01-27 (148)
- Suminter India Organics (P.) Ltd. v. DCIT — ITAT Mumbai, 2022-07-26 (115BAA)
- Sumit Export v. ACIT — ITAT Mumbai, 2022-11-10 (2(29AA), 2(42A), 48)
- Sun Aero Ltd. v. PCIT — Delhi High Court, 2026-07-08 (143(2), 158BC)
- Sunidhi Securities & Finance Ltd. v. DCIT — ITAT Mumbai, 2025-08-26 (151)
- Sunil Garg v. DCIT — ITAT Delhi, 2025-01-16 (145(3))
- Sunil Jain v. National Faceless Assessment Centre — Delhi High Court, 2022-07-22 (148, 251, 263 of Income-tax Act, 1961)
- Sunil Pran Sikand v. ACIT — Bombay High Court, 2024-04-19 (45, 56)
- Sunita Chaudhry (Smt.) v. ITO — ITAT Mumbai, 2022-10-13 (69)
- Sunita Purushottam Virgincar v. ITO — Bombay High Court (Goa Bench), 2024-07-04 (148, 5A)
- Suparshva Swabs (I) v. NFAC — Delhi High Court, 2025-02-24 (246A, 250)
- Suraj Pulses (P) Ltd. v. Pr. CIT-8 — ITAT Delhi, 2021-07-06 (143, 147, 148, 263)
- Sureshkumar S. Lakhotia v. National e-Assessment Centre & Ors. — Bombay High Court, 2021-09-08 (Natural Justice)
- Sushiladevi R. Somani v. ACIT — ITAT Mumbai, 2022-08-26 (48)
- Svadeshi Enterprises v. ITO — ITAT Mumbai, 2026-05-12 (145, 28, 37(1))
- Swatantra Land & Finance Pvt. Ltd. vs. Addl. Commissioner of Income Tax, Range-77, Delhi. — ITAT Delhi, Pending full-judgment reconciliation (196)
- Tata Capital Financial Services Limited v. ACIT — Bombay High Court, 2022-02-15 (147)
- Tata Communications Transformation Services v. ACIT — Bombay High Court, 2022-02-24 (148)
- Tata Sons Limited v. Dy.CIT — Bombay High Court, 2022-02-03 (147)
- The Borivali Education Society v. CIT(E) — Bombay High Court, 2025-02-17 (11, 119, 12A, Form 10B)
- The Chamber of Tax Consultants & Ors. v. CIT(E) — Bombay High Court, 2026-03-09 (12AB)
- The Chamber of Tax Consultants v. Director General of Income-Tax Systems & Ors. — Bombay High Court, 2024-12-20 (115BAC, 119, 139(4), 87A)
- The CIT, Chennai v. Mohammed Meeran Shahul Hameed — Supreme Court of India, 2021-10-07 (Section 263(2) of Income-tax Act, 1961)
- The DCIT v. Punjab Retail (P) Ltd — ITAT Indore, 2021-10-08 (115BBE and 69A)
- The Indian Institute of Architects v. ITO — ITAT Mumbai, 2022-05-19 (11)
- The Jt. Commissioner of Income Tax(OSD), Circle-5, Pune vs M/s. Runwal Realtors Pvt. Ltd — ITAT Pune, Pending full-judgment reconciliation (28(I))
- The Nakodar Primary Cooperative Agriculture Development Bank Ltd vs. Income Tax Officer, Nakodar — ITAT Amritsar, Pending full-judgment reconciliation (40A(7))
- Titiksha Chhajed v. ITO — ITAT Raipur, 2026-03-03 (87A)
- Trustar Diamond v. ACIT — ITAT Mumbai, 2023-10-23 (69C)
- UCB India Pvt. Ltd. vs. ACIT — Supreme Court of India, Pending full-judgment reconciliation (154, 37(1))
- Ujala Dyeing and Printing Mills Pvt. Ltd. v. DCIT — Gujarat High Court, 2025-03-04 (143(1), 154)
- Ultima Realtors Pvt. Ltd. v. ITO — ITAT Mumbai, 2025-06-20 (147, 148)
- Umadevi Nambiar v. Thamarasseri Roman Catholic Diocese — Supreme Court of India, 2022-04-01 (Section 3 and 41 of Transfer of Property Act and rights of Power of attorney holder)
- Union of India v. Ashish Agarwal — Supreme Court of India, 2021-11-25 (148)
- Uniroyal Sthaptya v. PCIT — ITAT Rajkot, 2022-12-20 (263, 115BBE)
- Unisource Hydro Carbon Services Private Limited & anr. v. Union of India & ors. — Calcutta High Court, 2022-04-22 (264)
- UOI v. Rajeev Bansal — Supreme Court, 2024-10-03 (TOLA, 147, 148, 149)
- Upinder Kumar Wanchoo v. Income Tax Officer — Court / Tribunal to be verified, Pending full-judgment reconciliation (148A(D), 148A)
- Uttrakhand Poorv Sainik Kalyan Nigam Ltd. vs. ITO — ITAT Dehradun Circuit Bench, 2023-06-23 (139(4), 147, 148)
- Vaibhav Maruti Dombale v. Assistant Registrar, ITAT — Bombay High Court, 2025-09-12 (254(2))
- Vapi Infrastructure and Industrial Township LLP v ITO — Bombay High Court, 2022-04-19 (147, 143(3), 133(6).)
- Vasavi Developers v. DCIT — ITAT Hyderabad, 2026-06-24 (132, 145(3), 269ST, 271DA)
- Veermata Jijabai Technological Institute v. ACIT — ITAT Mumbai, 2024-11-29 (254, DTVSV)
- Vibhavari Bharat Bhatt v. ITO (International Taxation) — Bombay High Court, 2026-02-09 (148A, 151A)
- Vijay Maneklal Banushali v. ITO — ITAT Mumbai, 2025-01-13 (68)
- Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax — Supreme Court, 2025-02-07 (139(1), 276CC)
- Vipul Agarwal v. ITO — Delhi High Court, 2022-07-19 (2(35), 276CC and 279 of Income-tax Act, 1961)
- Vishal Ashwin Patel v. ACIT — Supreme Court of India, 2022-01-11 (148)
- Vishva Kalyan Foundation v. ITO — ITAT Ahmedabad, 2026-01-28 (11, 12A)
- Vodafone Idea Ltd. v. Central Processing Centre — Bombay High Court, 2023-11-08 (144C)
- Western Arch Developers v. PCIT — Bombay High Court, 2025-08-04 (119, 139, 80IBA)
- WIPRO Finance Limited v. CIT — Supreme Court of India, 2022-04-12 (Section 37, 43A and 254 of Income-tax Act, 1961)
- Yogini Bipin Soneta v. ITO — Bombay High Court, 2022-01-03 (147)
- Young Indians v. ADIT(E) — ITAT Delhi, 2022-03-31 (Section 11, 28(iv), 56, 148, 151 of Income-tax Act, 1961.)
- Yuvraj v. ITO Bhopal — Madhya Pradesh High Court, 2021-12-06 (Section 148, 148A of Income-tax Act, 1961)
- Zainul Abedin Ghaswala v. NFAC — ITAT Mumbai, Pending full-judgment reconciliation (54F)
Goods and Services Tax 298 judgments
- ADITYA MADAAN v. COMMISSIONER CGST GST COMMISSIONERATE DELHI & ORS. — Delhi High Court, 2025-05-23 (GST statutory provision - Section 29(2), GST statutory provision - Section 107)
- Amil And Another v. State Of U.P. And 3 Others — Allahabad High Court, 2023-01-27 (GST statutory provision - Section 129(1))
- Amit Gupta v. Directorate General Of Gst Intelligence — Allahabad High Court, 2023-05-08 (GST statutory provision - Section 41A, GST statutory provision - Section 69, GST statutory provision - Section 132(1), GST statutory provision - Section 138)
- Ansal Hi-Tech Town Ships Limited v. State Of Up And 2 Others — Allahabad High Court, 2024-02-15 (GST statutory provision - Section 107)
- Anshul Goyal v. State Of U.P. And Another — Allahabad High Court, 2024-03-07 (GST statutory provision - Section 34, GST statutory provision - Section 46(1), GST statutory provision - Section 420, GST statutory provision - Section 438)
- ASHISH GUPTA v. ASSISTANT COMMISSIONER DIVISION SHAHDARA EAST DELHI CGST & ORS. — Delhi High Court, 2025-09-09 (GST statutory provision - Section 2(106), GST statutory provision - Section 73, GST statutory provision - Section 73(10), GST statutory provision - Section 74, GST statutory provision - Section 74(3), GST statutory provision - Section 74(4))
- Bhagat Ram Om Prakash Agro Private Limited and Another v. Commissioner, Central Tax, GST Delhi-East — Delhi High Court, 2023-12-07 (GST statutory provision - Section 67(1), GST statutory provision - Section 70)
- Cable and Wireless Global India Private Limited v. Assistant Commissioner, CGST and Others — Delhi High Court, 2024-09-26 (GST statutory provision - Section 2, GST statutory provision - Section 2(15), GST statutory provision - Section 2(6), GST statutory provision - Section 2(71), GST statutory provision - Section 8, GST statutory provision - Section 22, GST statutory provision - Section 24, GST statutory provision - Section 25, GST statutory provision - Section 51)
- CGST, Delhi West v. Vishal Goyal — Delhi High Court, 2026-01-12 (GST statutory provision - Section 20, GST statutory provision - Section 25, GST statutory provision - Section 42, GST statutory provision - Section 53, GST statutory provision - Section 67(2), GST statutory provision - Section 70, GST statutory provision - Section 132, GST statutory provision - Section 132(1), GST statutory provision - Section 132(5), GST statutory provision - Section 439C, GST statutory provision - Section 482)
- Chief Commissioner of Central Goods and Service Tax v. M/s Safari Retreats Private Limited — Supreme Court of India, 2024-10-03 (GST statutory provision - Section 2(102), GST statutory provision - Section 2(119), GST statutory provision - Section 2(62), GST statutory provision - Section 2(94), GST statutory provision - Section 2(98), GST statutory provision - Section 3, GST statutory provision - Section 3(26), GST statutory provision - Section 3(36), GST statutory provision - Section 7, GST statutory provision - Section 9, GST statutory provision - Section 10, GST statutory provision - Section 10(5), GST statutory provision - Section 15, GST statutory provision - Section 16, GST statutory provision - Section 16(1), GST statutory provision - Section 16(3), GST statutory provision - Section 16(4), GST statutory provision - Section 17)
- Clear Secured Services Private Limited, Thru. Shailendra Dubey, Authorized Signatory v. Commissioner, State Tax Gst, U.P. Commercial Tax, Lucknow And Another — Allahabad High Court (Lucknow Bench), 2023-11-23 (GST statutory provision - Section 47, GST statutory provision - Section 51, GST statutory provision - Section 62, GST statutory provision - Section 63, GST statutory provision - Section 64, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 122, GST statutory provision - Section 122(1), GST statutory provision - Section 123, GST statutory provision - Section 125, GST statutory provision - Section 126, GST statutory provision - Section 126(2), GST statutory provision - Section 127, GST statutory provision - Section 128, GST statutory provision - Section 129, GST statutory provision - Section 130, GST statutory provision - Section 150)
- CONCEPT EATERIES PRIVATE LIMITED v. UNION OF INDIA & ORS. — Delhi High Court, 2025-11-11 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- Dayamalam Consulting And Construction Pvt. Ltd. Thru. Its Director Daya Ram Yadav Lko. v. Union Of India Thru. Secy. Ministry Of Finance North Block New Delhi And 5 Others — Allahabad High Court (Lucknow Bench), 2023-02-10
- Deepanshu Srivastava v. Union of India through Department of Revenue, DGGI Lucknow Zonal Unit — Allahabad High Court, 2024-03-19 (GST statutory provision - Section 6, GST statutory provision - Section 11, GST statutory provision - Section 25, GST statutory provision - Section 41, GST statutory provision - Section 41A, GST statutory provision - Section 41A(1), GST statutory provision - Section 41A(3), GST statutory provision - Section 59, GST statutory provision - Section 60, GST statutory provision - Section 61, GST statutory provision - Section 62, GST statutory provision - Section 63)
- Devansh Wire and Cables Private Limited v. Joint Commissioner, CGST Delhi-East and Others — Delhi High Court, 2025-11-11 (GST statutory provision - Section 2(106), GST statutory provision - Section 20, GST statutory provision - Section 50, GST statutory provision - Section 73, GST statutory provision - Section 73(10), GST statutory provision - Section 74, GST statutory provision - Section 74(1), GST statutory provision - Section 74(3), GST statutory provision - Section 74(4), GST statutory provision - Section 79, GST statutory provision - Section 83, GST statutory provision - Section 83(1))
- Devlok Distributors, Lko. Thru. Partner Shri Devesh Rastogi v. Union Of India Thru. Ministry Of Finance (Deptt. Of Revenue ) Thru. Secy. , New Delhi And 4 Others — Allahabad High Court (Lucknow Bench), 2024-03-20 (GST statutory provision - Section 73(9), GST statutory provision - Section 74, GST statutory provision - Section 75(4))
- DIRECTORATE GENERAL OF GST INTELLIGENCE v. CHAMAN GOEL — Delhi High Court, 2024-01-19 (GST statutory provision - Section 69, GST statutory provision - Section 70, GST statutory provision - Section 132, GST statutory provision - Section 132(1), GST statutory provision - Section 438)
- DIRECTORATE GENERAL OF GST INTELLIGENCE v. GIRISH SACHDEVA — Delhi High Court, 2026-06-05 (GST statutory provision - Section 70, GST statutory provision - Section 132, GST statutory provision - Section 438, GST statutory provision - Section 438C, GST statutory provision - Section 482)
- DIRECTORATE GENERAL OF GST INTELLIGENCE v. JITENDER KUMAR — Delhi High Court, 2024-01-19 (GST statutory provision - Section 69, GST statutory provision - Section 70, GST statutory provision - Section 132(1), GST statutory provision - Section 438)
- DIRECTORATE GENERAL OF GST INTELLIGENCE v. MANISH GOYAL — Delhi High Court, 2024-01-19 (GST statutory provision - Section 70, GST statutory provision - Section 132(1), GST statutory provision - Section 136)
- DL Support Services India Private Limited v. Additional Commissioner, CGST Appeals-II, Delhi and Another — Delhi High Court, 2023-03-22 (GST statutory provision - Section 2(13), GST statutory provision - Section 2(6), GST statutory provision - Section 8, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 107, GST statutory provision - Section 107(11))
- Dr. Ambedakar Enterprisese, Through Its Proprietor, Mr. Munib Ram v. State of U.P. and Another — Allahabad High Court, 2023-05-31 (GST statutory provision - Section 73(8))
- Elesh Agrawal v. Union Of India And 2 Others — Allahabad High Court, 2023-05-31 (GST statutory provision - Section 74(5), GST statutory provision - Section 142, GST statutory provision - Section 142(1A))
- Engineered And Innovative Pvt. Ltd. Thru. Director Shivam Kumar v. State Of U.P. Thru. Prin. Secy. Tax And Registration,Civil Sectt. Lko. And 3 Others — Allahabad High Court (Lucknow Bench), 2024-02-08 (GST statutory provision - Section 107)
- Eveready Industries India Ltd. v. State of Uttar Pradesh and Others — Allahabad High Court, 2024-05-31 (GST statutory provision - Section 4, GST statutory provision - Section 10, GST statutory provision - Section 39, GST statutory provision - Section 50, GST statutory provision - Section 65(4), GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 74(1), GST statutory provision - Section 74(9), GST statutory provision - Section 75, GST statutory provision - Section 75(2), GST statutory provision - Section 75(4))
- GAMELOFT SOFTWARE PRIVATE LIMITED v. ASSISTANT COMMISSIONER OF CENTRAL TAX, RANGE 152 & ANR. — Delhi High Court, 2025-10-28 (GST statutory provision - Section 39, GST statutory provision - Section 49, GST statutory provision - Section 54, GST statutory provision - Section 54(1), GST statutory provision - Section 56, GST statutory provision - Section 57)
- GLOBAL TECH FAB v. GOVERNMENT OF NCT DELHI &ANR. — Delhi High Court, 2025-11-07 (GST statutory provision - Section 73, GST statutory provision - Section 83, GST statutory provision - Section 107, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- Globe Overseas Pvt. Ltd. through Director Vipin Mittal v. Commissioner of DGST and Others — Delhi High Court, 2025-12-24 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- GMG TRADELINK PVT. LTD. v. DIRECTORATE GENERAL OF GST INTELLIGENCE HQ & ORS. — Delhi High Court, 2025-10-27 (GST statutory provision - Section 83, GST statutory provision - Section 122)
- H/S HALDER ENTERPRISES v. STATE OF U.P. AND OTHERS — Allahabad High Court, 2023-12-11 (GST statutory provision - Section 129, GST statutory provision - Section 129(1))
- Hcl Infotech Ltd v. Commissioner, Commercial Tax And Another — Allahabad High Court, 2024-09-27 (GST statutory provision - Section 11A, GST statutory provision - Section 11A(1), GST statutory provision - Section 50, GST statutory provision - Section 61, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 140, GST statutory provision - Section 140(1), GST statutory provision - Section 140(8), GST statutory provision - Section 140(9))
- Heal Health Connect Solutions Private Limited v. Commissioner of Delhi Goods and Services Tax and Others — Delhi High Court, 2025-08-19 (GST statutory provision - Section 16, GST statutory provision - Section 16(4), GST statutory provision - Section 16(5), GST statutory provision - Section 37, GST statutory provision - Section 39, GST statutory provision - Section 49, GST statutory provision - Section 107)
- Hemant Kumar v. State Of Up And 3 Others — Allahabad High Court, 2024-03-05 (GST statutory provision - Section 107)
- Hemant Taneja v. State Of U.P. And 3 Others — Allahabad High Court, 2023-11-21 (GST statutory provision - Section 67, GST statutory provision - Section 68, GST statutory provision - Section 107, GST statutory provision - Section 129, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3), GST statutory provision - Section 138)
- Hindalco Industries Limited v. State of U.P. and Another — Allahabad High Court, 2023-04-18 (GST statutory provision - Section 20, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3))
- Hindustan Paper Machinery Industries v. Commissioner Cgst And 2 Others — Allahabad High Court, 2023-11-08 (GST statutory provision - Section 39)
- J.K. Cement Ltd. v. State Of U.P. And 3 Others — Allahabad High Court, 2023-08-28 (GST statutory provision - Section 122, GST statutory provision - Section 129)
- JATIN GROVER v. COMMISSIONER OF DGST & ORS. — Delhi High Court, 2025-05-06 (GST statutory provision - Section 73, GST statutory provision - Section 107, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- Justwork Technologies Private Limited v. Sales Tax Officer, DGST and Another — Delhi High Court, 2025-11-27 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- KAMAL ENVIROTECH PVT. LTD v. COMMISSIONER OF GST AND ANR — Delhi High Court, 2025-01-17 (GST statutory provision - Section 1, GST statutory provision - Section 2, GST statutory provision - Section 10, GST statutory provision - Section 12, GST statutory provision - Section 20, GST statutory provision - Section 21(1), GST statutory provision - Section 21A, GST statutory provision - Section 22(2), GST statutory provision - Section 32, GST statutory provision - Section 45(6), GST statutory provision - Section 47, GST statutory provision - Section 48)
- Kps Iron And Alloys Company Private Limited v. Union Of India And 3 Others — Allahabad High Court, 2024-01-12 (GST statutory provision - Section 67)
- KSHITIJ GHILDIYAL v. DIRECTOR GENERAL OF GST INTELLIGENCE, DELHI — Delhi High Court, 2024-12-16 (GST statutory provision - Section 19, GST statutory provision - Section 19(1), GST statutory provision - Section 43B, GST statutory provision - Section 45, GST statutory provision - Section 47, GST statutory provision - Section 50, GST statutory provision - Section 58, GST statutory provision - Section 67, GST statutory provision - Section 69, GST statutory provision - Section 69(1), GST statutory provision - Section 69(2), GST statutory provision - Section 70)
- M S G S INDUSTRIES v. COMMISSIONER OF CENTRAL TAX AND GST DELHI WEST — Delhi High Court, 2025-05-20 (GST statutory provision - Section 39, GST statutory provision - Section 49, GST statutory provision - Section 54, GST statutory provision - Section 54(1), GST statutory provision - Section 54(7), GST statutory provision - Section 56, GST statutory provision - Section 57, GST statutory provision - Section 107(12))
- M.R. Consultants And Constructions, Lko. Thru. Partner Dinesh Kumar Singh v. State Of U.P. Thru. Prin. Secy. Revenue Deptt., Lko. And 4 Others — Allahabad High Court (Lucknow Bench), 2023-02-22
- M/ S JVG TECHNOLOGY PRIVATE LIMITED v. COMMISSIONER CGST, DELHI WEST AND ANR — Delhi High Court, 2025-05-23 (GST statutory provision - Section 54, GST statutory provision - Section 54(11), GST statutory provision - Section 56, GST statutory provision - Section 107(12))
- M/S A J Sugandhi Pvt Ltd v. State Of U.P. And 3 Others — Allahabad High Court, 2023-11-24 (GST statutory provision - Section 129)
- M/S A.K. Infra And Associates Thru. Its Proprietor Amit Kumar v. State Of U.P. Thru. Its Prin. Secy. Ministry Of Finance Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-01-23
- M/S Abhay Traders v. Commissioner Commercial Tax U.P. Lucknow And Another — Allahabad High Court, 2023-07-14 (GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 74(9))
- M/S Abhishek Trading Corporation v. Commissioner (Appeals) And Another — Allahabad High Court, 2024-01-19 (GST statutory provision - Section 5, GST statutory provision - Section 35, GST statutory provision - Section 107)
- M/S Abidi Poultry Industries Private Limited And Another v. Union Of India And 2 Others — Allahabad High Court, 2024-03-20 (GST statutory provision - Section 107)
- M/S Adarsh Tobacco Co. v. State Of U.P. And 3 Others — Allahabad High Court, 2023-03-17 (GST statutory provision - Section 67, GST statutory provision - Section 74)
- M/S Agarwal Construction Company Thru. Sole Proprietor Naresh Kumar Agarwal v. Commissioner State Tax And 2 Others — Allahabad High Court (Lucknow Bench), 2023-02-23
- M/S Agarwal Steel (Proprietorship), Amethi Thru. Proprietor Mr. Devi Prasad Agarwal v. The Commissioner Goods And Services Tax (Gst) U.P. Lko. And Others — Allahabad High Court (Lucknow Bench), 2023-10-30 (GST statutory provision - Section 107)
- M/S Alok Traders v. Commissioner Commercial Taxes And 2 Others — Allahabad High Court, 2022-04-27 (GST statutory provision - Section 2, GST statutory provision - Section 3, GST statutory provision - Section 16, GST statutory provision - Section 27, GST statutory provision - Section 31, GST statutory provision - Section 33, GST statutory provision - Section 39, GST statutory provision - Section 49, GST statutory provision - Section 54, GST statutory provision - Section 54(1), GST statutory provision - Section 55, GST statutory provision - Section 56)
- M/S Anchor Health v. Additional Commissioner And Another — Allahabad High Court, 2023-01-04 (GST statutory provision - Section 20, GST statutory provision - Section 129)
- M/S Ankit Motors v. State Of U.P. And 2 Others — Allahabad High Court, 2023-11-03 (GST statutory provision - Section 107, GST statutory provision - Section 107(4))
- M/S Ankit Motors v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-13 (GST statutory provision - Section 107, GST statutory provision - Section 107(4))
- M/S Ankit Motors v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-13 (GST statutory provision - Section 107, GST statutory provision - Section 107(4))
- M/S Ankit Motors v. State Of U.P. And 2 Others — Allahabad High Court, 2023-03-29 (GST statutory provision - Section 107, GST statutory provision - Section 107(4))
- M/S Anshul Advertising Agency, Lko. Thru. Proprietor Mr. Mritunjay Kumar v. Union Of India Thru. Secy. Ministry Finance, New Delhi And 5 Others — Allahabad High Court (Lucknow Bench), 2023-03-01
- M/S Anupam Electricals And Electronics v. State of U.P. and Another — Allahabad High Court, 2023-08-29 (GST statutory provision - Section 18)
- M/S Anya Traders v. Union Of India And 3 Others — Allahabad High Court, 2023-05-16 (GST statutory provision - Section 12A, GST statutory provision - Section 23(4), GST statutory provision - Section 54, GST statutory provision - Section 54(1), GST statutory provision - Section 138)
- M/S Aradhya Associates, Lko. Thru. Partner Shri Dinesh Singh v. Union Of India Thru. Secy. Ministry Of Finance, New Delhi And 5 Others — Allahabad High Court (Lucknow Bench), 2023-03-03
- M/S Arohi Enterprises, Through Its Secretary, Rajan v. Union Of India And 3 Others — Allahabad High Court, 2023-07-27
- M/S Aryavart Agencies,Lucknow Thru. Proprietor Rajeev Uniyal v. State Of U.P. Thru. Prin. Secy. Ministry Of Finance,Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2024-03-18 (GST statutory provision - Section 29, GST statutory provision - Section 39)
- M/S Ashoka P.U. Foam (India) Pvt. Ltd. v. State Of U.P. And 3 Others — Allahabad High Court, 2024-01-24 (GST statutory provision - Section 129)
- M/S Ayann Traders v. State Of U.P. And 3 Others — Allahabad High Court, 2023-02-27 (GST statutory provision - Section 129(3))
- M/S B L Pahariya Medical Store v. State of U.P. and Another — Allahabad High Court, 2023-08-22 (GST statutory provision - Section 75(4))
- M/S Bajrang Building Material v. State Of U.P. And 2 Others — Allahabad High Court, 2023-08-22 (GST statutory provision - Section 75(4))
- M/S Balaji Brick Field Thru. Its Proprietor Mr. Pramit Kumar Mishra Hardoi v. Union Of India Thru. Secy. Ministry Of Finance New Delhi And 5 Others — Allahabad High Court (Lucknow Bench), 2023-02-03
- M/S Balaji Traders And Another v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-06 (GST statutory provision - Section 122, GST statutory provision - Section 129, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3), GST statutory provision - Section 130)
- M/s Betterbot Tech Services Private Limited v. Union of India and Others — Allahabad High Court, 2026-04-29 (GST statutory provision - Section 29(2))
- M/S Bhagwati Ent Udyog v. Union Of India And 4 Others — Allahabad High Court, 2023-01-27 (GST statutory provision - Section 35, GST statutory provision - Section 67, GST statutory provision - Section 70)
- M/S Bharat Precision Instrument Co. v. Additional Commissioner Grade 2 And Another — Allahabad High Court, 2024-01-18 (GST statutory provision - Section 122, GST statutory provision - Section 129(3))
- M/S Bhardwaj Constructions Thru. Its Authorized Representative Alok Mani v. State Of U.P. Thru. Its Secy. P.W.D. Lko. And 4 Others — Allahabad High Court (Lucknow Bench), 2023-02-07
- M/S Bhawani Traders v. State of U.P. and Another — Allahabad High Court, 2023-07-24 (GST statutory provision - Section 129, GST statutory provision - Section 129(1))
- M/S Brijesh Kumar Singh Thru. Its Partner Brijesh Kumar Singh v. State Of U.P. Thru. Prin. Secy. Institutional Finance Govt. Lko. And Another — Allahabad High Court (Lucknow Bench), 2023-10-09 (GST statutory provision - Section 75(4))
- M/S Brijesh Kumar Singh Thru. Partner Brijesh Kumar Singh v. State Of U.P. Thru. Prin. Secy. (Institutional Finance) U.P. Govt. Lko. And Another — Allahabad High Court (Lucknow Bench), 2023-10-09 (GST statutory provision - Section 75(4))
- M/S Brijesh Stone Product v. Additional Commissioner Appeals And Another — Allahabad High Court, 2024-02-27 (GST statutory provision - Section 107)
- M/s Chandra Sain through Proprietor Chandra Sain v. Union of India and Others — Allahabad High Court, 2022-09-22 (GST statutory provision - Section 29, GST statutory provision - Section 107, GST statutory provision - Section 107(4))
- M/S CLASSIC CONSTRUCTION CO v. UNION OF INDIA & ORS. — Delhi High Court, 2025-08-18 (GST statutory provision - Section 10, GST statutory provision - Section 61, GST statutory provision - Section 73, GST statutory provision - Section 107, GST statutory provision - Section 107(1), GST statutory provision - Section 107(4))
- M/S Daimond Steel v. State Of Up And 3 Others — Allahabad High Court, 2023-04-06 (GST statutory provision - Section 7, GST statutory provision - Section 15, GST statutory provision - Section 61(3), GST statutory provision - Section 62, GST statutory provision - Section 67, GST statutory provision - Section 73, GST statutory provision - Section 74)
- M/S Dashmesh Infratech Private Limited, Thru. Its Director Meeta Singh v. Union Of India Thru. Secy. Ministry Of Finance And 5 Others — Allahabad High Court (Lucknow Bench), 2023-02-08
- M/S Desai Brothers Limited Ratanpur v. State Of U.P. And 3 Others — Allahabad High Court, 2023-08-10 (GST statutory provision - Section 7, GST statutory provision - Section 20, GST statutory provision - Section 54, GST statutory provision - Section 54(1), GST statutory provision - Section 54(7), GST statutory provision - Section 56, GST statutory provision - Section 129(3))
- M/S Dharmadutt Brick Field , Bahraich Thru. Proprietor Mr. Dharmadutt v. State Of U.P. Thru. Addl.Chief Secy. , State Tax Civil Secrt. U.P. Govt. Lko. And Others — Allahabad High Court (Lucknow Bench), 2024-02-02
- M/S Dial For Cool v. State Of U.P. And 2 Others — Allahabad High Court, 2023-11-30 (GST statutory provision - Section 107, GST statutory provision - Section 107(1), GST statutory provision - Section 169)
- M/S Eastern Machine Bricks And Tiles Industries Private Limited v. State Of U.P. And 3 Others — Allahabad High Court, 2024-01-08 (GST statutory provision - Section 23, GST statutory provision - Section 29, GST statutory provision - Section 74)
- M/S Ennkay Timbers And Another v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-11 (GST statutory provision - Section 29)
- M/S Ester Industries Ltd. Through Its Authorized Signatory Shailendra Kumar Singh v. State Of U.P. And 3 Others — Allahabad High Court, 2023-12-01 (GST statutory provision - Section 122, GST statutory provision - Section 129, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3), GST statutory provision - Section 130)
- M/S EVERSHINE POLYMERS v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH — Delhi High Court, 2025-08-20 (GST statutory provision - Section 2(106), GST statutory provision - Section 73, GST statutory provision - Section 73(10), GST statutory provision - Section 74, GST statutory provision - Section 74(3), GST statutory provision - Section 74(4), GST statutory provision - Section 107)
- M/S EVES FASHION v. UNION OF INDIA & ORS. — Delhi High Court, 2025-11-27 (GST statutory provision - Section 39, GST statutory provision - Section 107)
- M/S Falguni Steels v. State Of U.P. And 2 Others — Allahabad High Court, 2024-01-25 (GST statutory provision - Section 31, GST statutory provision - Section 68, GST statutory provision - Section 107, GST statutory provision - Section 122, GST statutory provision - Section 129, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3), GST statutory provision - Section 130)
- M/S G.K.Trading Company v. Union Of India And 4 Others — Allahabad High Court, 2020-12-02 (GST statutory provision - Section 2, GST statutory provision - Section 2(91), GST statutory provision - Section 4, GST statutory provision - Section 6, GST statutory provision - Section 6(2), GST statutory provision - Section 44, GST statutory provision - Section 66, GST statutory provision - Section 67, GST statutory provision - Section 68, GST statutory provision - Section 69, GST statutory provision - Section 70, GST statutory provision - Section 70(1))
- M/S G.S INDUSTRIES v. COMMISSIONER OF CENTRAL TAX AND GST, DELHI (WEST) — Delhi High Court, 2024-12-16 (GST statutory provision - Section 107, GST statutory provision - Section 107(12), GST statutory provision - Section 107(2))
- M/S GANGA ENTERPRISES v. ASSISTANT COMMISSIONER, CGST, DELHI EAST COMMISSIONERATE — Delhi High Court, 2025-11-18 (GST statutory provision - Section 73, GST statutory provision - Section 73(1), GST statutory provision - Section 168, GST statutory provision - Section 168A)
- M/S Gaurav Enterprizes v. State of U.P. and Another — Allahabad High Court, 2023-10-13 (GST statutory provision - Section 74, GST statutory provision - Section 75(4))
- M/S Global International And Another v. Union Of India And 3 Others — Allahabad High Court, 2023-12-22 (GST statutory provision - Section 34, GST statutory provision - Section 45, GST statutory provision - Section 45(2), GST statutory provision - Section 48, GST statutory provision - Section 49, GST statutory provision - Section 63, GST statutory provision - Section 111, GST statutory provision - Section 118, GST statutory provision - Section 170)
- M/s GLOBE PANEL INDUSTRIES INDIA PVT. LTD. v. STATE OF U.P. AND OTHERS — Allahabad High Court, 2024-02-05 (GST statutory provision - Section 129(3))
- M/S Graziano Trasmissioni v. Goods And Services Tax And 5 Others — Allahabad High Court, 2024-05-31 (GST statutory provision - Section 2(1), GST statutory provision - Section 3, GST statutory provision - Section 7, GST statutory provision - Section 8, GST statutory provision - Section 10, GST statutory provision - Section 12A, GST statutory provision - Section 20, GST statutory provision - Section 21, GST statutory provision - Section 22, GST statutory provision - Section 23, GST statutory provision - Section 25, GST statutory provision - Section 39)
- M/S Harbir Singh Contractor And Another v. Union Of India And 4 Others — Allahabad High Court, 2023-10-26 (GST statutory provision - Section 2, GST statutory provision - Section 2(61), GST statutory provision - Section 3, GST statutory provision - Section 4, GST statutory provision - Section 10, GST statutory provision - Section 14, GST statutory provision - Section 20, GST statutory provision - Section 22, GST statutory provision - Section 24, GST statutory provision - Section 25, GST statutory provision - Section 27, GST statutory provision - Section 31, GST statutory provision - Section 35, GST statutory provision - Section 37, GST statutory provision - Section 38, GST statutory provision - Section 39, GST statutory provision - Section 46, GST statutory provision - Section 49)
- M/S Hari Om General Store Proprietor Ghan Shyam Kesari v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-07 (GST statutory provision - Section 107)
- M/S HCC VCCL JOINT VENTURE v. UNION OF INDIA & ORS. — Delhi High Court, 2024-11-05 (GST statutory provision - Section 15, GST statutory provision - Section 16, GST statutory provision - Section 16(2), GST statutory provision - Section 17, GST statutory provision - Section 25, GST statutory provision - Section 27, GST statutory provision - Section 33, GST statutory provision - Section 37, GST statutory provision - Section 38, GST statutory provision - Section 39, GST statutory provision - Section 41, GST statutory provision - Section 49)
- M/S Indeutsch Industries Private Limited v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-19 (GST statutory provision - Section 129(3))
- M/S Jagjit Enterprises Pvt. Ltd. Industrial Area Lko. Thru. Its Managing Director Harmeet Mann v. State Of U.P. Thru. Secy. State Tax U.P. Govt. Civil Sectt. Lko. And Others — Allahabad High Court (Lucknow Bench), 2023-04-10 (GST statutory provision - Section 74, GST statutory provision - Section 75(4))
- M/S Jai Vindhya Udyog Thru. Its Partner Niraj Kumar Agarwal v. State Of U.P. Thru. Prin. Secy. (Institutional Finance) Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-10-09 (GST statutory provision - Section 73, GST statutory provision - Section 73(9), GST statutory provision - Section 75(4), GST statutory provision - Section 107)
- M/S Jalsa Resorts Thru. Director Rajendra Singh And Another v. State Of U.P. Tax Deptt. Thru. Prin. Secy. Govt. U.P. Civil Sectt. Lko. And Others — Allahabad High Court (Lucknow Bench), 2023-05-01 (GST statutory provision - Section 74, GST statutory provision - Section 107)
- M/S JASMEET TRADING COMPANY v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH — Delhi High Court, 2025-05-30 (GST statutory provision - Section 16, GST statutory provision - Section 107, GST statutory provision - Section 122(1), GST statutory provision - Section 122(3))
- M/S Jps Buildtech Private Limited v. State of U.P. and Another — Allahabad High Court, 2023-11-07 (GST statutory provision - Section 75(4))
- M/S Jyoti Traders v. State Of U.P. And 2 Others — Allahabad High Court, 2023-01-09 (GST statutory provision - Section 129)
- M/S K.D.Enterprises v. State of U.P. and Another — Allahabad High Court, 2023-11-21 (GST statutory provision - Section 45(4), GST statutory provision - Section 73, GST statutory provision - Section 75(4))
- M/S K.J. Enterprises v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-01 (GST statutory provision - Section 29, GST statutory provision - Section 70, GST statutory provision - Section 74, GST statutory provision - Section 75(4), GST statutory provision - Section 107, GST statutory provision - Section 226, GST statutory provision - Section 269)
- M/S K.K. CONSTRUCTION CO. v. COMMISSIONER OF SGST, DELHI & ANR. — Delhi High Court, 2025-08-26 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- M/S K.K.R. Industries v. Union Of India And 4 Others — Allahabad High Court, 2023-11-21 (GST statutory provision - Section 10, GST statutory provision - Section 25, GST statutory provision - Section 29, GST statutory provision - Section 29(2))
- M/S K.M. Foods Infrastructure Pvt Ltd v. Joint Commissioner And Another — Allahabad High Court, 2023-09-26 (GST statutory provision - Section 50, GST statutory provision - Section 74, GST statutory provision - Section 107, GST statutory provision - Section 122)
- M/s Kalyr Retail Pvt. Ltd., successor in interest of M/s Freeway Clothing Company v. Commissioner of GST, Delhi and Others — Delhi High Court, 2025-10-31 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- M/S Kapil Transport Company Through Its Proprietor Kakkumal v. State Of U.P. Through Secretary Institutional Finance, U.P. Government, Lucknow And 2 Others — Allahabad High Court, 2024-02-12 (GST statutory provision - Section 107(11), GST statutory provision - Section 129(1), GST statutory provision - Section 129(3))
- M/S Kay Pan Fragrance Pvt. Ltd. v. State Of U.P. And 4 Others — Allahabad High Court, 2024-02-23 (GST statutory provision - Section 107, GST statutory provision - Section 129(3))
- M/S Kenten Beverages Llp Lko. Thru. Its Partner Sanjay Mago v. State Of U.P. Thru. Prin. Secy. (Institutional Finance) U.P. Govt. Lko. And Another — Allahabad High Court (Lucknow Bench), 2024-03-05 (GST statutory provision - Section 75(4))
- M/S Khan Enterprises v. Additional Commissioner And Another — Allahabad High Court, 2023-09-04 (GST statutory provision - Section 129(1), GST statutory provision - Section 129(3))
- M/S Kronos Solutions India Private Limited v. Union Of India And 4 Others — Allahabad High Court, 2024-01-31 (GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 107(11), GST statutory provision - Section 112)
- M/S Kumar Brothers v. Additional Commissioner Grade -2 (Appeal), Commercial Tax, Judicial Division, Basti And 2 Others — Allahabad High Court, 2023-10-03 (GST statutory provision - Section 129)
- M/S Lakhdatar Traders v. State Of Up And 2 Others — Allahabad High Court, 2024-11-11 (GST statutory provision - Section 20, GST statutory provision - Section 129, GST statutory provision - Section 129(1))
- M/S Maa Kamakhya Trader v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-16 (GST statutory provision - Section 20, GST statutory provision - Section 129, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3))
- M/S Maa Mahamaya Alloys Pvt. Ltd. v. State Of U.P. And 3 Others — Allahabad High Court, 2023-03-23 (GST statutory provision - Section 15, GST statutory provision - Section 15(1), GST statutory provision - Section 15(2), GST statutory provision - Section 15(3), GST statutory provision - Section 67, GST statutory provision - Section 67(1), GST statutory provision - Section 70, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 75, GST statutory provision - Section 122, GST statutory provision - Section 130, GST statutory provision - Section 130(1), GST statutory provision - Section 130(3), GST statutory provision - Section 130(4), GST statutory provision - Section 169, GST statutory provision - Section 169(1))
- M/S MAHAJAN FABRICS PVT. LTD. v. COMMISSIONER, CGST AND ORS. — Delhi High Court, 2023-02-06 (GST statutory provision - Section 1, GST statutory provision - Section 16, GST statutory provision - Section 16(2), GST statutory provision - Section 37, GST statutory provision - Section 38, GST statutory provision - Section 39, GST statutory provision - Section 41, GST statutory provision - Section 49, GST statutory provision - Section 107(2))
- M/S Mahendra Educational Pvt. Ltd. Lko. Thru. Director Naveen Kumar Jain v. State Of U.P. Thru. Prin. Secy. (Institutional Finance) Govt. Of U.P. Lko. And Another — Allahabad High Court (Lucknow Bench), 2024-03-05 (GST statutory provision - Section 75(4))
- M/S Mahendra Skills Training And Development Pvt. Ltd. Lko. Thru. Director Naveen Kumar Jain v. State Of U.P. Thru. Prin. Secy. (Institutional Finance) U.P. Govt. Lko. And Another — Allahabad High Court (Lucknow Bench), 2024-03-05 (GST statutory provision - Section 75(4))
- M/S Makewell Pharma Gomti Nagar Lucknow Thru. Proprietor Saurabh Kumar Singh v. State Of U.P. Thru. Prin. Secy. Ministry Of Finance, Lucknow And Another — Allahabad High Court (Lucknow Bench), 2023-10-16 (GST statutory provision - Section 39)
- M/S Malik Traders v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-18 (GST statutory provision - Section 16, GST statutory provision - Section 37, GST statutory provision - Section 39, GST statutory provision - Section 41, GST statutory provision - Section 43A, GST statutory provision - Section 49, GST statutory provision - Section 50, GST statutory provision - Section 70, GST statutory provision - Section 73, GST statutory provision - Section 74)
- M/S Manoj Steel Traders v. State Of U.P. And 2 Others — Allahabad High Court, 2023-08-23 (GST statutory provision - Section 5, GST statutory provision - Section 107, GST statutory provision - Section 129(3), GST statutory provision - Section 169, GST statutory provision - Section 169(1))
- M/S Mansoori Enterprises Thru. Prop. Mohd. Shakeel v. U.O.I. Thru. Secy. Ministry Of Finanace Deptt. Of Revenue,New Delhi And 2 Others — Allahabad High Court (Lucknow Bench), 2024-02-23 (GST statutory provision - Section 73)
- M/S Margo Brush India And 4 Others v. State of U.P. and Another — Allahabad High Court, 2023-01-16 (GST statutory provision - Section 129(1))
- M/S MATHUR POLYMERS v. UNION OF INDIA & ORS. — Delhi High Court, 2025-08-26 (GST statutory provision - Section 2(106), GST statutory provision - Section 73, GST statutory provision - Section 73(10), GST statutory provision - Section 74, GST statutory provision - Section 74(10), GST statutory provision - Section 74(3), GST statutory provision - Section 74(4), GST statutory provision - Section 169, GST statutory provision - Section 169(1), GST statutory provision - Section 169(2))
- M/S Meerarch Construction, Thru. Pro. Ms Archana Singh v. Union Of India Thru. Secy. Ministry Of Finance North Block And 3 Others — Allahabad High Court (Lucknow Bench), 2023-02-17
- M/S Millennium Impex Pvt. Ltd. v. Additional Commissioner Grade-2 (Appeal) - I State Tax, Noida And 2 Others — Allahabad High Court, 2023-10-18 (GST statutory provision - Section 20, GST statutory provision - Section 68, GST statutory provision - Section 122, GST statutory provision - Section 129)
- M/S Modern Steel v. Additional Commissioner And Another — Allahabad High Court, 2023-10-19 (GST statutory provision - Section 74, GST statutory provision - Section 74(1), GST statutory provision - Section 74(9), GST statutory provision - Section 75(4), GST statutory provision - Section 107, GST statutory provision - Section 107(4))
- M/S Mohan Agencies v. State of U.P. and Another — Allahabad High Court, 2023-02-13 (GST statutory provision - Section 75(4))
- M/S Mohini Traders v. State of U.P. and Another — Allahabad High Court, 2023-05-03 (GST statutory provision - Section 75(4))
- M/S MOMS CRADLE PRIVATE LIMITED v. UNION OF INDIA & ANR. — Delhi High Court, 2025-10-09 (GST statutory provision - Section 5, GST statutory provision - Section 29, GST statutory provision - Section 54(11), GST statutory provision - Section 107, GST statutory provision - Section 107(1), GST statutory provision - Section 107(4), GST statutory provision - Section 167(12))
- M/S Monotech Systems Limited v. State Of Up And 2 Others — Allahabad High Court, 2024-11-11 (GST statutory provision - Section 129)
- M/S MRK INFRA v. SALES TAX OFFICER/CLASS II (STO), DGST, WARD-94, ZONE-8 & ANR. — Delhi High Court, 2025-08-29 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- M/S New India Traders v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-17
- M/S New Makhan Bhog v. State Of Up And 2 Others — Allahabad High Court, 2024-03-07 (GST statutory provision - Section 61(3), GST statutory provision - Section 62, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 75(4))
- M/S Nitish Motor Works Lko. Thru. Proprietor Ram Kishore Mishra v. State Of U.P. Thru. Prin. Secy. Ministry Of Finance Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-02-22
- M/S Nkg Infrastructue v. State Of Up And 2 Others — Allahabad High Court, 2024-02-27 (GST statutory provision - Section 14, GST statutory provision - Section 107, GST statutory provision - Section 129, GST statutory provision - Section 129(3))
- M/S Om Prakash Kuldeep Kumar v. Additional Commissioner Grade-2 And Another — Allahabad High Court, 2023-10-03 (GST statutory provision - Section 129)
- M/s Padam Kishore and Company through Proprietor Naveen Sachdeva v. Union of India and Others — Delhi High Court, 2025-12-24 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- M/S Panther Security Guard Services, Thru. Proprietor Chandra Shekhar Singh v. State Of U.P. Thru. Addl. Chief Secy. State Tax Deptt. Lucknow U.P. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-10-12 (GST statutory provision - Section 74, GST statutory provision - Section 75(4))
- M/S Parwati Constructions Thru. Its Proprietor Mr. Naresh Chandra Verma v. Addl. Commissioner Grade 2 (Appeal) State Tax Sitapur And Another — Allahabad High Court (Lucknow Bench), 2023-01-16
- M/S PATANJALI AYURVED LTD. v. UNION OF INDIA AND OTHERS — Allahabad High Court, 2025-05-29 (GST statutory provision - Section 2, GST statutory provision - Section 2(107), GST statutory provision - Section 2(38), GST statutory provision - Section 3, GST statutory provision - Section 3(38), GST statutory provision - Section 4(2), GST statutory provision - Section 7, GST statutory provision - Section 9, GST statutory provision - Section 9(2), GST statutory provision - Section 10, GST statutory provision - Section 10(1), GST statutory provision - Section 10(3))
- M/S Pawan Kumar Jain And Company v. State Of U.P. And 2 Others — Allahabad High Court, 2025-03-20 (GST statutory provision - Section 73)
- M/S Pioneer Industries Through Its Proprietor Shri Sarfaraz v. State of U.P. and 2 Others — Allahabad High Court, 2023-01-25 (GST statutory provision - Section 129(1))
- M/s Power Line Air Express v. Principal Commissioner of CGST and Others — Delhi High Court, 2026-03-16 (GST statutory provision - Section 15, GST statutory provision - Section 15(1), GST statutory provision - Section 20, GST statutory provision - Section 70, GST statutory provision - Section 74, GST statutory provision - Section 74(1), GST statutory provision - Section 74(9), GST statutory provision - Section 107)
- M/S Pragati Enterprises, Thru. Its Authorized Representative Shri Yogesh Pratap Singh v. The Commissioner, Commercial Tax, Sgst, U.P. Commercial Tax Bhawan Lucknow And Another — Allahabad High Court (Lucknow Bench), 2023-02-28
- M/S Pratyusha Enterprises Thru. Proprietor Mr. Piyush Kumar Mishra v. Addl. Commissioner,Grade-Ii(Appeal)-Iv, State Tax Lucknow And Another — Allahabad High Court (Lucknow Bench), 2024-03-20
- M/S Primeone Work Force Pvt. Ltd. Thru. Its Auth. Signatory Alok Kumar v. Union Of India Thru. Secy. Ministry Of Finance (Deptt. Of Revenue) New Delhi And Others — Allahabad High Court (Lucknow Bench), 2024-01-12 (GST statutory provision - Section 75(4))
- M/S Purna Trading Company v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-10 (GST statutory provision - Section 29, GST statutory provision - Section 29(2), GST statutory provision - Section 107)
- M/s R. Gupta Metal Store through Proprietor Mahesh Chand Gupta v. Commissioner, CGST Delhi North — Delhi High Court, 2025-10-31 (GST statutory provision - Section 16, GST statutory provision - Section 107, GST statutory provision - Section 122(1), GST statutory provision - Section 122(3))
- M/s R.C. Infra Digital Solutions v. Union of India and Others — Allahabad High Court, 2024-01-05 (GST statutory provision - Section 1, GST statutory provision - Section 2, GST statutory provision - Section 2(16), GST statutory provision - Section 2(91), GST statutory provision - Section 3, GST statutory provision - Section 4, GST statutory provision - Section 5, GST statutory provision - Section 5(2), GST statutory provision - Section 5(3), GST statutory provision - Section 20, GST statutory provision - Section 67, GST statutory provision - Section 69)
- M/S R.J. Exim And Another v. The Principal Commissioner Central Goods And Service Tax And 3 Others — Allahabad High Court, 2020-11-24 (GST statutory provision - Section 50, GST statutory provision - Section 62, GST statutory provision - Section 63, GST statutory provision - Section 64, GST statutory provision - Section 67, GST statutory provision - Section 70, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 74(1), GST statutory provision - Section 74(5), GST statutory provision - Section 83, GST statutory provision - Section 83(1))
- M/S Radha Fragrance v. Union Of India And 4 Others — Allahabad High Court, 2023-02-14 (GST statutory provision - Section 2(91), GST statutory provision - Section 4, GST statutory provision - Section 20, GST statutory provision - Section 107, GST statutory provision - Section 129(3))
- M/s Radha Krishan Industries v. State of Himachal Pradesh and Others — Supreme Court of India, 2021-04-20 (GST statutory provision - Section 2(4), GST statutory provision - Section 5(3), GST statutory provision - Section 6, GST statutory provision - Section 7, GST statutory provision - Section 16, GST statutory provision - Section 20, GST statutory provision - Section 45, GST statutory provision - Section 50, GST statutory provision - Section 62, GST statutory provision - Section 63, GST statutory provision - Section 64, GST statutory provision - Section 67, GST statutory provision - Section 69, GST statutory provision - Section 70, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 74(1), GST statutory provision - Section 74(5))
- M/s Rajshi Processors Raebareli through Partner Ashok Kumar v. State of Uttar Pradesh and Others — Allahabad High Court, 2024-05-14 (GST statutory provision - Section 2, GST statutory provision - Section 9, GST statutory provision - Section 16, GST statutory provision - Section 16(2), GST statutory provision - Section 31, GST statutory provision - Section 34, GST statutory provision - Section 37, GST statutory provision - Section 39, GST statutory provision - Section 40A, GST statutory provision - Section 41, GST statutory provision - Section 43A, GST statutory provision - Section 74)
- M/S Ram Kamal Healthcare Pvt. Ltd. v. Union Of India And 3 Others — Allahabad High Court, 2023-10-05 (GST statutory provision - Section 3, GST statutory provision - Section 9, GST statutory provision - Section 11, GST statutory provision - Section 95, GST statutory provision - Section 97, GST statutory provision - Section 100, GST statutory provision - Section 101C)
- M/S Rama Brick Field v. Additional Commissioner Grade-2 And 2 Others — Allahabad High Court, 2023-11-06 (GST statutory provision - Section 74, GST statutory provision - Section 161)
- M/s Rameshwar Prasad Rajendra Prasad v. Commissioner, CGST and Central Excise and Another — Allahabad High Court, 2023-11-06 (GST statutory provision - Section 74)
- M/S Ramji Kirana Store Thru. Proprietor Ramji v. State Of U.P. Thru. Addl. Chief Secy. Commercial Tax Deptt. Lucknow And 2 Others — Allahabad High Court (Lucknow Bench), 2023-10-11 (GST statutory provision - Section 73, GST statutory provision - Section 75(4), GST statutory provision - Section 107(1))
- M/S Ratan Trading Company v. Additional Commissioner Grade-2 And Another — Allahabad High Court, 2024-03-11 (GST statutory provision - Section 122, GST statutory provision - Section 130)
- M/S Riadi Steels Llp v. State Of U.P. And 4 Others — Allahabad High Court, 2024-02-21 (GST statutory provision - Section 129(3))
- M/S Richa Electronics v. State of U.P. and Another — Allahabad High Court, 2024-02-12 (GST statutory provision - Section 73, GST statutory provision - Section 107)
- M/S Riya Traders v. State of U.P. and Another — Allahabad High Court, 2023-01-17 (GST statutory provision - Section 129(1))
- M/S Roli Enterprises v. State Of U.P. And 2 Others — Allahabad High Court, 2024-01-16 (GST statutory provision - Section 129(3))
- M/S S. V. Brothers v. State of U.P. and Another — Allahabad High Court, 2023-11-20 (GST statutory provision - Section 129, GST statutory provision - Section 129(1))
- M/S S.S. Enterprises Lucknow Thru. Its Proprietor Raj Kumar Singh v. State Of U.P. Thru. Addl. Chief Secy. State Tax Deptt. Lko And 2 Others — Allahabad High Court (Lucknow Bench), 2024-03-20 (GST statutory provision - Section 29, GST statutory provision - Section 107(4))
- M/s SA Aromatics Pvt. Ltd. and Another v. Union of India and Others — Allahabad High Court, 2026-01-20 (GST statutory provision - Section 2, GST statutory provision - Section 2(106), GST statutory provision - Section 2(108), GST statutory provision - Section 2(4), GST statutory provision - Section 2(91), GST statutory provision - Section 2(92), GST statutory provision - Section 2(97), GST statutory provision - Section 4, GST statutory provision - Section 6, GST statutory provision - Section 6(2), GST statutory provision - Section 9, GST statutory provision - Section 10)
- M/S Samsung India Electronics Private Limited v. State Of U.P. And 2 Others — Allahabad High Court, 2024-03-12 (GST statutory provision - Section 2, GST statutory provision - Section 2(19), GST statutory provision - Section 16)
- M/S Santosh Kumar v. Additional Commissioner Grade-2 And Another — Allahabad High Court, 2023-10-11 (GST statutory provision - Section 16, GST statutory provision - Section 73)
- M/S Santosh Traders Thru Proprietor Santosh Kumar Gonda v. State Of U.P. Thru. Prin. Secy ( Tax And Registration ) Lko And 2 Others — Allahabad High Court (Lucknow Bench), 2023-08-28 (GST statutory provision - Section 61, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 74(3), GST statutory provision - Section 75, GST statutory provision - Section 75(4), GST statutory provision - Section 107)
- M/S Santosh Traders Thru. Proprietor Santosh Kumar v. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-06-19 (GST statutory provision - Section 61, GST statutory provision - Section 74, GST statutory provision - Section 107, GST statutory provision - Section 107(1), GST statutory provision - Section 107(11), GST statutory provision - Section 112)
- M/S Shahil Traders v. State Of U.P.And Another — Allahabad High Court, 2023-05-25 (GST statutory provision - Section 129, GST statutory provision - Section 129(1))
- M/S Sharp Business Systems (India) Pvt. Ltd. Lko. Thru. Its Authorized Signatory Shri Arjun Kumar v. State Of U.P. Thru. Secy. Institutional Finance U.P. Govt. Lko. And Another — Allahabad High Court (Lucknow Bench), 2023-01-10 (GST statutory provision - Section 40(2))
- M/S Shaurya Enterprises v. Union Of India And 2 Others — Allahabad High Court, 2023-02-02
- M/S Shiv Trading v. State Of U.P. And 2 Others — Allahabad High Court, 2023-11-28 (GST statutory provision - Section 70, GST statutory provision - Section 74)
- M/S Shree Krishna Traders v. State of U.P. and Another — Allahabad High Court, 2023-09-25 (GST statutory provision - Section 74)
- M/S Shree Mahaveer Export v. Union Of India And 2 Others — Allahabad High Court, 2023-08-02 (GST statutory provision - Section 74, GST statutory provision - Section 130)
- M/S Shree Sai Enterprises v. State Of Up And 3 Others — Allahabad High Court, 2024-02-19 (GST statutory provision - Section 74, GST statutory provision - Section 75(4))
- M/S Shree Sai Palace v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-21 (GST statutory provision - Section 2, GST statutory provision - Section 29, GST statutory provision - Section 74, GST statutory provision - Section 75(4), GST statutory provision - Section 107, GST statutory provision - Section 226, GST statutory provision - Section 269)
- M/S Shubham Steel Traders v. State of U.P. and Another — Allahabad High Court, 2024-02-21 (GST statutory provision - Section 74, GST statutory provision - Section 74(5))
- M/S Shubham Steel Traders v. State of U.P. and Another — Allahabad High Court, 2023-10-06
- M/S Shyam Sel And Power Limited v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-05 (GST statutory provision - Section 68, GST statutory provision - Section 122, GST statutory provision - Section 126, GST statutory provision - Section 129, GST statutory provision - Section 129(3), GST statutory provision - Section 130, GST statutory provision - Section 138)
- M/S Shyam Sundar Sita Ram Traders v. State Of U.P. And 2 Others — Allahabad High Court, 2023-03-20 (GST statutory provision - Section 2, GST statutory provision - Section 10, GST statutory provision - Section 25, GST statutory provision - Section 29, GST statutory provision - Section 29(2), GST statutory provision - Section 30, GST statutory provision - Section 74)
- M/S Singh Traders And 2 Others v. State of U.P. and Another — Allahabad High Court, 2024-03-22 (GST statutory provision - Section 129(1))
- M/s Sky Associates v. State of U.P. and Another — Allahabad High Court, 2024-12-10 (GST statutory provision - Section 10, GST statutory provision - Section 29(2))
- M/S Solvi Enterprises v. Additional Commissioner Grade 2 And Another — Allahabad High Court, 2025-03-24 (GST statutory provision - Section 16, GST statutory provision - Section 31, GST statutory provision - Section 34, GST statutory provision - Section 37, GST statutory provision - Section 39, GST statutory provision - Section 41, GST statutory provision - Section 49, GST statutory provision - Section 50, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 75, GST statutory provision - Section 122)
- M/s Soraza Recycling Private Limited v. Union of India and Others — Allahabad High Court, 2025-09-22 (GST statutory provision - Section 62, GST statutory provision - Section 63, GST statutory provision - Section 64, GST statutory provision - Section 67, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 83, GST statutory provision - Section 83(1), GST statutory provision - Section 147)
- M/S Spirare Energy Pvt Ltd v. State Of U.P. And 3 Others — Allahabad High Court, 2024-02-02
- M/S Star Metal Company v. Additional Commissioner Grade-2 And Another — Allahabad High Court, 2023-05-19 (GST statutory provision - Section 10, GST statutory provision - Section 25, GST statutory provision - Section 29, GST statutory provision - Section 29(2))
- M/S Sumit Enterprises Office At Badel Nawabganj Barabanki Thru. Proprietor Atul Kumar v. State Of U.P. Thru. Prin. Secy. Ministry Of Finance Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-10-09 (GST statutory provision - Section 74, GST statutory provision - Section 75(4), GST statutory provision - Section 107)
- M/S Sun Flag Iron And Steel Company Limited v. State Of U.P. And 3 Others — Allahabad High Court, 2023-11-09 (GST statutory provision - Section 122, GST statutory provision - Section 129, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3), GST statutory provision - Section 130, GST statutory provision - Section 138)
- M/S Sunil Enterprises v. Commissioner Commercial Tax And Another — Allahabad High Court, 2023-05-29 (GST statutory provision - Section 75(4))
- M/S Swati Poly Industries Pvt Ltd v. State Of U.P. And 2 Others — Allahabad High Court, 2023-04-10 (GST statutory provision - Section 74, GST statutory provision - Section 75, GST statutory provision - Section 75(4))
- M/S Tci Freight v. Assistant Commissioner Sector 4 And Another — Allahabad High Court, 2023-11-16 (GST statutory provision - Section 67(6), GST statutory provision - Section 129(1))
- M/s Technosys Integrated Solutions Pvt. Ltd. v. Union of India and Others — Delhi High Court, 2026-03-16 (GST statutory provision - Section 2(119), GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 74(3), GST statutory provision - Section 74(4), GST statutory provision - Section 75(3), GST statutory provision - Section 107, GST statutory provision - Section 122(1))
- M/S Tikona Infinet Private Limited v. State of U.P. and Another — Allahabad High Court, 2023-07-25 (GST statutory provision - Section 18(3))
- M/S Tridev Enterprieses Through Its Proprietor Sunil Kumar Mittal v. Additional Commissioner Grade - 2 (Appeal) -I State Tax Meerut And Another — Allahabad High Court, 2023-01-05 (GST statutory provision - Section 161)
- M/S Universal Enterprises v. Union Of India And Another — Allahabad High Court, 2023-10-05 (GST statutory provision - Section 16, GST statutory provision - Section 20, GST statutory provision - Section 50, GST statutory provision - Section 74, GST statutory provision - Section 107, GST statutory provision - Section 122)
- M/S Up Pipe Fitting Supplier v. Goods And Services Tax And 3 Others — Allahabad High Court, 2022-04-26
- M/S V R Enterprises v. Additional Commissioner Grade 2 And Another — Allahabad High Court, 2023-12-06
- M/S Vacmet India Ltd. v. Additional Commissioner Grade -2 (Appeal) And Another — Allahabad High Court, 2023-10-17 (GST statutory provision - Section 68, GST statutory provision - Section 122, GST statutory provision - Section 129, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3), GST statutory provision - Section 130)
- M/S Vaibhav Traders v. State of U.P. and Another — Allahabad High Court, 2024-01-17 (GST statutory provision - Section 129)
- M/S Viabhav Edible Pvt. Ltd. v. State Of U.P. And 2 Others — Allahabad High Court, 2023-08-10 (GST statutory provision - Section 67, GST statutory provision - Section 74, GST statutory provision - Section 74(9), GST statutory provision - Section 130, GST statutory provision - Section 130(2))
- M/S Vidya Coal Depot v. Additional Commissioner Grade (Appeal) Ii And Another — Allahabad High Court, 2023-10-05 (GST statutory provision - Section 3, GST statutory provision - Section 5, GST statutory provision - Section 9(1), GST statutory provision - Section 10, GST statutory provision - Section 24, GST statutory provision - Section 29)
- M/S Vighnaharta Const. Thru. Its Prop. Vishnu Bhagwan Shukla Distt. Gonda v. State Of U.P Thru. Commissioner Cgst And Central Excise Lko. Zone And 2 Others — Allahabad High Court (Lucknow Bench), 2023-10-18 (GST statutory provision - Section 61, GST statutory provision - Section 74, GST statutory provision - Section 74(9), GST statutory provision - Section 75(4))
- M/S Viraj Polymers Private Ltd. v. State Of U.P. And 3 Others — Allahabad High Court, 2023-03-16 (GST statutory provision - Section 30)
- M/S Vishal Pipes Limited v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-23 (GST statutory provision - Section 107, GST statutory provision - Section 129(3))
- M/S Vivo Mobile India Private Limited v. Joint Commissioner Cgst And 4 Others — Allahabad High Court, 2024-02-28
- M/S Vivo Mobile India Private Ltd. v. Union Of India And 4 Others — Allahabad High Court, 2023-09-05 (GST statutory provision - Section 1, GST statutory provision - Section 3, GST statutory provision - Section 10, GST statutory provision - Section 14, GST statutory provision - Section 15, GST statutory provision - Section 16, GST statutory provision - Section 16(2), GST statutory provision - Section 31, GST statutory provision - Section 34, GST statutory provision - Section 36, GST statutory provision - Section 37, GST statutory provision - Section 37o)
- M/s Vrinda Automation v. State of Uttar Pradesh and another — Allahabad High Court, 2025-05-14 (GST statutory provision - Section 74, GST statutory provision - Section 75, GST statutory provision - Section 75(7))
- M/S WHITE MOUNTAIN TRADING PVT. LTD. v. ADDITIONAL COMMISSIONER, CGST APPEALS-II, DELHI — Delhi High Court, 2024-02-23 (GST statutory provision - Section 107)
- M/S World Solution v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-03 (GST statutory provision - Section 29, GST statutory provision - Section 107(4))
- M/S Yadav Scrap Traders Having Office At Pala Road v. Additional Commissioner And Another — Allahabad High Court, 2024-02-15 (GST statutory provision - Section 5, GST statutory provision - Section 107, GST statutory provision - Section 107(4))
- M/S Yadav Steels Having Office v. Additional Commissioner And Another — Allahabad High Court, 2024-02-15 (GST statutory provision - Section 5, GST statutory provision - Section 107, GST statutory provision - Section 107(4))
- M/S Yash Kothari Public Charitable Trust v. State Of U.P. And 2 Others — Allahabad High Court, 2023-01-16 (GST statutory provision - Section 2(80), GST statutory provision - Section 12, GST statutory provision - Section 74, GST statutory provision - Section 107, GST statutory provision - Section 107(1), GST statutory provision - Section 161)
- M/S Zest Inc v. Union Of India And 2 Others — Allahabad High Court, 2023-12-18
- M/S. BALAJI ENTERPRISES v. PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE — Delhi High Court, 2023-05-30 (GST statutory provision - Section 83, GST statutory provision - Section 83(2))
- M/S. Hindustan Herbal Cosmetics v. State Of U.P. And 2 Others — Allahabad High Court, 2024-01-02 (GST statutory provision - Section 129)
- M/S. Neptune Sales Corporation v. Commissioner, Commercial Taxes, U.P., Lucknow And Another — Allahabad High Court, 2023-01-25 (GST statutory provision - Section 56)
- M/S. VALLABH TEXTILES v. ADDITIONAL COMMISSIONER CENTRAL TAX GST, DELHI EAST AND ORS — Delhi High Court, 2025-04-09 (GST statutory provision - Section 74, GST statutory provision - Section 74(10), GST statutory provision - Section 79, GST statutory provision - Section 107, GST statutory provision - Section 138, GST statutory provision - Section 139)
- Mahavir Polylast Pvt. Ltd. v. State Of U.P. And 2 Others — Allahabad High Court, 2023-12-07 (GST statutory provision - Section 7(2), GST statutory provision - Section 107, GST statutory provision - Section 112, GST statutory provision - Section 112(8))
- Matrix Cellular (International) Services Pvt. Ltd. v. Principal Commissioner, State Tax, Delhi and Another — Delhi High Court, 2025-05-20 (GST statutory provision - Section 54(1), GST statutory provision - Section 56)
- Mayank Jain v. State of U.P. and Another — Allahabad High Court, 2023-01-25 (GST statutory provision - Section 70)
- Merino Industries Ltd. v. State of Uttar Pradesh and another — Allahabad High Court, 2025-04-02 (GST statutory provision - Section 74, GST statutory provision - Section 75(4))
- Mittal Agro Private Ltd. Thru. Its Director Shri Sukkhu Lal Chandwani v. Commissioner ,Commercial Tax,U.P. Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-10-17 (GST statutory provision - Section 73)
- Mohd. Akib v. Union of India and Others — Allahabad High Court, 2026-06-08 (GST statutory provision - Section 35, GST statutory provision - Section 61(2), GST statutory provision - Section 69, GST statutory provision - Section 132, GST statutory provision - Section 132(1), GST statutory provision - Section 132(3))
- Mr Luqman Pasha v. State Of U.P. And 2 Others — Allahabad High Court, 2023-05-02 (GST statutory provision - Section 129(3))
- Ms Kec International Limited v. Union Of India And 3 Others — Allahabad High Court, 2024-02-01 (GST statutory provision - Section 75(4))
- MS RS TRADING CO v. PRINCIPAL COMMISSIONER OF CGST & ORS. — Delhi High Court, 2025-09-25 (GST statutory provision - Section 20, GST statutory provision - Section 50, GST statutory provision - Section 69, GST statutory provision - Section 74(1), GST statutory provision - Section 107, GST statutory provision - Section 122(1), GST statutory provision - Section 132(1))
- NAND KISHORE GUPTA v. THE ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE & ORS. — Delhi High Court, 2024-12-17 (GST statutory provision - Section 2(52), GST statutory provision - Section 2(75), GST statutory provision - Section 3(21), GST statutory provision - Section 67, GST statutory provision - Section 67(2), GST statutory provision - Section 79, GST statutory provision - Section 83, GST statutory provision - Section 122, GST statutory provision - Section 129, GST statutory provision - Section 130, GST statutory provision - Section 152, GST statutory provision - Section 152(1))
- Narender Kumar v. Directorate General of GST Intelligence — Delhi High Court, 2025-10-08 (GST statutory provision - Section 35, GST statutory provision - Section 41A, GST statutory provision - Section 70, GST statutory provision - Section 132, GST statutory provision - Section 132(1), GST statutory provision - Section 132(5), GST statutory provision - Section 439, GST statutory provision - Section 480, GST statutory provision - Section 483)
- NAVNEET BANSAL v. ADDITIONAL COMMISSIONER CGST DELHI NORTH — Delhi High Court, 2025-12-17 (GST statutory provision - Section 16, GST statutory provision - Section 107, GST statutory provision - Section 122(1), GST statutory provision - Section 122(3), GST statutory provision - Section 174)
- NEELMANI ELECTRICALS v. THE COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS. — Delhi High Court, 2025-12-12 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- Nitin Aggarwal v. State of Uttar Pradesh and Others — Allahabad High Court, 2026-04-03 (GST statutory provision - Section 58, GST statutory provision - Section 69, GST statutory provision - Section 70)
- Pankaj Khare v. Union Of India Thru. Secy. Deptt. Of Custom And Cgst, Ministry Of Finance, New Delhi And Others — Allahabad High Court (Lucknow Bench), 2023-06-07
- Pappu Yadav v. Union Of India And 2 Others — Allahabad High Court, 2024-03-19 (GST statutory provision - Section 107)
- Party Time Hospitality Prop. Smt. Punita Gupta Lko. v. State Of U.P. Thru Prin. Secy. Tax And Registration Lko And 2 Others — Allahabad High Court (Lucknow Bench), 2023-08-28 (GST statutory provision - Section 74, GST statutory provision - Section 75(4), GST statutory provision - Section 107)
- Prateek Mittal v. Union Of India And Another — Allahabad High Court, 2023-10-27 (GST statutory provision - Section 132(1), GST statutory provision - Section 313, GST statutory provision - Section 439)
- Prem Sales Corporation v. State Of Up And 2 Others — Allahabad High Court, 2024-02-28 (GST statutory provision - Section 129)
- Principal Commissioner Cgst And Central Excise Lucknow v. M/S Bushrah Export House Two Star Lucknow And Anr. — Allahabad High Court, 2022-09-05 (GST statutory provision - Section 16, GST statutory provision - Section 16(2), GST statutory provision - Section 50, GST statutory provision - Section 54, GST statutory provision - Section 74, GST statutory provision - Section 122)
- Qamar Ahmed Kazmi v. State Of Up — Allahabad High Court, 2024-03-01 (GST statutory provision - Section 69, GST statutory provision - Section 70, GST statutory provision - Section 74, GST statutory provision - Section 132, GST statutory provision - Section 138, GST statutory provision - Section 419)
- Radhika Agarwal v. Union of India and Others — Supreme Court of India, 2025-02-27 (GST statutory provision - Section 1, GST statutory provision - Section 2, GST statutory provision - Section 4, GST statutory provision - Section 4(1), GST statutory provision - Section 4(2), GST statutory provision - Section 5, GST statutory provision - Section 9, GST statutory provision - Section 11, GST statutory provision - Section 13, GST statutory provision - Section 19, GST statutory provision - Section 19(1), GST statutory provision - Section 22(1), GST statutory provision - Section 25, GST statutory provision - Section 26, GST statutory provision - Section 32, GST statutory provision - Section 32(3), GST statutory provision - Section 36, GST statutory provision - Section 41)
- RAJESH GARG v. COMMISSIONER OF DGST & ORS. — Delhi High Court, 2025-05-06 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- Rajnish Jain v. Directoate General Of Gst Intelligence Zonal Unit — Allahabad High Court, 2023-08-16 (GST statutory provision - Section 69, GST statutory provision - Section 132(1), GST statutory provision - Section 313, GST statutory provision - Section 439)
- RAM ASHISH v. THE UNION OF INDIA & ORS. — Delhi High Court, 2025-11-07 (GST statutory provision - Section 16, GST statutory provision - Section 29, GST statutory provision - Section 29(2))
- Ram Pratap Singh v. Union Of India And 7 Others — Allahabad High Court, 2024-01-25
- Ramashanker Lakshmi Narayan And Bros. v. Union Of India And Another — Allahabad High Court, 2023-03-01
- Ravi Kumar Jain v. Union Of India And 3 Others — Allahabad High Court, 2024-02-15 (GST statutory provision - Section 134)
- Reckitt Benckiser India Private Limited v. Union of India and Others — Delhi High Court, 2024-01-29 (GST statutory provision - Section 2(108), GST statutory provision - Section 2(62), GST statutory provision - Section 2(80), GST statutory provision - Section 4(1), GST statutory provision - Section 9, GST statutory provision - Section 9A, GST statutory provision - Section 14, GST statutory provision - Section 15, GST statutory provision - Section 19(3), GST statutory provision - Section 57, GST statutory provision - Section 64, GST statutory provision - Section 64A)
- Rishi Enterprises through Proprietor Rajeev Kumar Goel v. Additional Commissioner, Central Tax, Delhi North and Another — Delhi High Court, 2025-08-20 (GST statutory provision - Section 1, GST statutory provision - Section 2(106), GST statutory provision - Section 50, GST statutory provision - Section 52, GST statutory provision - Section 62, GST statutory provision - Section 63, GST statutory provision - Section 64, GST statutory provision - Section 73, GST statutory provision - Section 73(10), GST statutory provision - Section 74, GST statutory provision - Section 74(1), GST statutory provision - Section 74(10))
- ROOTS EDUCATION PVT LTD v. COMMISSIONER OF CENTRAL TAXGST DELHI EAST ORS. — Delhi High Court, 2025-04-22 (GST statutory provision - Section 28, GST statutory provision - Section 28(9), GST statutory provision - Section 65, GST statutory provision - Section 65(105), GST statutory provision - Section 73, GST statutory provision - Section 73(1), GST statutory provision - Section 73(10), GST statutory provision - Section 73(9), GST statutory provision - Section 74, GST statutory provision - Section 174(2))
- S/S Meghdoot Enterprises v. Additional Commissioner (Appeal), Central Goods And Services Tax And Central Excise And Another — Allahabad High Court, 2024-03-21 (GST statutory provision - Section 129, GST statutory provision - Section 129(3))
- S/S S.K. Trading Co And Another v. Additional Commissioner Grade 2(Appeal ) And Another — Allahabad High Court, 2023-03-16 (GST statutory provision - Section 1, GST statutory provision - Section 4, GST statutory provision - Section 7, GST statutory provision - Section 15, GST statutory provision - Section 15(1), GST statutory provision - Section 15(2), GST statutory provision - Section 15(3), GST statutory provision - Section 15(4), GST statutory provision - Section 129(1), GST statutory provision - Section 129(3), GST statutory provision - Section 129(5))
- Saifuddin Ahmad v. The Customs, Excise And Service Tax Appellate Tribunal, Allahabad Thru. Chairman And Others — Allahabad High Court (Lucknow Bench), 2024-02-05 (GST statutory provision - Section 77, GST statutory provision - Section 142)
- SAKSHI ELECRICALS POLYMERS ENGG CORPN v. GOVERNMENT OF NCT DELHI & ANR. — Delhi High Court, 2025-10-08 (GST statutory provision - Section 3, GST statutory provision - Section 20, GST statutory provision - Section 21, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 107, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- Sandeep Singhal v. Directorate General of GST Intelligence and Others — Allahabad High Court, 2026-04-06 (GST statutory provision - Section 69, GST statutory provision - Section 132, GST statutory provision - Section 132(1))
- SANT RAM v. DELHI STATE GST & ORS. — Delhi High Court, 2023-12-11 (GST statutory provision - Section 10, GST statutory provision - Section 22, GST statutory provision - Section 24, GST statutory provision - Section 25, GST statutory provision - Section 29, GST statutory provision - Section 29(1), GST statutory provision - Section 29(2))
- Sarvashri R.S Surgicals Thru. Proprietor Prem Nath Singh Lko. v. State Of U.P. Thru.Secy. Institutional Finance And 4 Others — Allahabad High Court (Lucknow Bench), 2023-03-29 (GST statutory provision - Section 129, GST statutory provision - Section 129(3))
- Satyendra Goods Transport Corporation through Proprietor Bhuwan Kohli v. State of Uttar Pradesh and Others — Allahabad High Court, 2018-04-13 (GST statutory provision - Section 2(53), GST statutory provision - Section 2(9), GST statutory provision - Section 3, GST statutory provision - Section 4, GST statutory provision - Section 6, GST statutory provision - Section 20, GST statutory provision - Section 67, GST statutory provision - Section 68, GST statutory provision - Section 107, GST statutory provision - Section 129, GST statutory provision - Section 129(1), GST statutory provision - Section 129(3))
- Sh. Vikas Jain v. Union Of India And Another — Allahabad High Court, 2023-11-09 (GST statutory provision - Section 132(1), GST statutory provision - Section 313, GST statutory provision - Section 439)
- SHALENDER KUMAR v. COMMISSIONER DELHI WEST CGST COMMISSIONERATE & ORS. — Delhi High Court, 2025-04-03 (GST statutory provision - Section 5, GST statutory provision - Section 16(2), GST statutory provision - Section 54, GST statutory provision - Section 54(11), GST statutory provision - Section 56, GST statutory provision - Section 107(12), GST statutory provision - Section 112(3))
- SHREE INTERNATIONAL v. THE UNION OF INDIA & ANR. — Delhi High Court, 2025-08-20 (GST statutory provision - Section 74, GST statutory provision - Section 107, GST statutory provision - Section 122)
- SHRI JATIN GUPTA @ PARUL v. DIRECTORATE GENERAL OF GST INTELLIGENCE UNIT DELHI — Delhi High Court, 2023-08-23 (GST statutory provision - Section 19, GST statutory provision - Section 69, GST statutory provision - Section 69(1), GST statutory provision - Section 70, GST statutory provision - Section 132, GST statutory provision - Section 174, GST statutory provision - Section 438, GST statutory provision - Section 482)
- Shri Ram Ply Product Thru. Its Partner Shri Arun Kumar Jindal v. Addl. Commissioner Grade 2 Appeal State Tax Sitapur And 2 Others — Allahabad High Court (Lucknow Bench), 2023-04-21 (GST statutory provision - Section 107)
- Shri Sai Enterprises v. State Of U.P. And 3 Others — Allahabad High Court, 2023-12-01 (GST statutory provision - Section 129)
- Shri Sushant Gupta v. The Commissioner Central Goods And 2 Others — Allahabad High Court, 2023-04-11 (GST statutory provision - Section 29)
- Sidhivinayak Chemtech Private Limited v. Principal Commissioner, CGST, Meerut and Others — Delhi High Court, 2023-05-16 (GST statutory provision - Section 2(24), GST statutory provision - Section 3, GST statutory provision - Section 5, GST statutory provision - Section 20, GST statutory provision - Section 67, GST statutory provision - Section 70, GST statutory provision - Section 83, GST statutory provision - Section 83(1), GST statutory provision - Section 122, GST statutory provision - Section 122(1), GST statutory provision - Section 2023)
- SIMRAN CHANDWANI v. PRINCIPAL COMMISSIONER OF CGST, DELHI NORTH AND ORS. — Delhi High Court, 2023-10-06
- Skill Lotto Solutions Pvt. Ltd. v. Union of India and Others — Supreme Court of India, 2020-12-03 (GST statutory provision - Section 2, GST statutory provision - Section 2(1), GST statutory provision - Section 2(52), GST statutory provision - Section 2(6A), GST statutory provision - Section 2(7), GST statutory provision - Section 3, GST statutory provision - Section 4, GST statutory provision - Section 9, GST statutory provision - Section 12, GST statutory provision - Section 12(1B), GST statutory provision - Section 15, GST statutory provision - Section 15(1), GST statutory provision - Section 15(5), GST statutory provision - Section 104, GST statutory provision - Section 311(12), GST statutory provision - Section 311(2))
- Smt. Lalita v. Central Goods And Service Tax And Another — Allahabad High Court, 2023-07-25 (GST statutory provision - Section 2, GST statutory provision - Section 83, GST statutory provision - Section 122)
- STANLEE (INDIA) ENTERPRISES PVT. LTD. v. THE COMMISSIONER OF CGST, DELHI NORTH — Delhi High Court, 2025-12-03 (GST statutory provision - Section 6(2), GST statutory provision - Section 50, GST statutory provision - Section 54, GST statutory provision - Section 73)
- Sun International Limited v. Commissioner of Delhi Goods and Services Tax and Another — Delhi High Court, 2026-04-15 (GST statutory provision - Section 17(5), GST statutory provision - Section 73, GST statutory provision - Section 83)
- Surendra Bahadur Singh v. State Of U.P. Thru. Prin. Secy. Commercial Tax (Gst) Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-08-23 (GST statutory provision - Section 107)
- T V Sundram Iyengar and Sons Private Limited v. Commissioner of GST (State) and Others — Delhi High Court, 2025-12-22 (GST statutory provision - Section 73, GST statutory provision - Section 168, GST statutory provision - Section 168A)
- The Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited — Supreme Court of India, 2021-09-03 (GST statutory provision - Section 20, GST statutory provision - Section 73, GST statutory provision - Section 74, GST statutory provision - Section 107, GST statutory provision - Section 108, GST statutory provision - Section 113, GST statutory provision - Section 117, GST statutory provision - Section 118, GST statutory provision - Section 129)
- Trimurti Fragrances And Flavours Pvt. Ltd. And 6 Others v. Director General Of Goods And Services Tax 2 Others — Allahabad High Court, 2023-11-08 (GST statutory provision - Section 9, GST statutory provision - Section 9A, GST statutory provision - Section 11A, GST statutory provision - Section 74, GST statutory provision - Section 136)
- Trimurti Fragrances Pvt Ltd. And And 4 Others v. Directorate General Of Goods And Services Tax And 2 Others — Allahabad High Court, 2023-11-07 (GST statutory provision - Section 20, GST statutory provision - Section 35, GST statutory provision - Section 35(6), GST statutory provision - Section 50, GST statutory provision - Section 74, GST statutory provision - Section 122, GST statutory provision - Section 132, GST statutory provision - Section 137)
- Udal Singh v. State Of Up And 2 Others — Allahabad High Court, 2024-02-20 (GST statutory provision - Section 107)
- Union of India and Another v. M/s Mohit Minerals Pvt. Ltd. — Supreme Court of India, 2022-05-19 (GST statutory provision - Section 1, GST statutory provision - Section 2, GST statutory provision - Section 2(10), GST statutory provision - Section 2(107), GST statutory provision - Section 2(109), GST statutory provision - Section 2(11), GST statutory provision - Section 2(14), GST statutory provision - Section 2(15), GST statutory provision - Section 2(21), GST statutory provision - Section 2(22), GST statutory provision - Section 2(26), GST statutory provision - Section 2(30), GST statutory provision - Section 2(31), GST statutory provision - Section 2(5), GST statutory provision - Section 2(6), GST statutory provision - Section 2(84), GST statutory provision - Section 2(87), GST statutory provision - Section 2(93))
- Union of India and Others v. Cosmo Films Limited — Supreme Court of India, 2023-04-28 (GST statutory provision - Section 2, GST statutory provision - Section 3, GST statutory provision - Section 3(1), GST statutory provision - Section 3(7), GST statutory provision - Section 3(9), GST statutory provision - Section 5, GST statutory provision - Section 8, GST statutory provision - Section 25)
- Union of India and Others v. VKC Footsteps India Pvt. Ltd. — Supreme Court of India, 2021-09-13 (GST statutory provision - Section 2, GST statutory provision - Section 2(102), GST statutory provision - Section 2(106), GST statutory provision - Section 2(119), GST statutory provision - Section 2(52), GST statutory provision - Section 2(53), GST statutory provision - Section 2(59), GST statutory provision - Section 2(60), GST statutory provision - Section 2(62), GST statutory provision - Section 2(63), GST statutory provision - Section 2(67), GST statutory provision - Section 2(82), GST statutory provision - Section 2(83), GST statutory provision - Section 2(87), GST statutory provision - Section 5, GST statutory provision - Section 7, GST statutory provision - Section 9, GST statutory provision - Section 10)
- Vardhman Jain v. Union of India — Allahabad High Court, 2023-05-17 (GST statutory provision - Section 70, GST statutory provision - Section 132(1))
- Vimal Kumar v. Union Of India And Another — Allahabad High Court, 2023-11-08
- Vinod Kumar Harjai v. Union Of India Thru. Secy. Ministry Of Finance, New Delhi And 2 Others — Allahabad High Court (Lucknow Bench), 2023-11-09 (GST statutory provision - Section 35)
- Visible Alpha Solutions India Private Limited v. Commissioner Cgst Appeals Noida And Another — Allahabad High Court, 2024-02-12 (GST statutory provision - Section 107)
- Vivek Mishra v. Union Of India — Allahabad High Court, 2023-05-26 (GST statutory provision - Section 70, GST statutory provision - Section 73, GST statutory provision - Section 132(1), GST statutory provision - Section 438)
- Vrandavaneshwree Automotive Pvt Ltd v. Goods And Serivce Tax Council And 4 Others — Allahabad High Court, 2024-02-19 (GST statutory provision - Section 73(10))
- VSA TRADING PVT LTD v. PRINCIPAL COMMISSIONER CGST AND ANR — Delhi High Court, 2025-12-01 (GST statutory provision - Section 16, GST statutory provision - Section 107, GST statutory provision - Section 122(1), GST statutory provision - Section 122(3))
- Western Carrier India Ltd v. State Of U.P. And 4 Others — Allahabad High Court, 2023-09-15 (GST statutory provision - Section 129, GST statutory provision - Section 129(1))
- Yogesh Mittal v. Union Of India And Another — Allahabad High Court, 2023-07-06 (GST statutory provision - Section 132(1))
GST 109 judgments
- Ankit Kamboj v. State of U.P. and Another — Allahabad High Court, 2023-12-16 (GST statutory provision - Section 20; GST statutory provision - Section 129)
- Children Choice Publication Pvt. Ltd. v. Additional Commissioner Grade-2 (Appeal) And 2 Others — Allahabad High Court, 2024-02-02 (GST statutory provision - Section 107)
- Darshan Singh Parmar v. UOI — Bombay High Court, 2025-06-24 (MGST 73)
- Dr Ambedkar Enterprises v. State of U.P. and Another — Allahabad High Court, 2023-05-31 (GST statutory provision - Section 74)
- Dr. Ambedakar Enterprises Through Its Proprietor, Mr. Munib Ram v. State of U.P. and Another — Allahabad High Court, 2023-05-31 (GST statutory provision - Section 74)
- Dr. Ambedakar Enterprisese v. State of U.P. and Another — Allahabad High Court, 2023-05-31 (GST statutory provision - Section 74)
- Greenfinch Team Management (P) Ltd v. Department Of Commercial Taxes And Another — Allahabad High Court, 2023-01-03 (GST statutory provision - Section 74; GST statutory provision - Section 75(4); GST statutory provision - Section 75(7))
- Hiran Tobaco Factory v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-09 (GST statutory provision - Section 74)
- Jai Bahadur Singh v. State Of U.P. Thru. Addl. Chief Secy./Prin. Secy. Dept. Of Commercial Tax Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-01-24
- K V Development Private Limited v. State Of Up And 2 Others — Allahabad High Court, 2024-02-20
- Kps Iron And Alloys Company Private Limited v. State Of U.P. And 4 Others — Allahabad High Court, 2023-10-11 (GST statutory provision - Section 74)
- M/S 360 Watt Media Services Thru. Proprietor Zoya Siddiqui Lko. v. Additional Commissioner Grade 2 (Appeal), Fifth State Tax, Lko. And Another — Allahabad High Court (Lucknow Bench), 2023-04-06
- M/S Aastha Enviro Engineers Pvt. Ltd., Lko. Thru. Director Chandra Bhan Singh v. Union Of India, New Delhi Thru. Secy. Ministry Of Finance And Others — Allahabad High Court (Lucknow Bench), 2023-03-24
- M/S Abhishek Sales v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-23 (GST statutory provision - Section 129(3))
- M/S Ajay Building Material v. State Of U.P. And 2 Others — Allahabad High Court, 2023-03-27
- M/S Akhilesh Traders v. State Of U.P. And 3 Others — Allahabad High Court, 2024-02-20 (GST statutory provision - Section 129; GST statutory provision - Section 129(3))
- M/S Aman Dairy v. State Of U.P. And 2 Others — Allahabad High Court, 2023-03-21 (GST statutory provision - Section 74(9))
- M/S ANANTAA-MRKR-ARINFRA (JV) PVT. LTD. v. OIL AND NATURAL GAS CORPORATION LIMITED (ONGC) & ANR. — Delhi High Court, 2026-04-15 (GST statutory provision - Section 22; GST statutory provision - Section 25; GST statutory provision - Section 31)
- M/S Bhikki Brick Field v. State of U.P. and Another — Allahabad High Court, 2023-11-24 (GST statutory provision - Section 30)
- M/S Bpm Medical Care Private Ltd. Lko. Thru. Its Director Mr. Anand Kumar Gaun v. Union Of India Thru. Secy. Ministry Of Finance, New Delhi And Others — Allahabad High Court (Lucknow Bench), 2023-02-01
- M/S Bpm Medical Care Private Ltd. Lko. Thru. Its Director Mr. Anand Kumar Gaun v. Union Of India Thru. Secy. Ministry Of Finance, New Delhi And Others — Allahabad High Court (Lucknow Bench), 2023-01-25
- M/S Creamy Food Pvt. Ltd v. State Of U.P. And 3 Others — Allahabad High Court, 2023-02-02
- M/S Deco Plywood Industries v. State Of U.P. And 2 Others — Allahabad High Court, 2024-03-05 (GST statutory provision - Section 129)
- M/S Diginx Trader v. State of U.P. and Another — Allahabad High Court, 2023-08-22 (GST statutory provision - Section 129; GST statutory provision - Section 129(1))
- M/S Eastern Machine Bricks And Tiles Industries Private Limited v. State Of U.P. And 2 Others — Allahabad High Court, 2023-02-14 (GST statutory provision - Section 74)
- M/S Exch. Therm Engineering Company v. State Of U P And 4 Others — Allahabad High Court, 2024-01-16 (GST statutory provision - Section 129(3))
- M/S Galaxy Enterprises v. State Of U.P. And 2 Others — Allahabad High Court, 2023-11-06
- M/S Ganpati Medical Store Lko. Thru. Its Partner Ayush Varman v. Commissioner Of State Tax, Vibhuti Khand, Gomti Nagar , Lucknow And Others — Allahabad High Court (Lucknow Bench), 2024-02-09 (GST statutory provision - Section 61; GST statutory provision - Section 73(9); GST statutory provision - Section 107)
- M/S Genius Ortho Industries v. Union Of India And 2 Others — Allahabad High Court, 2024-02-29
- M/S Godrej Consumer Product Ltd. v. State Of U P And 2 Others — Allahabad High Court, 2023-11-16
- M/S Gopi Enterprises Thru. Its Propertier Mr. Mahesh Singh v. Union Of India Thru. Secy. Ministry Of Finance New Delhi And 4 Others — Allahabad High Court (Lucknow Bench), 2023-02-01
- M/S Gopi Enterprises Thru. Its Propertier Mr. Mahesh Singh v. Union Of India Thru. Secy. Ministry Of Finance New Delhi And 4 Others — Allahabad High Court (Lucknow Bench), 2023-01-25
- M/S Gupta Traders v. State Of U.P. And 2 Others — Allahabad High Court, 2024-01-30 (GST statutory provision - Section 129)
- M/S Gupta Trading Company v. State Of U.P. And 2 Others — Allahabad High Court, 2023-12-20 (GST statutory provision - Section 107)
- M/S Gupta Trading Company v. State Of U.P. And 2 Others — Allahabad High Court, 2023-12-11 (GST statutory provision - Section 107)
- M/S Gupta Trading Company v. State Of U.P. And 2 Others — Allahabad High Court, 2023-12-11 (GST statutory provision - Section 107)
- M/S Gupta Training Company Naveen Galla Mandi Tihar Shahjahanpur v. State Of U.P. And 2 Others — Allahabad High Court, 2023-12-11 (GST statutory provision - Section 107)
- M/S Hira Lal Arun Kumar Through Its Proprietor Arun Kumar Jain v. State Of U.P. Through Its Principal Secretary, Institutional Finance, Government Of U.P And 2 Other — Allahabad High Court, 2024-01-30 (GST statutory provision - Section 107(4))
- M/S Ikon Lubes (India) Private Ltd. v. State of U.P. and Another — Allahabad High Court, 2023-12-01 (GST statutory provision - Section 74)
- M/S Ikon Lubes (India) Private Ltd. v. State of U.P. and Another — Allahabad High Court, 2023-12-01 (GST statutory provision - Section 74)
- M/S Jay Vijay Traders Varanasi v. State Of U.P. And 3 Others — Allahabad High Court, 2023-12-14 (GST statutory provision - Section 129)
- M/S Jhansi Enterprises v. State Of U.P. And 2 Others — Allahabad High Court, 2024-03-01 (GST statutory provision - Section 68(3); GST statutory provision - Section 129; GST statutory provision - Section 129(3))
- M/S Jhansi Enterprises v. State Of U.P. And 2 Others — Allahabad High Court, 2024-03-01 (GST statutory provision - Section 68(3); GST statutory provision - Section 129; GST statutory provision - Section 129(3))
- M/S Jitendra Singh Contractor v. State Of U.P. And 2 Others — Allahabad High Court, 2023-12-14 (GST statutory provision - Section 17; GST statutory provision - Section 107)
- M/S Katyal Industries v. State Of Up And 2 Others — Allahabad High Court, 2024-02-12
- M/S Katyal Industries v. State Of Up And 2 Others — Allahabad High Court, 2024-02-12
- M/S Limra Developers v. Additional Commissioner And Another — Allahabad High Court, 2023-01-09 (GST statutory provision - Section 30; GST statutory provision - Section 107)
- M/S Manas Continental v. State of U.P. and Another — Allahabad High Court, 2023-10-05 (GST statutory provision - Section 74)
- M/S Maya Electronics And Watches v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-23 (GST statutory provision - Section 129(3))
- M/S Meera Tent Cloth Supplies v. Additional Commissioner And 2 Others — Allahabad High Court, 2023-10-03
- M/S Mgs Palace v. State Of U.P. And 4 Others — Allahabad High Court, 2024-01-03 (GST statutory provision - Section 61(1); GST statutory provision - Section 61(3); GST statutory provision - Section 73)
- M/S Moheed Khan Contractor v. The State Of U.P. And Another — Allahabad High Court, 2023-11-07 (GST statutory provision - Section 74)
- M/S Mongia Steel Limited And Another v. State Of U P And 4 Others — Allahabad High Court, 2023-01-05 (GST statutory provision - Section 107; GST statutory provision - Section 129(3))
- M/S Naarjuna Agro Chemicals Pvt.Ltd. v. State of U.P. and Another — Allahabad High Court, 2023-04-20 (GST statutory provision - Section 3; GST statutory provision - Section 61; GST statutory provision - Section 61(3); GST statutory provision - Section 65; GST statutory provision - Section 66; GST statutory provision - Section 67; GST statutory provision - Section 73; GST statutory provision - Section 74)
- M/S Nagarjuna Agro Chemicals Pvt. Ltd. v. State of U.P. and Another — Allahabad High Court, 2023-05-15 (GST statutory provision - Section 3; GST statutory provision - Section 61; GST statutory provision - Section 61(3); GST statutory provision - Section 65; GST statutory provision - Section 66; GST statutory provision - Section 67; GST statutory provision - Section 73; GST statutory provision - Section 74)
- M/S Nagarjuna Agro Chemicals Pvt.Ltd. v. State of U.P. and Another — Allahabad High Court, 2023-04-20 (GST statutory provision - Section 3; GST statutory provision - Section 61; GST statutory provision - Section 61(3); GST statutory provision - Section 65; GST statutory provision - Section 66; GST statutory provision - Section 67; GST statutory provision - Section 73; GST statutory provision - Section 74)
- M/S Namo Narayan Singh v. State Of U.P. And 2 Others — Allahabad High Court, 2023-10-10 (GST statutory provision - Section 29; GST statutory provision - Section 130)
- M/S New Devki Trading Company v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-23 (GST statutory provision - Section 129(3))
- M/S New Sagun Enterprises And Another v. Union Of India And 2 Others — Allahabad High Court, 2023-12-06 (GST statutory provision - Section 73; GST statutory provision - Section 107)
- M/S Nuova Shoes v. Gst Council And 4 Others — Allahabad High Court, 2023-09-25
- M/S P.S.Handicrafts And Moti Center v. State of U.P. and Another — Allahabad High Court, 2023-02-07 (GST statutory provision - Section 73(1))
- M/S Pioneer Pesticides P. Ltd. v. Additional Commissioner, Grade-2 And 2 Others — Allahabad High Court, 2023-01-03 (GST statutory provision - Section 20; GST statutory provision - Section 129)
- M/S Raghvendra Singh Thru. Its Proprietor Mr. Raghvendra Singh v. State Of U.P. Thru. Addl. Chief Secy.State Tax Lko. And 3 Others — Allahabad High Court (Lucknow Bench), 2023-01-25
- M/S Rawal Wasia Yarn Dying Pvt. Ltd. v. Commissioner Commercial Tax And Another — Allahabad High Court, 2024-01-16 (GST statutory provision - Section 129(3))
- M/S Ridhi Sidhi Granite And Tiles v. State Of Up And 2 Others — Allahabad High Court, 2024-03-01
- M/S Royal Pollution Control Services, Lko. Thru. Its Proprietor- Mohammad Ziayrrahman Khan v. Union Of India, Thru. Secy. Ministry Of Finance, New- Delhi, And 5 Others — Allahabad High Court (Lucknow Bench), 2023-03-03
- M/S S.R. Sales 51/17 Maa Kripa Complex Rani Ganj Nayaganj v. State Of U.P. And 3 Others — Allahabad High Court, 2023-02-02 (GST statutory provision - Section 129(3))
- M/S Sahib Furniture Thru Proprietor Kuldeep Kaur v. State Of U.P.Thru Secy.Institutional Finance Lko And Ors. — Allahabad High Court (Lucknow Bench), 2023-10-11 (GST statutory provision - Section 68; GST statutory provision - Section 129; GST statutory provision - Section 129(3))
- M/S Sakshi Enterprises v. State of U.P. and Another — Allahabad High Court, 2023-07-31
- M/S Sanjay Sales Agency v. State of U.P. and Another — Allahabad High Court, 2023-10-09 (GST statutory provision - Section 129; GST statutory provision - Section 129(1))
- M/S Shamhu Saran Agarwal And Company v. Additional Commissioner Grade-2 And 2 Others — Allahabad High Court, 2024-01-31 (GST statutory provision - Section 73; GST statutory provision - Section 129)
- M/S Sharp Print Ways v. State Of U P And 2 Others — Allahabad High Court, 2023-01-09
- M/S Shree Ram Glass Bachauli Kuftabad Beekapur Thru. Partner Shree Aman Jaiswal v. State Of U.P. Thru. Secy. State Tax U.P Govt. Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2024-02-16 (GST statutory provision - Section 10; GST statutory provision - Section 25h; GST statutory provision - Section 29; GST statutory provision - Section 107)
- M/S Skyline Automation Industries v. State of U.P. and Another — Allahabad High Court, 2023-01-02 (GST statutory provision - Section 74; GST statutory provision - Section 74(9); GST statutory provision - Section 107)
- M/S Sri Bala Ji Marbles v. State of U.P. and Another — Allahabad High Court, 2023-08-11
- M/S Sunil Traders v. State Of U.P. And 2 Others — Allahabad High Court, 2023-11-16
- M/S Sunil Traders v. State Of U.P. And 2 Others — Allahabad High Court, 2023-11-16
- M/S Tanishka International v. State of U.P. and 2 Others — Allahabad High Court, 2023-02-09 (GST statutory provision - Section 74; GST statutory provision - Section 74(9); GST statutory provision - Section 107)
- M/S Tanishka International v. State of U.P. and 2 Others — Allahabad High Court, 2023-01-30 (GST statutory provision - Section 74; GST statutory provision - Section 74(9); GST statutory provision - Section 107)
- M/S Varun Beverages Limited v. State Of U.P. And 2 Others — Allahabad High Court, 2023-02-02 (GST statutory provision - Section 107; GST statutory provision - Section 129; GST statutory provision - Section 129(3))
- M/S Vivaan Enterprises v. State of U.P. and Another — Allahabad High Court, 2023-10-13
- M/S Yamini Enterprises v. State Of U.P. And 2 Others — Allahabad High Court, 2024-01-29 (GST statutory provision - Section 107)
- Mahabhadra India Indus. Priv. Ltd. Lko. v. The Addit. Comm. Grade Appeal Lko. — Allahabad High Court (Lucknow Bench), 2023-02-03
- Mahadev Prasad Gupta v. State of U.P. and Another — Allahabad High Court, 2024-03-18
- Mahavir Pipe Store v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-29 (GST statutory provision - Section 107; GST statutory provision - Section 129; GST statutory provision - Section 129(3))
- Mahavir Polyplast Pvt. Ltd. v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-29 (GST statutory provision - Section 107; GST statutory provision - Section 129; GST statutory provision - Section 129(3))
- Max Square Limited v. Union Of India And 2 Others — Allahabad High Court, 2023-12-11 (GST statutory provision - Section 17)
- Mr. Pawan Bhan And Another v. State Of U.P. And 2 Others — Allahabad High Court, 2023-04-03 (GST statutory provision - Section 107)
- Ms Shyam Shanti Scrap Traders v. State of U.P. and Another — Allahabad High Court, 2024-02-07
- Naman Goyal And Another v. The Directorate General Of Gst Intelligence And Another — Allahabad High Court, 2023-09-25 (GST statutory provision - Section 70)
- Pankaj Tobacco v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-23 (GST statutory provision - Section 129(3))
- Paras Das Jain And Sons v. Deputy Commissioner, Commercial Tax — Allahabad High Court, 2023-12-19 (GST statutory provision - Section 73)
- Provident Housing Ltd. v. UOI — Bombay High Court (Goa Bench), 2025-08-21 (CGST 73)
- Puneet Batra v. UOI — Delhi High Court, 2025-07-28 (GST search and seizure)
- Pushpendra Singh v. Union Of India And 2 Others — Allahabad High Court, 2023-11-24 (GST statutory provision - Section 29; GST statutory provision - Section 29(2))
- Rahil Khan v. Commissioner State Tax U.P. And 3 Others — Allahabad High Court, 2023-02-03 (GST statutory provision - Section 67)
- Roopak Vashisth v. Union Of India And 2 Others — Allahabad High Court, 2023-07-31 (GST statutory provision - Section 107; GST statutory provision - Section 159(5))
- Sadhana v. State of U.P. and Another — Allahabad High Court, 2024-03-18
- Sandeep Garg v. Sales Tax Officer — Delhi High Court, 2025-05-05 (CGST 107)
- Sandhya Enterprises v. State Of U.P. And 2 Others — Allahabad High Court, 2023-02-21 (GST statutory provision - Section 107)
- Shandar Husain Rizvi v. State Of U.P. Thru. Prin. Secy. State Tax (Gst/ Vat)U.P. Civil Secrett. Lko. And 2 Others — Allahabad High Court (Lucknow Bench), 2023-01-20
- Shree Arihant Oil & General Mills v. UOI — Rajasthan High Court, 2025-09-08 (CGST 54)
- Shree Ganesh Enterprises v. State Of U.P. And 2 Others — Allahabad High Court, 2024-02-23 (GST statutory provision - Section 129(3))
- Skytech Rolling Mill Pvt. Ltd. v. Joint Commissioner of State Tax (Nodal) — Bombay High Court, 2025-06-10 (MGST 83)
- Supreme Construction & Developers Pvt. Ltd. v. State of Maharashtra — Bombay High Court, 2025-02-03 (CGST 73, GST appeal pre-deposit)
- Tvl. Deepa Traders v. Deputy Commissioner (ST), GST-Appeal — Madras High Court, 2024-08-13 (GST appeal limitation)
- Utc Softech P. Ltd. v. State of U.P. and Another — Allahabad High Court, 2023-07-27
- Vishwanath Traders And 2 Others v. Union Of India And 4 Others — Allahabad High Court, 2023-10-17 (GST statutory provision - Section 130)
- Viswaat Chemicals Ltd. v. UOI — Bombay High Court, 2024-10-14 (CGST 73)
GST & Indirect Tax 21 judgments
- Adiraj Manpower Services Pvt ltd v. CCE Pune II — Supreme Court of India, 2022-02-18 (Notification No 25/2012 dated 20th June 2012 issued under Finance Act, 1994)
- CIT(International Taxation-2) v. Gracemac Corporation — Delhi High Court, 2022-03-07 (Section 9(i)(vi) of Income-tax Act, 1961 and Article 12 of DTAA between India and USA)
- Commissioner of Central Excise and Service Tax, Bangalore v. Northern Operating Systems Pvt. Ltd. — Supreme Court of India, 2022-05-19 (Man power recruitment and supply agency services- secondment of employee- group company- upheld.)
- Commissioner of GST and Central Excise v. Citibank NA — Supreme Court of India, 2021-12-09 (Section 65B, 66 and other sections of Finance Act, 1994)
- DCIT v. M.R. Shah Logistics Private Limited — Supreme Court of India, 2022-03-28 (147)
- Divya Capital One (P) Ltd. v. ACIT — Delhi High Court, 2022-05-12 (148A)
- Horticulture Experiment Station Gonikopal, Coorg v. Regional Provident Fund Organisation — Supreme Court of India, 2022-02-23 (Section 14B of Employees Provident Fund Act, 1952)
- Humuza Consultants v. PCIT — ITAT Mumbai, 2022-01-07 (263)
- Kay Pan Sugandh Pvt ltd v. Directorate General of GST Intelligence — Chhattisgarh High Court, 2022-03-24 (Section 11(4) of the Central Excise Act read with Section 174 of the Chattisgarh State GST Act)
- Kerala State Beverage Manufacturing & Marketing Corporation Limited v. ACIT Circle 1(1) — Supreme Court of India, 2022-01-03 (Section 40(a) of Income-tax Act, 1961)
- Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar v. Commissioner of Central Excise and Service Tax, Alwar — Supreme Court of India, 2022-02-23 (Section 9 of the Rajasthan Agricultural Produce Markets Act, 1961 and service tax law.)
- Maharashtra Oil Extraction Pvt. Ltd. v. Dy.CIT — Bombay High Court, 2022-04-25 (147)
- Murli Industries Limited v. ACIT (Bombay High Court (Nagpur Bench)) — Bombay High Court (Nagpur Bench), 2021-12-23 (148)
- PCIT v. Mahagun Realtors Private Limited — Supreme Court of India, 2022-04-05 (143(3))
- Rohan Developers Pvt. Ltd. v. ITO (IT) — Bombay High Court, 2022-02-03 (195)
- SRC Chemicals Private Limited & Anr. v. Central Board of Indirect Taxes and Customs & Ors. — Bombay High Court, 2021-10-12 (54 of CGST Act and 16 of IGST Act)
- State of Karnataka & Anr etc v. State of Meghalaya & Anr etc — Supreme Court of India, 2022-03-23 (Various entries in Union and State list of Constitution of India and interplay between them.)
- Stemade Biotech P.Ltd v. Dy .CIT (Mum) (Trib) — ITAT Mumbai, 2022-05-20 (37(1))
- Swarnalatha & Ors v. Kalavathy & Ors — Supreme Court of India, 2022-03-30 (Article 14 of Constitution of INdia and Indian Succession Act 1925)
- The State of Maharashtra v. Shri Vile Parle Kelvani Mandal & Ors — Supreme Court of India, 2022-01-07 (Section 3 of Maharashtra Electricity Act 2016 and exemption notifications)
- Union of India v. Bharti Airtel & Ors — Supreme Court of India, 2021-10-28 (GST Act and Rules)
Allied Law 18 judgments
- Arun Fatehpuria & Anr. v. Tarachand Tholia (HUF) — Rajasthan High Court, 2025-07-25 (Rajasthan Rent Control Act 9)
- Ascendas IT Park Pune Pvt. Ltd. v. State of Maharashtra & Ors. — Bombay High Court, 2023-10-12 (Maharashtra Sales Tax Tribunal administration)
- Ashish Agarwal v. The Institute of Chartered Accountants of India — Delhi High Court, 2022-09-01 (Rule 12 of the Chartered Accountants (Procedure of Investigations of Professional and Other Misconduct and Conduct of Cases) Rules, 2007)
- Delhi Development Authority v. Tejpal & Ors. — Supreme Court, 2024-05-24 (Land Acquisition, Limitation)
- In Re: Summoning Advocates who give legal opinion or represent parties during investigation — Supreme Court, 2025-10-31 (BNSS, Bharatiya Sakshya Adhiniyam 132)
- Institute of Company Secretaries of India v. Biman Debnath — Supreme Court, 2022-11-07 (Company Secretary Regulations)
- Karnail Singh v. State of Haryana — Supreme Court, 2024-05-16 (Binding precedent, Review)
- Madras Bar Association v. UOI — Supreme Court, 2025-11-20 (Constitution, Constitution Art. 14, Tribunals Reforms Act 2021)
- Municipal Corporation of Greater Mumbai v. Property Owners’ Association — Supreme Court, 2022-11-07 (The Mumbai Municipal Corporation Act 1888 and its rules)
- PCIT v. Ram Builders (Bombay High Court) — Bombay High Court, 2022-07-18 (69C)
- Pravinkumar Jethalal Dave v. State of Maharashtra & Ors. — Bombay High Court, 2026-02-09 (Maharashtra Co-operative Societies Act 23(2))
- Rajeswari & Ors. v. Shanmugam & Anr. — Supreme Court, 2025-11-19 (Registration Act 17)
- Registrar of Assurance & Anr v. ASL Vyapar Pvt ltd & Anr — Supreme Court, 2022-11-10 (47A of Indian Stamp (West Bengal Amendment) Act 1990)
- Shanti Devi (deceased) through LRs Goran v. Jagan Devi — Supreme Court, 2025-09-12 (Transfer of Property Act 54)
- Sheth Developers Pvt. Ltd. v. Dy. CIT — ITAT Mumbai, 2022-06-27 (23, 43CA, 115JB)
- Shivamma (dead) by LRs v. Karnataka Housing Board — Supreme Court, 2025-09-12 (Limitation Act 5)
- State of Maharashtra v. Greatship (India) Ltd. — Supreme Court, 2022-09-20 (WRIT JURISDICTION vs. STATUTORY REMEDY)
- State of Uttar Pradesh v. Virendra Bahadur Katheria — Supreme Court, 2024-07-15 (Article 136, Doctrine of merger)
International Tax 16 judgments
- Anushaka Sanjay Shah v. ITO (International Taxation) — ITAT Mumbai, 2025-03-26 (90, India-Singapore DTAA Article 13)
- B. Braun Medical (India) Pvt. Ltd. v. DCIT — ITAT Mumbai, 2022-10-10 (144C)
- CIT (International Taxation) v. Bharti Airtel Ltd. — Supreme Court, 2024-02-06 (Delay / SLP)
- CIT v. GE India Technology Centre Pvt. Ltd. & connected matters — Supreme Court, 2024-04-23 (Review Petition, software taxation)
- DCIT v. Manish Vijay Mehta — ITAT Mumbai, 2022-10-31 (68)
- DCIT v. Marubeni Corporation, Japan — ITAT Mumbai, 2022-06-17 (9(1)(i))
- DDIT v. Vodafone Idea Ltd. — Supreme Court, 2024-07-26 (195, 9)
- DIT (International Taxation) v. Western Union Financial Services Inc. — Delhi High Court, 2024-12-18 (India-USA DTAA Article 5, Permanent Establishment)
- Hyatt International Southwest Asia Ltd. v. ADIT — Supreme Court, 2025-07-24 (DTAA, PE)
- ITO v. Armine Hamied Khan — ITAT Mumbai, 2022-08-30 (54F)
- National Petroleum Construction Co. v. DCIT (International Taxation) — Supreme Court, 2022-07-29 (195, 197 of the Income-tax Act, 1961)
- PCIT (International Taxation) v. Samsung Electronics Co. Ltd. — Delhi High Court, 2025-01-15 (DTAA Article 5, Permanent Establishment)
- Shinhan Bank v. DCIT — ITAT Mumbai, 2022-06-27 (90)
- Solvay S.A. v. DCIT — ITAT Mumbai, 2025-10-27 (9(1)(vii), India-Belgium DTAA Art. 12)
- Sunil Chablani v. CIT (International Taxation) — ITAT Jaipur, 2024-07-22 (147, 148, Jurisdiction)
- TVF Fund Ltd. v. DCIT — ITAT Mumbai, 2025-01-23 (70, 74, 90, India-Mauritius DTAA Article 13)
Indirect Tax / GST / Customs 10 judgments
- Adityaraj Builders v. State of Maharashtra — Bombay High Court, Pending full-judgment reconciliation
- Bilag Industries Pvt ltd & Anr Vs Commissioner of Central Excise, Daman & Anr — Supreme Court of India, Pending full-judgment reconciliation
- CCE Aurangabad Vs Videocon Industries Limited — Supreme Court of India, Pending full-judgment reconciliation
- Commissioner of Central Excise and Service Tax , Kanpur Vs AR Polymers Pvt ltd — Court / Tribunal to be verified, Pending full-judgment reconciliation (4A)
- Commissioner of Customs ,Central Excise & Service-tax Vs Suzlon Energy Ltd — Supreme Court of India, Pending full-judgment reconciliation
- M/s Thermax Limited Vs Commissioner of Central Excise, Pune — Supreme Court of India, Pending full-judgment reconciliation
- Pr Commissioner of Central Excise, Kolkata- IV Vs Himadri Speciality Chemicals Limited — Court / Tribunal to be verified, Pending full-judgment reconciliation
- Ramesh Kumar Patodia Vs Citibank N.A. — Court / Tribunal to be verified, Pending full-judgment reconciliation
- State of Gujarat and Anr Vs Saw Pipes Ltd — Supreme Court of India, Pending full-judgment reconciliation
- State of Jharkhand and others Vs Linde India limited and another — Supreme Court of India, Pending full-judgment reconciliation
GST / Indirect Tax 6 judgments
- Commissioner of Service Tax v. Quick Heal Technologies Ltd. — Supreme Court, 2022-08-05 (Service-tax - Finance Act 1994 provisions- sale of anti virus software whether liable for service tax)
- Hero MotoCorp Ltd. v. Union of India — Supreme Court, 2022-10-17 (174(2) of the CGST Act, doctrine of promissory estoppel)
- M/s Munjal Showa Ltd v. Union of India & Ors — Supreme Court, 2022-09-23 (25 of Customs Act)
- Shekhar Resorts Limited v. Union of India & Ors — Supreme Court, 2023-01-05 (Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019)
- The State of Madhya Pradesh and another v. Commercial Engineers and Body Building Company limited — Supreme Court, 2022-10-14 (Article 226, 227 of constitution of India and 14 of Madhya Pradesh VAT Act)
- Total Environment Building Systems Pvt. Ltd. v. DCCT — Supreme Court, 2022-08-02 (65(105)(zzzza) of Finance Act, 1994, Doctrine of stare decisis)
Insurance / Consumer 5 judgments
- Hindustan Lever Ltd. v. Dy. CIT — ITAT Mumbai, 2022-09-26 (254(2A))
- Jacob Punnen & Anr. v. United India Insurance Co. Ltd. — Supreme Court, 2021-12-09 (Insurance contract)
- Shri Madhusudan Dhakad v. ITO — ITAT Indore, 2022-06-28 (demonetization, Agricultural Income, Cash Deposits, Exempt Income)
- Singapore Airlines Limited v. CIT, Delhi — Supreme Court, 2022-11-14 (194H of Income-tax Act, 1961)
- Texco Marketing Pvt. Ltd. v. Tata AIG General Insurance Co. Ltd. — Supreme Court, 2022-11-09 (Insurance Contracts- Principles of Uberrimae Fidei and Doctrine of Blue Pencil, Adhesion contracts)
Consumer / Insurance 4 judgments
- Aashna Roy Vs ITC Hotels Limited — NCDRC, Pending full-judgment reconciliation
- Gokal Chand (D) thr legal representatives Vs Axis Bank limited & Anr — Supreme Court of India, Pending full-judgment reconciliation
- M/s Suneja Towers Private Limited & Anr Vs Anita Merchant — Supreme Court of India, Pending full-judgment reconciliation
- National Insurance Co Ltd Vs Harsolia Motors and others — Supreme Court of India, Pending full-judgment reconciliation
Allied / Enforcement 3 judgments
- Ashish Chatterjee Vs Union of India & Ors — Court / Tribunal to be verified, Pending full-judgment reconciliation
- Sandeep Kabra & Ors Vs Bureau of Immigration & Ors — Court / Tribunal to be verified, Pending full-judgment reconciliation
- Shree Hanuman Cotton Mills Ltd & Ors Vs Union of India & Ors — Court / Tribunal to be verified, Pending full-judgment reconciliation
IBC / Insolvency 3 judgments
- IL&FS Financial Services Ltd. v. Adhunik Meghalaya Steels Pvt. Ltd. — Supreme Court, 2025-07-31 (IBC 7, Limitation Act 18)
- Liquidator of the corporate debtor M/s Shirt Company vs. Recovery Officer — NCLT Mumbai, Pending full-judgment reconciliation (53)
- Vidarbha Industries Power Limited v. Axis Bank Limited — Supreme Court, 2022-07-12 (7(5)(a) and 9(5)(a) of IBC Code and other provisions of IBC)
PMLA / Criminal 3 judgments
- Directorate of Enforcement v. Padmanabhan Kishore — Supreme Court, 2022-10-31 (3 r, w 4 of the PML Act & Sec 7, 12, 13(1)(d), 13(2) of the PC Act)
- Rakesh Brijal Jain v. State of Maharashtra — Bombay High Court, 2025-01-21 (PMLA 2(1)(u), PMLA 3)
- Ram Kotumal Issrani v. Directorate of Enforcement — Bombay High Court, 2024-04-15 (PMLA 50)
Black Money Act 2 judgments
- ACIT v. Rohit Krishna — ITAT Mumbai, 2024-11-27 (Black Money Act 43)
- Deepak Jain v. ACIT — ITAT Delhi, 2025-09-24 (Black Money Act 10(3))
Civil Procedure 2 judgments
- A. Rajendra v. Gonugunta Madhusudhan Rao — Supreme Court, 2025-04-04 (Limitation Act 12(2))
- Dwarika Prasad v. Prithvi Raj Singh — Supreme Court, 2024-12-20 (Limitation, Natural justice)
Income Tax / Prosecution 2 judgments
- Hemant Mahipatray Shah v. Anand Upadhyay — Bombay High Court, 2024-08-12 (276B, 278B, 201(1A))
- ITO v. Rajendra Prasad Vaish — Rajasthan High Court, 2024-04-02 (276CC)
International Tax / Black Money 2 judgments
- Addl. CIT v. Tejal Ashis Mehta — Court / Tribunal to be verified, Pending full-judgment reconciliation (43)
- Amrita Jhaveri (Ms.) v. Dy. CIT — ITAT Mumbai, Pending full-judgment reconciliation
Banking / RBI 1 judgments
- Suresh Chandra Singh Negi & Ors. v. Bank of Baroda — Allahabad High Court, 2025-07-17 (RBI Customer Liability Circular 06-07-2017)
Companies Act 1 judgments
- Union of India and another Vs Deloitte Haskins and Sells LLP & Anr — Court / Tribunal to be verified, Pending full-judgment reconciliation (140(5))
Corporate & Commercial 1 judgments
- The Sirpur Paper Mills Limited & Another v. Union of India & Two others — Telangana High Court, 2022-01-18 (Section 238 of Insolvency Code and Section 142(1)/143(2)/79 of Income-tax Act, 1961)
Criminal Procedure 1 judgments
- State of Haryana v. Satender Kumar Antil & Anr. — Supreme Court, 2025-07-30 (BNSS 35)
GST / Identity Fraud 1 judgments
- Vilas Prabhakar Lad v. UIDAI & Ors. — Bombay High Court, 2025-07-21 (GST 132)
GST / Sales Tax 1 judgments
- M/s Shiv Steels v. State of Assam — Supreme Court, 2025-09-17 (Assam General Sales Tax Act 19, Assam General Sales Tax Act 21)
Indirect Tax / Allied Law 1 judgments
- Noble Resources and Trading India Pvt. Ltd. v. UOI — Supreme Court, 2025-05-14 (Manufacture)
Intellectual Property 1 judgments
- Cryogas Equipment Pvt. Ltd. v. Inox India Ltd. — Supreme Court, 2025-04-15 (Copyright Act 2(c), Designs Act 2(d))
Property / Banking 1 judgments
- Sanjay Sharma v. Kotak Mahindra Bank Ltd. — Supreme Court, 2025-01-04 (Registration Act, Auction sale)
Property / Contract 1 judgments
- Annaya Kocha Shetty v. Laxmibai Narayan Satose — Supreme Court, 2025-04-08 (Bombay Rent Act, Indian Contract Act)
RERA / Real Estate 1 judgments
- Mayur L. Desai v. State of Maharashtra & Anr. — Bombay High Court, 2025-07-24 (RERA 43)
Stamp Duty / Property 1 judgments
- Ramesh Mishrimal Jain v. Avinash Vishwanath Patne — Supreme Court, 2025-02-14 (Bombay Stamp Act)
This index is generated from the published judgment register. Case summaries are editorial and are not a substitute for reading the judgment or taking advice on your own facts.