Delhi HC seeks Govt reply in PIL seeking GST cut on Air Purifiers/HEPA filters

Rebalancing Insolvency Law for MSMEs: Case for Prioritising MSME Dues under the IBC

Benches assigned to GSTAT Members

ITAT: No tax on Trust with overall deficit even if activity alleged to be commercial

• In Favour of Assessee
• Citation Number : TS-1713-ITAT-2025(Mum)

ITAT: Levy of interest u/s 220(2) for period prior to fresh demand notice u/s 156, unsustainable

• In Favour of Assessee
• Citation Number : TS-1710-ITAT-2025(Mum)

HC: Quashes Sec.153C notice for non-mention of date & serving satisfaction note after two year’s delay

• In Favour of Assessee
• Citation Number : TS-1711-HC-2025(GUJ)

HC: Condones 8 minute delay in filing of Income Tax Return; Quashes & sets aside order u/s 119(2)(b)

• In Favour of Assessee
• Citation Number : TS-1708-HC-2025(BOM)

HC: Individual rights accrued through orders attaining finality, cannot be whittled down; Direct re-computation of compounding charges

• In Favour of Assessee
• Citation Number : TS-1686-HC-2025(MAD)

HC: Mere 3-days’ time for responding to SCN, inadequate; CBDT’s 7-day time limit mandatory

• In Favour of Assessee
• Citation Number : TS-1717-HC-2025(BOM)

HC: Portal-only ‘communication’ insufficient for Section-107 limitation; Physical service date prevails over e-communication

• In Favour of Petitioner
• Citation Number : TS-1033-HC(ALL)-2025-GST

ITAT: Denies indexation benefit on depreciable factory building sale; Sec. 50 applies despite non-use or altered character claims

• In Favour of Assessee
• Citation Number : TS-1716-ITAT-2025(DEL)

ITAT: Quashes final assessment order passed beyond extended time limit u/s.Sec.153(4)

• In Favour of Assessee
• Citation Number : TS-775-ITAT-2025(HYD)-TP

ITAT: Holds time-barred final assessment order as null and void; Follows precedents

• In Favour of Assessee
• Citation Number : TS-774-ITAT-2025(CHNY)-TP

ITAT: Imputes interest rate @5.35% on ECB loans; Holds no binding effect of present settlement on other AYs

• In Favour of Both, Partially
• Citation Number : TS-778-ITAT-2025(Ahd)-TP

ITAT: Directs TPO to pass speaking order in compliance with DRP’s direction w.r.t comparables’ selection

• In Favour of Assessee
• Citation Number : TS-777-ITAT-2025(DEL)-TP

ITAT: Invalidates assessment order passed beyond limitation period

• In Favour of Assessee
• Citation Number : TS-776-ITAT-2025(DEL)-TP

Platform Economics Meets the Arm's Length Principle

HC: Grants dynamic+ injunction to Colgate; Cracks down on fraudulent domain-name scams misusing well-known trademarks

Home Office PE under the OECD Model Convention (2025 Update)

HC: PMLA supersedes Income Tax Act when seized funds deemed ‘proceeds of crime’