GSTAT: Directs P&G to deposit profiteered amount on sanitary-pads; Disallows 18% interest citing Rule-133(3)(c ) prospectivity

• In Favour of Appellant
• Citation Number : TS-786-GSTAT(DEL)-2025-GST

Delhi-HC cautions Revenue to search Advocate’s office in exceptional circumstances; Permits safeguarded inspection

Navigating the GST Maze - Supreme Court Clarifies Bar on Parallel Proceedings

ITAT: Directs AO/TPO to apply upper turnover filter since it adopted lower turnover limit of Rs.1 crore

• In Favour of Assessee
• Citation Number : TS-528-ITAT-2025(COCH)-TP

ITAT: Remits TP-additions qua corporate IT services and recovery of salary expenses; Follows earlier order

• In Favour of Both, Partially
• Citation Number : TS-529-ITAT-2025(COCH)-TP

ITAT: Adopts 0.5% for corporate guarantee; Remits TP-addition qua corporate IT services

• In Favour of Both, Partially
• Citation Number : TS-530-ITAT-2025(COCH)-TP

ITAT: Condones 781-day delay as ‘sufficient cause’ established; Remits to CIT(A) to decide issues afresh

• In Favour of Assessee
• Citation Number : TS-1182-ITAT-2025(Mum)

ITAT: Remands matter for fresh consideration of wage revision provision & shifting loss

• In Favour of Assessee
• Citation Number : TS-1179-ITAT-2025(Mum)

NCLAT: Ex-IRP’s withdrawal of fees without CoC ratification, an ‘unauthorized act’; Upholds NCLT order

HC: Order without DIN remains effective unless declared void by competent court; Dismisses writ

• In Favour of Respondent
• Citation Number : TS-787-HC(AP)-2025-GST

HC: Interimly restrains Pharma co. from using name, mark similar to Sun Pharma’s “ROSUVAS”

HC: Condones 29 days’ delay in filing Form 10B; Accepts Assessee’s genuine hardship of denial of Sec. 11 deduction

• In Favour of Assessee
• Citation Number : TS-1200-HC-2025(BOM)

HC: Interimly restrains mark “Krelon” being deceptively similar TM “Kryolan” for cosmetics

HC: Temporary ban on sale of counterfeit “DAAWAT” & “ROYAL” packaging materials

HC: Temporarily restrains use of mark “LAHOR” deceptively similar to TM “LAHORI”

HC: Temporarily restrains use of mark “BISCO” and trade dress deceptively similar to TM “BISCOFF”

Relevance of SAAR & GAAR for Investments in India

HC: FAO, not JAO empowered to issue notice u/s 148 in international tax matters; Relies on Hexaware & Abhin Anilkumar decisions

• In Favour of Assessee
• Citation Number : TS-1197-HC-2025(BOM)

HC: Allows Flipkart cash-refund of pre-deposit paid in part cash, part ITC; Stresses Section-142 scope

• In Favour of Petitioner
• Citation Number : TS-785-HC(KAR)-2025-GST

The MSME Registration Quagmire