HC: Mere uploading of notices on GST portal not a valid mode of service

• In Favour of Petitioner
• Citation Number : TS-553-HC(PAT)-2025-GST

HC: Notice essential for determining liability against legal representative on account of proprietor’s death

• In Favour of Petitioner
• Citation Number : TS-550-HC(ALL)-2025-GST

HC: Rectification application only for error apparent in original order; Remands back for fresh assessment

• In Favour of Petitioner
• Citation Number : TS-549-HC(MAD)-2025-GST

HC: Appeal remedy is to be taken recourse to against assessment order not rectification-petition

• In Favour of Petitioner
• Citation Number : TS-548-HC(MAD)-2025-GST

ITAT: Sec. 54 claim valid without revised return; Confirms LTCG deduction on new property purchase

• In Favour of Assessee
• Citation Number : TS-810-ITAT-2025(DEL)

AT PMLA: ED Joint Director empowered to issue Provisional Attachment Order; Rejects Adjudicating Authority’s 'technical' objections

HC: Invoking Sec. 206AA for not furnishing PAN of payees, unwarranted, as per overriding Sec. 90(2)

• In Favour of Assessee
• Citation Number : TS-809-HC-2025(GUJ)

RD and ROC Adjudication Orders Referencer

Orissa HC to examine validity of consolidated SCN issued for multiple years; Stays proceedings

ITAT: Assessee's second appeal deemed infructuous given matter remanded to AO earlier

• In Favour of Revenue
• Citation Number : TS-808-ITAT-2025(CHNY)

ITAT: Excludes comparables citing significant turnover and functional dissimilarity

• In Favour of Assessee
• Citation Number : TS-360-ITAT-2025(CHNY)-TP

ITAT: Recalls earlier-order, notes ‘crucial facts’ related to benchmarking of management support services not considered earlier

• In Favour of Assessee
• Citation Number : TS-356-ITAT-2025(Bang)-TP

ITAT: Dismisses assessee’s appeal as withdrawn in light of settlement under VsVS

• In Favour of None/NA
• Citation Number : TS-354-ITAT-2025(CHNY)-TP

ITAT: Directs AO to keep recovery of demand in abeyance till disposal of appeal or 180 days

• In Favour of Assessee
• Citation Number : TS-355-ITAT-2025(Bang)-TP

ITAT: Excludes 5 functionally-dissimilar comparables; Remits TP-adjustment qua interest on receivables

• In Favour of Assessee
• Citation Number : TS-357-ITAT-2025(Bang)-TP

ITAT: Rules on comparables selection and working capital adjustment; Follows precedents

• In Favour of Both, Partially
• Citation Number : TS-358-ITAT-2025(CHNY)-TP

ITAT: Holds forex loss as operating item; Grants adjustment for product development expenses

• In Favour of Both, Partially
• Citation Number : TS-359-ITAT-2025(CHNY)-TP

Taxability of TDR – Are We Witnessing a Change in Perspective?

HC: CBDT's order with cut-off, ultra vires: Directs Interim Board to consider settlement applications filed by Sep 30, 2021

• In Favour of Assessee
• Citation Number : TS-807-HC-2025(KER)

HC: TM “Sun Pharma” doesn’t bar use of “SON” in mark “NICSON PHARMA”