The Court held that the dispute involved a pure legal question regarding composite versus mixed supply. Finding a prima facie jurisdictional issue, it ruled that the writ petition was maintainable.
The Tribunal ruled that disallowance of deduction under Section 80P was beyond the permissible scope of prima facie adjustments under Section 143(1). Relief was granted to the assessee.
The High Court found no evidence of intent to evade tax despite the address discrepancy in the invoice. It directed refund of the penalty collected from the petitioner.
The Court held that the proceedings should have been conducted under Section 129(1)(a) since the petitioner was the owner of the goods. The detention order was quashed and fresh action was directed on the basis of invoice valuation.
ITAT Delhi held that high sea sales could not be treated as non-genuine where customs approvals, sale agreements, and delivery records established the transactions. The Tribunal deleted the ₹59.11 crore addition and ruled that Section 68 could not apply to recovery of sale consideration.
The Karnataka High Court set aside the dismissal of a GST appeal that was rejected due to a 451-day delay. Relying on an earlier coordinate bench ruling, the Court remanded the matter for consideration on merits.
The Supreme Court examined whether online gaming platforms offering skill-based games can be treated as suppliers of actionable claims arising from betting and gambling. The case also involved challenges to GST demands, valuation rules, and the constitutional validity of various GST provisions.
Supreme Court held that States can regulate or prohibit betting on skill games, ruling that Entry 34 extends to all forms of betting and gambling.
The NCLT Allahabad Bench dispensed with shareholder meetings after finding that all shareholders had consented to the proposed reduction of capital and conversion into a company limited by guarantee.
The Gujarat AAR held that Psyllium (Isabgol) Seeds procured from farmers and supplied without drying, freezing, or processing qualify as fresh seeds. As a result, they are exempt from GST under Entry 87 of Notification No. 10/2025.
