Top 10 Tax Law Judgments – Dec 2025 | LegalWiki
Key Supreme Court and High Court Rulings in Tax Law
In December 2025, the Supreme Court and various High Courts across India delivered important judgments shaping the landscape of Tax Law.
State Defends ‘Made in Maharashtra’ Liquor Policy Before Bombay High Court, Citing 17% Revenue Surge
The Maharashtra government informed the Bombay High Court that its ‘Maharashtra Made Liquor (MML)’ policy has led to a nearly 17% rise in excise revenue. Read more.
Delhi High Court to Examine GST Applicability on Medicines, Consumables Supplied During In-Patient Treatment
The Delhi High Court has agreed to examine whether Goods and Services Tax (GST) can be levied on medicines and consumables supplied to patients as part of in-patient hospital treatment. Read more.
Delhi High Court Urges GST Council to Consider GST Cut on Air Purifiers Amid Pollution Crisis
The Delhi High Court has urged the GST Council to convene an urgent meeting to consider reducing GST on air purifiers from 18% to 5%, noting Delhi’s severe air pollution crisis. Read more.
‘Lame Excuses’: Gujarat High Court Refuses to Condon Delay in GST Appeal Under Sec 107
The Gujarat High Court refused to condone a delay in filing a GST appeal, rejecting claims of the illness of an accountant and closure of business as “lame excuses.” Read more.
Delhi High Court Refuses To Cancel Bail In ₹72 Crore GST Evasion Case, Slams DGGI For Probe Delay
The Delhi High Court refused to cancel the bail granted to Kamal Kishore Aggarwal in a ₹72 crore GST evasion case, criticising the Directorate General of GST Intelligence for its failure to complete the investigation even after more than five years. Read more.
Excavators & Dumpers Used Inside Factories Not Liable to Road Tax: Supreme Court
The Supreme Court held that excavators, dumpers, loaders, and other heavy earth-moving machinery used exclusively within a factory or enclosed premises are not “motor vehicles” under the Motor Vehicles Act. Read more.
Gujarat High Court Quashes Income Tax Reassessment, Says AO Cannot Conduct Roving Inquiry Under Section 148A
The Gujarat High Court has quashed the reopening of an income tax assessment under Section 148A of the Income Tax Act, holding that the Assessing Officer cannot initiate reassessment proceedings by conducting a roving or fishing inquiry. Read more.
Delhi High Court Upholds Withholding Tax On Part Of LG Electronics’ 2003 ICC World Cup Sponsorship Payment
After 21 years, the Delhi High Court upheld the levy of withholding tax on a portion of LG Electronics India’s sponsorship payments for the 2003 ICC Cricket World Cup. Read more.
Centre Opposes PIL Seeking GST Cut on Air Purifiers, Warns of “Pandora’s Box”
The Delhi High Court heard the Centre’s objections to a PIL seeking a reduction of GST on air purifiers from 18% to 5% by treating them as medical devices. Read more.
Levy of Service Tax on Access to Amusement Facilities Is Unconstitutional: Kerala High Court
The Kerala High Court has held that the levy of service tax on access to amusement facilities is unconstitutional, as the activity falls exclusively within the State’s taxing domain. Read more.
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