Rulings ( 7312 results )

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HC: Directs proper officer to independently re-examine ITC denial u/s 16(2)(c) on supplier’s default upon remand

  • In Favour of Petitioner
  • Citation Number : TS-949-HC(ALL)-2026-GST
Authority for Advance Ruling

AAR: 18% GST on IIM Raipur FED’s incubation services to Govt. entity for executing National Rural Livelihoods Mission

  • In Favour of Respondent
  • Citation Number : TS-948-AAR(CHAT)-2026-GST
Authority for Advance Ruling

AAR: Classifies biodegradable carry bags under CTH 39269099 attracting 5% GST subject to validity of biodegradability certification

  • In Favour of Appellant
  • Citation Number : TS-947-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Classifies “Rice Husk Board” made of rice husk fibres and PVC under CTH 4411, attracts 5% GST

  • In Favour of Not Applicable
  • Citation Number : TS-946-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Ophthalmic medical-equipment classifiable under heading 94021090, while specialized medical-furniture classifiable under 94029090; Attract 18% GST

  • In Favour of Respondent
  • Citation Number : TS-945-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Tea alongwith ancillary items like spoons, tea-cups constitutes mixed supply; Attracts 18% GST

  • In Favour of Respondent
  • Citation Number : TS-944-AAR(GUJ)-2026-GST
High Court

HC: Classification of ‘complete spices’ that attained finality in excise regime cannot be reopened under GST

  • In Favour of Petitioner
  • Citation Number : TS-943-HC(BOM)-2026-GST
GST Appellate Tribunal

GSTAT: Deletion of penalty imposed u/s 122 invalid post-taxpayer's admission regarding fake invoices; Allows Revenue’s appeal

  • In Favour of Respondent
  • Citation Number : TS-942-GSTAT(BUR)-2026-GST
GST Appellate Tribunal

GSTAT: Section 76(1) covers tax collected not paid to Govt., irrespective of registration status or taxability

  • In Favour of Respondent
  • Citation Number : TS-941-GSTAT(BUR)-2026-GST
GST Appellate Tribunal

GSTAT: Citing absence of precise basis in SCN, quashes ITC denial for IGST paid under wrong head

  • In Favour of Appellant
  • Citation Number : TS-940-GSTAT(GZB)-2026-GST
GST Appellate Tribunal

GSTAT: Pre-2023 sale of Creta, Alcazar and Tucson attracts 20% Compensation Cess, being below the ground clearance threshold

  • In Favour of Appellant
  • Citation Number : TS-939-GSTAT(BUR)-2026-GST
GST Appellate Tribunal

GSTAT: Sets aside demand arising from GSTR-1 and GSTR-3B mismatch due to duplicate reporting of supply

  • In Favour of Appellant
  • Citation Number : TS-938-GSTAT(BUR)-2026-GST
GST Appellate Tribunal

GSTAT: Refund limitation reckoned from original application, not from refiling after deficiency memo

  • In Favour of Respondent
  • Citation Number : TS-937-GSTAT(DEL)-2026-GST
High Court

HC: Dismisses Advocate’s PIL challenging 18% GST on online legal research services

  • In Favour of Respondent
  • Citation Number : TS-936-HC(ALL)-2026-GST
GST Appellate Tribunal

GSTAT: Expedia-India’s support services to overseas affiliates qualify as exports; Allows Rs 55.99 cr. refund

  • In Favour of Appellant
  • Citation Number : TS-931-GSTAT(DEL)-2026-GST
High Court

HC: Detailed SCN cannot be faulted for lack of particulars to invoke writ jurisdiction; Relegates Assessee to appellate remedy

  • In Favour of Not Applicable
  • Citation Number : TS-935-HC(DEL)-2026-GST
High Court

HC: Disposes of writ, directing Revenue to ensure erroneous entry in Form GSTAPL 04 is rectified

  • In Favour of Appellant
  • Citation Number : TS-934-HC(KER)-2026-GST
High Court

HC: Personal hearing mandatory if adverse order contemplated; Remands dispute over demand on transferable development rights

  • In Favour of Appellant
  • Citation Number : TS-933-HC(BOM)-2026-GST
High Court

HC: Mere writ-pendency cannot act as stay of recovery; Directs Revenue to file report on recovery steps

  • In Favour of Not Applicable
  • Citation Number : TS-932-HC(CAL)-2026-GST
High Court

HC: Retrospective cancellation of registration does not bar audit u/s 65 for ‘specified period’

  • In Favour of Respondent
  • Citation Number : TS-930-HC(DEL)-2026-GST