Rulings ( 6623 results )
High Court
Latest
HC: Sets aside dissection of solar-EPC contracts on 70:30 valuation, citing non-adjudication of foundational issues
Apr 20, 2026- In Favour of Petitioner
- Citation Number : TS-269-HC(AP)-2026-GST
High Court
HC: Recovery u/s 76 unsustainable where GST collected is fully remitted through another registration
Apr 20, 2026- In Favour of Petitioner
- Citation Number : TS-260-HC(MAD)-2026-GST
High Court
HC: Grants interim protection in challenge to GST-levy on leasehold rights; Tags with Swastik Processors
Apr 18, 2026- In Favour of Petitioner
- Citation Number : TS-267-HC(BOM)-2026-GST
High Court
HC: Relegates Emirates to appellate remedy in exemption dispute on air cargo services
Apr 18, 2026- In Favour of Petitioner
- Citation Number : TS-266-HC(BOM)-2026-GST
High Court
HC: Copy of Bombay HC judgment referring clubbed SCN issue to larger bench
Apr 18, 2026- In Favour of Both
- Citation Number : TS-265-HC(BOM)-2026-GST
High Court
HC: Declines to quash ITC blocking at SCN stage; Challenge to Section 16(2)(c) vires ‘premature’
Apr 17, 2026- In Favour of Petitioner
- Citation Number : TS-264-HC(BOM)-2026-GST
High Court
HC: Quashes refund-rejection noting 7 days for responding to SCN against 15 days mandated by Rule 92
Apr 17, 2026- In Favour of Petitioner
- Citation Number : TS-263-HC(CAL)-2026-GST
High Court
HC: Remands ITC refund matter noting erroneous denial of additional evidence under Rule 112
Apr 17, 2026- In Favour of Petitioner
- Citation Number : TS-262-HC(BOM)-2026-GST
High Court
HC: Relegates intermediary classification dispute to appellate tribunal; No binding effect of AAAR ruling
Apr 17, 2026- In Favour of Petitioner
- Citation Number : TS-252-HC(BOM)-2026-GST
High Court
HC: Covid limitation exclusion by Supreme Court must be applied to compute limitation u/s 107
Apr 17, 2026- In Favour of Petitioner
- Citation Number : TS-261-HC(GUJ)-2026-GST
High Court
HC: Post-adjudication, recovery u/s-79 valid without prior dealer notice; Authorization not mandatory
Apr 17, 2026- In Favour of Respondent
- Citation Number : TS-259-HC(AP)-2026-GST
Authority for Advance Ruling
AAR: Canteen recoveries from employees taxable, ITC unavailable; No levy on Notice Pay Recovery
Apr 17, 2026- In Favour of Not Applicable
- Citation Number : TS-258-AAR(MAH)-2026-GST
High Court
HC: Recovery of deceased Assessee arrears from heir, invalid without prior-notice, and Sec.93 compliance
Apr 16, 2026- In Favour of Petitioner
- Citation Number : TS-257-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: GST applicable on canteen, transport recoveries; Notice pay recovery not taxable
Apr 16, 2026- In Favour of Not Applicable
- Citation Number : TS-256-AAR(MAH)-2026-GST
Authority for Advance Ruling
AAR: Transportation and canteen facilities for nominal charges to employees taxable; ITC unavailable
Apr 16, 2026- In Favour of Not Applicable
- Citation Number : TS-255-AAR(MAH)-2026-GST
Authority for Advance Ruling
AAR: Textbook printing and supply by State Bureau exempt only when content is owned; Attracts 18% GST otherwise
Apr 16, 2026- In Favour of Not Applicable
- Citation Number : TS-254-AAR(MAH)-2026-GST
High Court
HC: Pre-clinical trial R&D services to foreign clients qualify as exports; Place-of-supply notification applied retrospectively
Apr 16, 2026- In Favour of Petitioner
- Citation Number : TS-1096-HC(KAR)-2025-GST
High Court
HC: Opens appeal route for MD, directs temporary registration, separate DRC-07 where liability raised on Company/Director
Apr 16, 2026- In Favour of Petitioner
- Citation Number : TS-251-HC(TEL)-2026-GST
High Court
HC: M.S. Scrap falls within “specified goods” under Budgetary Support Scheme; Eligible for reimbursement
Apr 15, 2026- In Favour of Petitioner
- Citation Number : TS-250-HC(J&K)-2026-GST
High Court
HC: Challenging corrigendum that enlarges SCN scope, requires appreciation of facts; Dismisses writ petition
Apr 14, 2026- In Favour of Petitioner
- Citation Number : TS-249-HC(DEL)-2026-GST