Rulings ( 6493 results )

Filters
High Court Latest

HC: SCN uploaded only under ‘Additional Notices’ tab invalid; Sets aside ex-parte GST orders

Mar 07, 2026
  • In Favour of Petitioner
  • Citation Number : TS-143-HC(DEL)-2026-GST
High Court

HC: Declines to entertain writ citing availability of GSTAT

Mar 07, 2026
  • In Favour of Petitioner
  • Citation Number : TS-142-HC(TEL)-2026-GST
High Court

HC: Directs Revenue to consider manual application for revocation of GST registration cancellation

Mar 06, 2026
  • In Favour of Petitioner
  • Citation Number : TS-141-HC(TEL)-2026-GST
High Court

HC: Providing ‘ground of arrest’ mandatory, not ‘reasons to believe’; Declares remand illegal

Mar 06, 2026
  • In Favour of Petitioner
  • Citation Number : TS-140-HC(ALL)-2026-GST
High Court

HC: Appellate authority has wider jurisdiction to confirm, modify or annul the order; Dismisses writ

Mar 06, 2026
  • In Favour of Respondent
  • Citation Number : TS-139-HC(MP)-2026-GST
High Court

HC: Mechanical order ignoring Assessee’s submissions causes grave prejudice; Quahses Rs.54 cr demand

Mar 06, 2026
  • In Favour of Petitioner
  • Citation Number : TS-138-HC(BOM)-2026-GST
High Court

HC: ISD to distribute ITC in the month of becoming entitled u/s 16; Upholds Rule 39(1)(a) validity

Mar 06, 2026
  • In Favour of Petitioner
  • Citation Number : TS-137-HC(MAD)-2026-GST
High Court

HC: Quashes coercive recovery against Wipro, citing deferred reporting of credit-notes in GSTR-3B

Mar 06, 2026
  • In Favour of Petitioner
  • Citation Number : TS-136-HC(BOM)-2026-GST
High Court

HC: Declines de-freezing of BuckBox’s bank account linked to payout transactions for online gaming company

Mar 06, 2026
  • In Favour of Respondent
  • Citation Number : TS-135-HC(GUJ)-2026-GST
High Court

HC: Omission of Rule 96(10) wipes out all proceedings initiated under it; Quashes refund recovery

Mar 05, 2026
  • In Favour of Petitioner
  • Citation Number : TS-134-HC(AP)-2026-GST
Authority for Advance Ruling

AAR: Transportation of segregated waste for Howrah Municipal Corporation exempt from GST

Mar 05, 2026
  • In Favour of Applicant
  • Citation Number : TS-132-AAR(WB)-2026-GST
Authority for Advance Ruling

AAR: FCI is government entity; Security services to it qualify as ‘pure services’, not exempt

Mar 05, 2026
  • In Favour of Respondent
  • Citation Number : TS-131-AAR(WB)-2026-GST
Authority for Advance Ruling

AAR: Paddle Wheel Aerators not ‘agricultural machinery’; Classifiable under HSN 8479, attracts 18% GST

Mar 05, 2026
  • In Favour of Not Available
  • Citation Number : TS-130-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Mobilisation advance received for works contract service from recipient attracts GST at time of receipt

Mar 05, 2026
  • In Favour of Applicant
  • Citation Number : TS-129-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: 'Semen Sorting Services' for animal husbandry support exempt

Mar 03, 2026
  • In Favour of Applicant
  • Citation Number : TS-128-AAR(GUJ)-2026-GST
High Court

HC: Refund accrued to Adani-Wilmar under IDS cannot be denied by retrospectively applying clarificatory-circular

Mar 03, 2026
  • In Favour of Appellant
  • Citation Number : TS-127-HC(CAL)-2026-GST
Authority for Advance Ruling

AAR: Hookah served with food in restaurants constitute separate supply; Taxable differently

Mar 03, 2026
  • In Favour of Applicant
  • Citation Number : TS-126-AAR(WB)-2026-GST
High Court

HC: GST cannot be deducted from retiral dues; Slams Employees Welfare Corporation officer

Mar 02, 2026
  • In Favour of Applicant
  • Citation Number : TS-125-HC(ALL)-2026-GST
High Court

HC: Tainted ITC-chain renders EWB & weighment-slips inadequate for proving goods movement; Sustains Sec.74 notice

Mar 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-124-HC(CAL)-2026-GST
High Court

HC: Refuses to examine validity of Section 168A extension notifications; Disposes writ in view of pending SC proceedings

Mar 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1089-HC(RAJ)-2025-GST