Rulings ( 6695 results )

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HC: Quashes GST demand/orders passed against amalgamated non-existent entity; Holds proceedings void ab initio

May 08, 2026
  • In Favour of Petitioner
  • Citation Number : TS-337-HC(BOM)-2026-GST
High Court

HC: Providing education consultancy/marketing and recruitment support to foreign universities not 'intermediary services'; Directs refund

May 08, 2026
  • In Favour of Petitioner
  • Citation Number : TS-336-HC(DEL)-2026-GST
High Court

HC: Reimbursement for road repairing & restoration to Municipal Corporation not “supply of service”

May 08, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1100-HC(GUJ)-2025-GST
GST Appellate Tribunal

GSTAT: DGAP should have considered play of market forces; Directs re-investigation in MRF profiteering case

May 08, 2026
  • In Favour of Respondent
  • Citation Number : TS-335-GSTAT(DEL)-2026-GST
GST Appellate Tribunal

GSTAT: GST Act widened builders' ITC benefits for construction services; Directs Assotech to refund profiteering amount

May 08, 2026
  • In Favour of Appellant
  • Citation Number : TS-329-GSTAT(DEL)-2026-GST
Appellate Authority for Advance Ruling

AAAR: Upholds AAR ruling which denied ITC on imported machinery since BoE bears foreign supplier's name

May 08, 2026
  • In Favour of Applicant
  • Citation Number : TS-1099-AAAR(AP)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Assignment of long-term leasehold industrial land rights not sale, attracts GST; Upholds AAR

May 08, 2026
  • In Favour of Applicant
  • Citation Number : TS-1098-AAAR(AP)-2025-GST
Authority for Advance Ruling

AAR: Sale of ready-made bakery-products constitute ‘supply’; Semi-finished preparation & sale qualify as ‘restaurant service’

May 07, 2026
  • In Favour of Applicant
  • Citation Number : TS-334-AAR(GOA)-2026-GST
High Court

HC: Executing corporate guarantee for subsidiary, absent 'consideration' not a taxable supply; Upholds Rule-28(2) validity

May 07, 2026
  • In Favour of Petitioner
  • Citation Number : TS-333-HC(BOM)-2026-GST
High Court

HC: Once audit concludes with no further liability, same issues for similar period cannot be reopened u/s 73

May 07, 2026
  • In Favour of Petitioner
  • Citation Number : TS-332-HC(GAUH)-2026-GST
High Court

HC: Dismisses writ challenging SCN proposing registration cancellation after Revenue demanded coercive pre-deposit

May 07, 2026
  • In Favour of Petitioner
  • Citation Number : TS-324-HC(TEL)-2026-GST
High Court

HC: Sets aside SCN retrospectively cancelling GST registration; Follows Bansal Casting

May 07, 2026
  • In Favour of Petitioner
  • Citation Number : TS-328-HC(P&H)-2026-GST
High Court

HC: Dismisses writ sans exceptional circumstances demonstrated; Permits statutory appeal

May 07, 2026
  • In Favour of Respondent
  • Citation Number : TS-327-HC(CAL)-2026-GST
High Court

HC: Dismisses writ raising fresh points challenging demand not raised during adjudication; Invokes estoppel doctrine

May 07, 2026
  • In Favour of Petitioner
  • Citation Number : TS-326-HC(PAT)-2026-GST
High Court

HC: Recording reasons while passing orders required; Quashes retrospective GST registration cancellation

May 07, 2026
  • In Favour of Petitioner
  • Citation Number : TS-325-HC(BOM)-2026-GST
High Court

HC: Officer's attendance whilst ITC reversed during search proceedings ‘involuntary’; Restores proceedings citing delayed declaration

May 06, 2026
  • In Favour of Appellant
  • Citation Number : TS-331-HC(KAR)-2026-GST
High Court

HC: Quashing assessment by officer who conducted audit, directs authority to decide 'jurisdiction' before merits

May 06, 2026
  • In Favour of Petitioner
  • Citation Number : TS-330-HC(KAR)-2026-GST
Authority for Advance Ruling

AAR: No option to avail ITC by choosing 18% levy for outdoor catering; 5% GST without ITC mandatory

May 05, 2026
  • In Favour of Applicant
  • Citation Number : TS-323-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Solar power generation and supply under PPA exempt; GST registration not required

May 05, 2026
  • In Favour of Applicant
  • Citation Number : TS-322-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Recovery of nominal transport charges by Renault-Nissan from its employees not a ‘supply’

May 05, 2026
  • In Favour of Applicant
  • Citation Number : TS-321-AAR(TN)-2026-GST