Rulings ( 6540 results )
Authority for Advance Ruling
Latest
AAR: Indian Medical Association collecting subscription & organising seminars, liable for GST
Mar 24, 2026- In Favour of Respondent
- Citation Number : TS-185-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: ITC eligible on renting motor vehicles for female employees’ night shift conveyance
Mar 24, 2026- In Favour of Applicant
- Citation Number : TS-184-AAR(TN)-2026-GST
High Court
HC: Dismisses challenge to notification restricting transition of eligible cesses
Mar 24, 2026- In Favour of Respondent
- Citation Number : TS-1094-HC(MAD)-2025-GST
High Court
HC: Adopts split approach for classifying crushed tobacco leaves under GST vis-à-vis Central-Excise
Mar 23, 2026- In Favour of Petitioner
- Citation Number : TS-1093-HC(GUJ)-2025-GST
High Court
HC: 2-year time-limit for filing refund claim mandatory; Condonation only through writ jurisdiction
Mar 23, 2026- In Favour of Respondent
- Citation Number : TS-183-HC(KAR)-2026-GST
High Court
HC: Milroc & Rite Water decisions on composite notices bind Revenue, being subsequent to Mathur Polymers ruling
Mar 23, 2026- In Favour of Petitioner
- Citation Number : TS-182-HC(BOM)-2026-GST
High Court
HC: Pre-determination of unregistered person's classification/taxability in SCN proposing best judgment assessment, impermissible
Mar 20, 2026- In Favour of Petitioner
- Citation Number : TS-181-HC(KER)-2026-GST
High Court
HC: Dismisses challenge against goods seizure as premature, citing Section 74 notice, no documents produced
Mar 20, 2026- In Favour of Petitioner
- Citation Number : TS-180-HC(MP)-2026-GST
High Court
HC: Party must come clean before Court; Upholds blocking of electronic credit ledger
Mar 20, 2026- In Favour of Respondent
- Citation Number : TS-179-HC(TEL)-2026-GST
High Court
HC: Purpose of petition stands served with unblocking of electronic credit ledger
Mar 20, 2026- In Favour of Petitioner
- Citation Number : TS-178-HC(BOM)-2026-GST
Supreme Court
SC: Reaffirms that no writ lies against SCN, despite noting parallel proceedings allegation
Mar 20, 2026- In Favour of Respondent
- Citation Number : TS-176-SC-2026-GST
High Court
HC: Declines interference with cancellation SCN, noting Assessee’s reply demonstrating due comprehension
Mar 20, 2026- In Favour of Respondent
- Citation Number : TS-175-HC(TEL)-2026-GST
High Court
HC: 18% GST on services to Govt entities valid; Recovery of 6% differential tax deferred
Mar 18, 2026- In Favour of Respondent
- Citation Number : TS-174-HC(MAD)-2026-GST
High Court
HC: Purchaser can’t be penalised for seller’s GST default; Applies Sahil Enterprises ratio
Mar 18, 2026- In Favour of Petitioner
- Citation Number : TS-173-HC(TRI)-2026-GST
High Court
HC: No IGST on ocean freight for importers under CIF contracts; Follows Sanathan Textiles
Mar 18, 2026- In Favour of Petitioner
- Citation Number : TS-172-HC(BOM)-2026-GST
High Court
HC: Grants bail to Rs.27 Cr ITC fraud accused citing prolonged custody, documentary evidence availability
Mar 18, 2026- In Favour of Petitioner
- Citation Number : TS-171-HC(P&H)-2026-GST
High Court
HC: No GST on assignment of leasehold rights to third-party; Follows Gujarat Chamber of Commerce
Mar 18, 2026- In Favour of Petitioner
- Citation Number : TS-170-HC(BOM)-2026-GST
High Court
HC: Consolidated Section 74 SCN across multiple FYs unsustainable absent composite fraud
Mar 18, 2026- In Favour of Petitioner
- Citation Number : TS-169-HC(BOM)-2026-GST
High Court
HC: No distinction for consolidated notices even in fraudulent ITC availment; Quashes SCN, order
Mar 18, 2026- In Favour of Petitioner
- Citation Number : TS-168-HC(BOM)-2026-GST
High Court
HC: Dismisses challenge to confiscation for Assessee's failure to establish locus
Mar 18, 2026- In Favour of Respondent
- Citation Number : TS-167-HC(GUJ)-2026-GST