Rulings ( 7240 results )

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HC: Rejecting Assessee’s reply without reasons vitiates adjudication order

  • In Favour of Petitioner
  • Citation Number : TS-876-HC(P and H)-2026-GST
High Court

HC: Declines revocation of cancelled GST registration due to delay in filing application

  • In Favour of Petitioner
  • Citation Number : TS-875-HC(MAD)-2026-GST
High Court

HC: Upholds order imposing interest for belated payment of taxes under GSTR-3B returns

  • In Favour of Respondent
  • Citation Number : TS-874-HC(MAD)-2026-GST
High Court

HC: Informing Revenue of alleged tax discrepancies does not entitle complainant to mandamus for action

  • In Favour of Petitioner
  • Citation Number : TS-873-HC(MAD)-2026-GST
High Court

HC: No 10% pre-deposit for penalty-only appeal where SCN predates Section 107(6) amendment; Follows Gaurav Jain

  • In Favour of Both
  • Citation Number : TS-872-HC(DEL)-2026-GST
High Court

HC: Quashes attachment “falling short of valid exercise under Section 83”; Holds affidavit cannot justify the gaps

  • In Favour of Petitioner
  • Citation Number : TS-871-HC(BOM)-2026-GST
Supreme Court

SC: Sets aside bail for forum shopping, lack of uberrima fides and listing without notice to Revenue

  • In Favour of Appellant
  • Citation Number : TS-870-SC-2026-GST
GST Appellate Tribunal

GSTAT: Belated tax payment does not avert penalty for failure to pay within SCN timeline

  • In Favour of Respondent
  • Citation Number : TS-869-GSTAT(KLK)-2026-GST
GST Appellate Tribunal

GSTAT: Marketing and IT support to Australian parent qualify as export of services; Directs refund

  • In Favour of Not Available
  • Citation Number : TS-868-GSTAT(DEL)-2026-GST
High Court

HC: Subsequent assignment of proper officer does not invalidate Jt. Commissioner’s jurisdiction; Relegates Assessee to appeal

  • In Favour of Petitioner
  • Citation Number : TS-867-HC(TEL)-2026-GST
GST Appellate Tribunal

GSTAT: Appeal-rejection by cryptic & non-speaking order without justifiable reasons violates natural justice principles

  • In Favour of Appellant
  • Citation Number : TS-866-GSTAT(KLK)-2026-GST
GST Appellate Tribunal

GSTAT: Sets aside excess-interest refund rejection over fresh limitation ground; Directs recomputation under retrospective Section 50 amendment

  • In Favour of Respondent
  • Citation Number : TS-865-GSTAT(VSK)-2026-GST
GST Appellate Tribunal

GSTAT: Retrospective cancellation may trigger enquiry, but cannot invalidate invoices issued during supplier’s active registration

  • In Favour of Respondent
  • Citation Number : TS-864-GSTAT(DEL)-2026-GST
GST Appellate Tribunal

GSTAT: IRCTC profiteered by failing to reduce ‘Rail Neer’ transfer price post-GST; Directed to deposit Rs.50.4 cr

  • In Favour of Appellant
  • Citation Number : TS-863-GSTAT(DEL)-2026-GST
High Court

HC: Time-limit to pass orders within 7-days of detention notice mandatory; Quashes penalty, directs vehicle release

  • In Favour of Petitioner
  • Citation Number : TS-862-HC(CAL)-2026-GST
High Court

HC: Amul’s cross-charging lapse cannot trigger Sec.74; HO’s non-invoicing to BOs permits ‘Nil’ valuation u/r-28

  • In Favour of Petitioner
  • Citation Number : TS-861-HC(GUJ)-2026-GST
High Court

HC: Audit-based SCN premised on audit-note unsustainable absent final audit findings and opportunity to respond

  • In Favour of Petitioner
  • Citation Number : TS-860-HC(KER)-2026-GST
High Court

HC: Allows E&Y’s plea, quashes Circular paragraph barring refund of interest paid u/r-96A absent statutory basis

  • In Favour of Petitioner
  • Citation Number : TS-859-HC(P and H)-2026-GST
GST Appellate Tribunal

GSTAT: Whether recovery of irregular transitional credit falls within section 73 scope, GSTAT Chennai to examine

  • In Favour of Appellant
  • Citation Number : TS-857-GSTAT(CHN)-2026-GST
Supreme Court

SC: Declines interference in limitation dispute over erroneous refund recovery under Section 74(10)

  • In Favour of Petitioner
  • Citation Number : TS-856-SC-2026-GST