Rulings ( 7158 results )

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HC: Real estate profiteering methodology not impermissible merely for mathematical computation; Must be fair/reasonable/project-responsive

  • In Favour of Respondent
  • Citation Number : TS-793-HC(DEL)-2026-GST
Authority for Advance Ruling

AAR: Recovery from employees for canteen services not taxable; ITC restricted to cost borne by employer

  • In Favour of Applicant
  • Citation Number : TS-792-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Leasing Digital Cinema Equipment comprising projector, server, UPS and VSAT a mixed supply, attracts 18% GST

  • In Favour of Applicant
  • Citation Number : TS-791-AAR(TEL)-2026-GST
High Court

HC: Restores writ petition challenging consolidated GST proceedings for consideration of other substantial grounds

  • In Favour of Appellant
  • Citation Number : TS-790-HC(KAR)-2026-GST
High Court

HC: Pre-decisional opportunity required before continuing ITC blocking under Rule 86A; Directs reconsideration

  • In Favour of Appellant
  • Citation Number : TS-789-HC(KAR)-2026-GST
High Court

HC: Rejects challenge to Proper Officer’s authority following Bombay HC dicta; Declines writ against Rs.5.82-Cr demand citing appellate-remedy

  • In Favour of Respondent
  • Citation Number : TS-788-HC(PAT)-2026-GST
High Court

HC: Sets aside blanket direction to reimburse differential tax arising from GST transition, citing specificity of each case

  • In Favour of Appellant
  • Citation Number : TS-787-HC(KAR)-2026-GST
High Court

HC: Restores GST adjudication proceedings where bank distress prevented Assessee from responding to SCN

  • In Favour of Appellant
  • Citation Number : TS-786-HC(KAR)-2026-GST
High Court

HC: Section-6(2)(b) bars parallel GST proceedings only on same subject matter; Common financial period insufficient

  • In Favour of Petitioner
  • Citation Number : TS-785-HC(DEL)-2026-GST
High Court

HC: SCN during deceased’s lifetime not mandatory for proceedings against legal representative; Upholds Section-93(1)(b) validity

  • In Favour of Respondent
  • Citation Number : TS-784-HC(DEL)-2026-GST
Supreme Court

SC: Upholds Gujarat HC order on Rule 96(10) omission; Follows Goodluck India

  • In Favour of Petitioner
  • Citation Number : TS-783-SC-2026-GST
High Court

HC: Appellate-Tribunal empowered to dismiss appeals for non-prosecution; Remanding matter, recommends simpler modes of service

  • In Favour of Petitioner
  • Citation Number : TS-782-HC(MP)-2026-GST
High Court

HC: Appeal cannot be dismissed merely on the ground of non-prosecution; Reasons for rejection mandatory

  • In Favour of Petitioner
  • Citation Number : TS-781-HC(ALL)-2026-GST
Authority for Advance Ruling

AAR: Rejects advance ruling application as Section 98(2) bar applies to cases pending adjudication or decided thereof

  • In Favour of Not Available
  • Citation Number : TS-780-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Psyllium Seeds (Isabgol) brought by cultivators to APMC & sold through auction mechanism exempt

  • In Favour of Respondent
  • Citation Number : TS-779-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Psyllium Seeds (Isabgol) do not qualify as ‘fresh’; Attracts 5% GST

  • In Favour of Respondent
  • Citation Number : TS-778-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Works contract for water/sewage treatment plant attracted 12% GST before Notification No. 3/2022 took effect

  • In Favour of Not Available
  • Citation Number : TS-777-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Rubberised Cork Sheets classifiable under HSN 45041010; Eligible for 5% GST despite not being Natural Cork

  • In Favour of Appellant
  • Citation Number : TS-776-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Short-Term Permit holder paying minerals royalty to State constitutes consideration for service; 18% GST applicable

  • In Favour of Respondent
  • Citation Number : TS-775-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Renting godowns to warehouse raw agricultural produce taxable under GST

  • In Favour of Not Available
  • Citation Number : TS-774-AAR(GUJ)-2026-GST