Rulings ( 6420 results )
High Court
Latest
HC: Mentioning Judges names in affidavit while citing precedents “totally uncalled for”; Cautions CGST officer
Feb 16, 2026- In Favour of Applicant
- Citation Number : TS-81-HC(ALL)-2026-GST
Authority for Advance Ruling
AAR: Spent earth from rice bran oil refining classifiable under HSN 3802, attracts 18% GST
Feb 16, 2026- In Favour of Applicant
- Citation Number : TS-80-AAR(AP)-2026-GST
Authority for Advance Ruling
AAR: ERCC collecting royalty from mining leaseholders on State Government’s behalf, exempt
Feb 16, 2026- In Favour of Applicant
- Citation Number : TS-1076-AAR(AP)-2025-GST
High Court
HC: ITC not admissible on electricity supplied from captive power plants to employees' township
Feb 16, 2026- In Favour of Appellant
- Citation Number : TS-1075-HC(CHAT)-2025-GST
High Court
HC: Sunil Biyani’s anticipatory bail plea premature absent Sec-69 order; Grants interim protection
Feb 16, 2026- In Favour of Applicant
- Citation Number : TS-79-HC(BOM)-2026-GST
High Court
HC: Quashes demand against SREI Equipment as Revenue ignored IBC moratorium plea; Remands matter
Feb 14, 2026- In Favour of Petitioner
- Citation Number : TS-78-HC(DEL)-2026-GST
High Court
HC: No IGST on Huawei-India paying salary to expats under employment contract; Quashes Rs.85 cr demand
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-1074-HC(KAR)-2025-GST
High Court
HC: Directs Govt. to consider plea seeking GST exemption on clinical diapers; Keeps jurisdiction issue open
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-77-HC(DEL)-2026-GST
High Court
HC: Denial of seized CPU, records deprives Assessee fair opportunity to contest adjudication
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-66-HC(CAL)-2026-GST
High Court
HC: Restores GST registration noting discrepancies between SCN and cancellation order
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-65-HC(BOM)-2026-GST
High Court
HC: Internal roads in industrial area are taxable at 12% GST on Local Authority certification
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-1073-HC(AP)-2025-GST
High Court
HC: Omission of Rule 96(10) without saving clause lapses pending refund recovery proceedings; Quashes order
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-63-HC(AP)-2026-GST
High Court
HC: Amendment to Rule 89(5) clarificatory & applicable retrospectively; Directs re-examination of refund under IDS
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-62-HC(AP)-2026-GST
High Court
HC: Rectification application rejection date vital for calculating limitation for filing appeal u/s 107
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-76-HC(GUJ)-2026-GST
High Court
HC: Quashes order rejecting Patanjali's ocean freight refund, citing Mohit Minerals ruling; Directs re-consideration
Feb 13, 2026- In Favour of Petitioner
- Citation Number : TS-75-HC(BOM)-2026-GST
High Court
HC: University collecting Affiliation fees from colleges not towards service to student's admission, attracts GST
Feb 13, 2026- In Favour of Respondent
- Citation Number : TS-74-HC(MAD)-2026-GST
GST Appellate Tribunal
GSTAT: FAA/Tribunal cannot convert section-74 adjudication to section-73 proceedings; Remands to proper officer
Feb 12, 2026- In Favour of Appellant
- Citation Number : TS-73-GSTAT(DEL)-2026-GST
High Court
HC: Halliburton’s supplying mud-engineering services & chemicals for Krishna-Godavari-basin-project, composite supply; Quashes AAAR-ruling
Feb 12, 2026- In Favour of Petitioner
- Citation Number : TS-72-HC(AP)-2026-GST
High Court
HC: Milroc Good Earth & Rite Water judgments against clubbed SCNs prevail over Mathur Polymers ruling
Feb 12, 2026- In Favour of Petitioner
- Citation Number : TS-71-HC(BOM)-2026-GST
High Court
HC: Refund under inverted duty structure allowed despite identical tax rates for inputs & output
Feb 12, 2026- In Favour of Petitioner
- Citation Number : TS-1072-HC(KAR)-2025-GST