Rulings ( 6815 results )
High Court
Latest
HC: Custodial interrogation unnecessary where evidence seized, investigation advanced; Grants bail in ITC-fraud case
Jun 19, 2026- In Favour of Applicant
- Citation Number : TS-447-HC(CHAT)-2026-GST
High Court
HC: 7-day pre-arrest notice in GST probe not blanket protection; Dismisses Revenue’s petition
Jun 19, 2026- In Favour of Petitioner
- Citation Number : TS-439-HC(DEL)-2026-GST
High Court
HC: Recording reasons is a check against arbitrary action; Quashes non-speaking, unreasoned order cancelling GST registration
Jun 19, 2026- In Favour of Petitioner
- Citation Number : TS-438-HC(GAUH)-2026-GST
High Court
HC: Interest liability on delayed tax-payment arises by operation of law; Cannot be waived/reduced by Court
Jun 19, 2026- In Favour of Respondent
- Citation Number : TS-446-HC(KAR)-2026-GST
Appellate Authority for Advance Ruling
AAAR: GST paid on solar power plant setup not eligible for ITC; Electricity generated attracts ‘Nil’ rate
Jun 17, 2026- In Favour of Respondent
- Citation Number : TS-443-AAAR(RAJ)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Raising funds through QIP “in the course of furtherance of business”, eligible for ITC
Jun 17, 2026- In Favour of Appellant
- Citation Number : TS-444-AAAR(HAR)-2026-GST
High Court
HC: Fresh proceedings against legal heir maintainable even without notice during deceased proprietor's lifetime
Jun 17, 2026- In Favour of Petitioner
- Citation Number : TS-442-HC(MAD)-2026-GST
High Court
HC: Copy of Madras HC quashing ITC denial based solely on retrospective cancellation of supplier's registration
Jun 17, 2026- In Favour of Petitioner
- Citation Number : TS-441-HC(MAD)-2026-GST
GST Appellate Tribunal
GSTAT: Cinema hall liable for anti-profiteering despite State-regulated ticket pricing; Confirms profiteering on rate-cut benefit
Jun 15, 2026- In Favour of Respondent
- Citation Number : TS-436-GSTAT(DEL)-2026-GST
High Court
HC: Directs Cognizant's SEZ-unit to approach Appellate-Authority for matters of refund rejection on group health insurance
Jun 15, 2026- In Favour of Petitioner
- Citation Number : TS-437-HC(TEL)-2026-GST
Authority for Advance Ruling
AAR: Section 16(5) creates no fresh opportunity to reclaim reversed ITC; Re-availment tantamount to refund
Jun 12, 2026- In Favour of Not Applicable
- Citation Number : TS-435-AAR(WB)-2026-GST
High Court
HC: Sets aside assessment order issued u/s 74 instead of 74A; Directs fresh hearing
Jun 12, 2026- In Favour of Petitioner
- Citation Number : TS-1111-HC(MAD)-2025-GST
High Court
HC: Quashes assessment initiated 4 years after Assessee’s death
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-434-HC(MAD)-2026-GST
High Court
HC: Revenue must initiate reassessment after subsequent return-filing by Assessee; Remands matter
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-433-HC(MAD)-2026-GST
High Court
HC: Remands Sec. 74 demand where turnover appears below registration threshold
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-432-HC(MAD)-2026-GST
High Court
HC: Sets aside ITC denial for belated return-filing in view of Section 16(5) amendment
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-431-HC(MAD)-2026-GST
High Court
HC: Missing lorry receipts alone cannot justify tax demand, suppliers’ returns must be considered; Remands matter
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-430-HC(MAD)-2026-GST
High Court
HC: Sets-aside assessment order against seigniorage fees; Stays enforcement pending SC verdict
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-427-HC(MAD)-2026-GST
High Court
HC: Assessee’s possibility to establish genuine supply cannot be ruled out without providing opportunity to place evidence
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-429-HC(MAD)-2026-GST
High Court
HC: Quashes consolidated SCN & Rs. 2.54 cr demand following Milroc case; Allows fresh notices
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-428-HC(BOM)-2026-GST