Rulings ( 6458 results )
High Court
Latest
HC: Proper Officer who issued SCN can pass penalty order after issuance of circular conferring jurisdiction
Feb 26, 2026- In Favour of Petitioner
- Citation Number : TS-108-HC(TEL)-2026-GST
Authority for Advance Ruling
AAR: IIM Ahmedabad is ‘specified person’ u/s 51; Liable to deduct TDS
Feb 26, 2026- In Favour of Respondent
- Citation Number : TS-107-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Supply of liquid ink for digital-presses under per-click billing model by HP constitutes ‘composite supply’
Feb 26, 2026- In Favour of Applicant
- Citation Number : TS-1087-AAR(MAH)-2025-GST
High Court
HC: Non-supply of verification reports, rushed adjudication vitiates order denying transitional credit to Pidilite
Feb 26, 2026- In Favour of Petitioner
- Citation Number : TS-106-HC(BOM)-2026-GST
High Court
HC: Copy of Bombay-HC judgment on quashing penalty u/s 122(1A) on Shemaroo top-brass being ‘non-taxable’ persons
Feb 25, 2026- In Favour of Petitioner
- Citation Number : TS-105-HC(BOM)-2026-GST
High Court
HC: Check-post authorities cannot examine ‘valuation’ under sections 129 or 130; Confiscation by authorities of transit-state, illegal
Feb 24, 2026- In Favour of Petitioner
- Citation Number : TS-104-HC(AP)-2026-GST
Authority for Advance Ruling
AAR: GST Registration not required in Rajasthan merely because place of supply located there
Feb 24, 2026- In Favour of Applicant
- Citation Number : TS-1086-AAR(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Compostable plastic bags taxable at 5%, conditional on biodegradability
Feb 24, 2026- In Favour of Applicant
- Citation Number : TS-1085-AAR(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Paper bags taxable at 18%; Emphasizes strict interpretation of ‘biodegradable’
Feb 23, 2026- In Favour of Applicant
- Citation Number : TS-1084-AAR(RAJ)-2025-GST
High Court
HC: Revenue retaining goods/vehicles pending confiscation proceedings interferes with owner’s proprietary rights ; Directs release
Feb 23, 2026- In Favour of Petitioner
- Citation Number : TS-103-HC(KER)-2026-GST
High Court
HC: Rejection of Huawei’s condonation plea by mere communication without reasoned order, unsustainable
Feb 23, 2026- In Favour of Petitioner
- Citation Number : TS-102-HC(P and H)-2026-GST
GST Appellate Tribunal
GSTAT: Directs Subway franchisee to deposit profiteered amount with 18% interest; 6-month limit u/r 133 directory
Feb 23, 2026- In Favour of Respondent
- Citation Number : TS-101-GSTAT(DEL)-2026-GST
Authority for Advance Ruling
AAR: GST on pre-packaged commodities applies equally to Domestic and Export Supplies
Feb 23, 2026- In Favour of Applicant
- Citation Number : TS-1083-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Services for conduct of examinations rendered to Rajasthan-Education- Board exempt; AAR jurisdiction not ‘supplier’ exclusive
Feb 23, 2026- In Favour of Applicant
- Citation Number : TS-1079-AAR(RAJ)-2025-GST
First Appellate Authority
FAA: Quashes Interest levy u/s 50 vis-à-vis Debit Notes on post-supply price revision
Feb 21, 2026- In Favour of Appellant
- Citation Number : TS-100-FAA-2026-GST
Supreme Court
SC: Dismisses SLP challenging refund of compensation cess against zero-rated-supplies effected on IGST payment
Feb 20, 2026- In Favour of Petitioner
- Citation Number : TS-99-SC-2026-GST
Supreme Court
SC: Dismisses Revenue’s SLP on refund of Compensation Cess on coal used for exports
Feb 20, 2026- In Favour of Petitioner
- Citation Number : TS-1082-SC-2025-GST
Authority for Advance Ruling
AAR: Ice-cream supplied with faludas, milk shakes, juices etc qualifies as ‘restaurant service’
Feb 19, 2026- In Favour of Applicant
- Citation Number : TS-98-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Advance ruling not maintainable for completed leasehold transfer; Denies ruling
Feb 19, 2026- In Favour of Not Applicable
- Citation Number : TS-1081-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Guarantee commission payable to State Govt. for issuing bonds, exempt
Feb 19, 2026- In Favour of Applicant
- Citation Number : TS-1080-AAR(AP)-2025-GST