Rulings ( 6857 results )
Authority for Advance Ruling
Latest
AAR: Paper bags made of paper/paper board classifiable under heading 4819; Attract 5% GST
Jul 06, 2026- In Favour of Applicant
- Citation Number : TS-486-AAR(GUJ)-2026-GST
High Court
HC: Orders fresh adjudication on ITC claim under retrospective Section 16(5)
Jul 06, 2026- In Favour of Petitioner
- Citation Number : TS-484-HC(CAL)-2026-GST
High Court
HC: Cancelling GST registration on grounds beyond SCN violates natural justice
Jul 06, 2026- In Favour of Petitioner
- Citation Number : TS-485-HC(TEL)-2026-GST
High Court
HC: Upholds rejection of GST appeal filed beyond condonable period
Jul 03, 2026- In Favour of Respondent
- Citation Number : TS-483-HC(ORI)-2026-GST
High Court
HC: Grants 10-day interim anticipatory bail in alleged Rs. 100 cr tax evasion case
Jul 02, 2026- In Favour of Petitioner
- Citation Number : TS-482-HC(KAR)-2026-GST
High Court
HC: Section 161 confined to patent errors rectification; Upholds application rejection regarding over under-declaration of ineligible-ITC
Jul 02, 2026- In Favour of Respondent
- Citation Number : TS-481-HC(MAD)-2026-GST
High Court
HC: Refund cannot be withheld invoking sec. 54(11) merely because Revenue contemplates to file appeal
Jul 02, 2026- In Favour of Petitioner
- Citation Number : TS-475-HC(ORI)-2026-GST
High Court
HC: Refund of tax voluntarily paid during search not maintainable absent proof of coercion
Jul 02, 2026- In Favour of Petitioner
- Citation Number : TS-480-HC(GUJ)-2026-GST
High Court
HC: Time spent in rectification proceedings excludible for computing appeal limitation; Applies sec.14 of Limitation Act
Jul 01, 2026- In Favour of Petitioner
- Citation Number : TS-479-HC(GAUH)-2026-GST
High Court
HC: Uploading of SCN in the ‘additional-notices’ tab not ‘effective’ service, vitiates adjudication proceedings
Jul 01, 2026- In Favour of Petitioner
- Citation Number : TS-478-HC(BOM)-2026-GST
High Court
HC: Each financial year a separate unit; Clubbing multiple years in single SCN is impermissible
Jul 01, 2026- In Favour of Petitioner
- Citation Number : TS-477-HC(CAL)-2026-GST
Supreme Court
SC: Disposes of writ challenging constitutional validity of Section 69; Follows Radhika Agarwal
Jul 01, 2026- In Favour of Respondent
- Citation Number : TS-476-SC-2026-GST
High Court
HC: ITC accumulated under VAT-era not refundable after transition into GST; Re-credit in ECL permissible
Jun 30, 2026- In Favour of Respondent
- Citation Number : TS-474-HC(GUJ)-2026-GST
GST Appellate Tribunal
GSTAT: Transfers Revenue appeals relating to ITC-refunds to Ghaziabad-Bench; Flags GSTAT portal anomaly showing officer as appellant
Jun 30, 2026- In Favour of Appellant
- Citation Number : TS-473-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Permits postal service on Revenue under Section-169 after portal-based service remains ineffective
Jun 30, 2026- In Favour of Appellant
- Citation Number : TS-472-GSTAT(DEL)-2026-GST
High Court
HC: Partners of partnership personally liable for tax dues; Upholds former partner’s bank account attachment
Jun 29, 2026- In Favour of Respondent
- Citation Number : TS-471-HC(MAD)-2026-GST
High Court
HC: Remands assessment noting Revenue ignored ITC reversal disclosed in GSTR-9
Jun 29, 2026- In Favour of Petitioner
- Citation Number : TS-470-HC(MAD)-2026-GST
High Court
HC: Marking personal hearing “not applicable” while passing adverse order runs contrary to Section 75
Jun 29, 2026- In Favour of Petitioner
- Citation Number : TS-469-HC(BOM)-2026-GST
High Court
HC: 'Where it appears' u/s-74 requires only ‘prima-facie’ satisfaction, not conclusive proof of fraud; Distinguishes pre-GST law
Jun 26, 2026- In Favour of Respondent
- Citation Number : TS-467-HC(MAD)-2026-GST
High Court
HC: SCN issued to amalgamated non-existent entity void ab initio; Section-87 facilitation, an interim measure
Jun 26, 2026- In Favour of Petitioner
- Citation Number : TS-466-HC(BOM)-2026-GST