Rulings ( 6502 results )

HC: CGST Act doesn’t allow cash seizure, and its transfer to I-T Dept. for further process

  • In Favour of Petitioner
  • Citation Number : TS-150-HC(BOM)-2026-GST

HC: Absent prohibitory provisions, inter-state transfer of ITC upon amalgamation permissible; Directs manual processing

  • In Favour of Petitioner
  • Citation Number : TS-149-HC(GUJ)-2026-GST

HC: Once goods title vests with Government post-confiscation order, sec. 129 remedy closes

  • In Favour of Respondent
  • Citation Number : TS-148-HC(KAR)-2026-GST

HC: Grants bail to Advocate in ITC fraud case, noting role limited to compliance

  • In Favour of Applicant
  • Citation Number : TS-147-HC(GUJ)-2026-GST

HC: FAA lacks power to remand matter to adjudicating authority; Orders fresh appeal adjudication

  • In Favour of Petitioner
  • Citation Number : TS-146-HC(ALL)-2026-GST

HC: Directs Govt. to decide on Imagicaaworld’s tax incentive extension & GST-refund plea

  • In Favour of Not Applicable
  • Citation Number : TS-133-HC(BOM)-2026-GST

AAR: Rejects application seeking classification of Rice husk board as non-maintainable, absent documents, compliance

  • In Favour of Not Available
  • Citation Number : TS-1090-AAR(GUJ)-2025-GST

AAAR: Remands Rice Husk Board classification to AAR noting submission of documents at appellate stage

  • In Favour of Not Available
  • Citation Number : TS-145-AAAR(GUJ)-2026-GST

AAAR: Portion of Mining Royalty contributed towards State Govt. District Mineral Foundation Trust exempt; Modifies AAR-ruling

  • In Favour of Appellant
  • Citation Number : TS-144-AAAR(TEL)-2026-GST

HC: SCN uploaded only under ‘Additional Notices’ tab invalid; Sets aside ex-parte GST orders

  • In Favour of Petitioner
  • Citation Number : TS-143-HC(DEL)-2026-GST

HC: Declines to entertain writ citing availability of GSTAT

  • In Favour of Petitioner
  • Citation Number : TS-142-HC(TEL)-2026-GST

HC: Directs Revenue to consider manual application for revocation of GST registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-141-HC(TEL)-2026-GST

HC: Providing ‘ground of arrest’ mandatory, not ‘reasons to believe’; Declares remand illegal

  • In Favour of Petitioner
  • Citation Number : TS-140-HC(ALL)-2026-GST

HC: Appellate authority has wider jurisdiction to confirm, modify or annul the order; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-139-HC(MP)-2026-GST

HC: Mechanical order ignoring Assessee’s submissions causes grave prejudice; Quahses Rs.54 cr demand

  • In Favour of Petitioner
  • Citation Number : TS-138-HC(BOM)-2026-GST

HC: ISD to distribute ITC in the month of becoming entitled u/s 16; Upholds Rule 39(1)(a) validity

  • In Favour of Petitioner
  • Citation Number : TS-137-HC(MAD)-2026-GST

HC: Quashes coercive recovery against Wipro, citing deferred reporting of credit-notes in GSTR-3B

  • In Favour of Petitioner
  • Citation Number : TS-136-HC(BOM)-2026-GST

HC: Declines de-freezing of BuckBox’s bank account linked to payout transactions for online gaming company

  • In Favour of Respondent
  • Citation Number : TS-135-HC(GUJ)-2026-GST

HC: Omission of Rule 96(10) wipes out all proceedings initiated under it; Quashes refund recovery

  • In Favour of Petitioner
  • Citation Number : TS-134-HC(AP)-2026-GST

AAR: Transportation of segregated waste for Howrah Municipal Corporation exempt from GST

  • In Favour of Applicant
  • Citation Number : TS-132-AAR(WB)-2026-GST