Rulings ( 7196 results )

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HC: Sec.6(2)(b) not triggered because of same supplier in State/Central proceedings, requires “same subject matter”

  • In Favour of Respondent
  • Citation Number : TS-831-HC(DEL)-2026-GST
High Court

HC: Retrospective 70:30 tax ratio for solar power projects cannot ipso facto establish fraud or suppression

  • In Favour of Petitioner
  • Citation Number : TS-830-HC(GUJ)-2026-GST
High Court

HC: Directs Revenue to consider Assessee’s claim in case involving 629 noticees; Follows Gaurav Jain

  • In Favour of Petitioner
  • Citation Number : TS-829-HC(DEL)-2026-GST
High Court

HC: Remands matter citing medical condition of pregnant proprietrix; Sets-aside order subject to 10% deposit

  • In Favour of Petitioner
  • Citation Number : TS-828-HC(KAR)-2026-GST
High Court

HC: Grants fresh opportunity to merged assessee to explain export turnover

  • In Favour of Applicant
  • Citation Number : TS-826-HC(KAR)-2026-GST
High Court

HC: Quashes DEMAT account attachment arising from communication gap

  • In Favour of Applicant
  • Citation Number : TS-825-HC(BOM)-2026-GST
High Court

HC: Portal notice cannot be belatedly challenged after silence till final order and recovery proceedings

  • In Favour of Respondent
  • Citation Number : TS-824-HC(KER)-2026-GST
High Court

HC: Non-supply of RUDs falls within appellate remedy; No writ where no jurisdictional breach

  • In Favour of Petitioner
  • Citation Number : TS-823-HC(GUJ)-2026-GST
High Court

HC: Allows manual consolidated refund filing where online facility is unavailable

  • In Favour of Petitioner
  • Citation Number : TS-822-HC(BOM)-2026-GST
Supreme Court

SC: Dismisses SLP; Grievance over appreciation of Assessee's defence does not establish natural justice violation

  • In Favour of Respondent
  • Citation Number : TS-827-SC-2026-GST
Supreme Court

SC: Upholds Delhi HC’s refusal to bypass appellate remedy over case-specific procedural and evidentiary grievances

  • In Favour of Respondent
  • Citation Number : TS-821-SC-2026-GST
High Court

HC: Procedural grievances not uniform across all Assessees; Dismisses writ pleas citing statutory appellate remedy

  • In Favour of Respondent
  • Citation Number : TS-582-HC(DEL)-2026-GST
High Court

HC: Upholds Commissioner’s order withholding refund u/s 54(11) pending investigation into alleged fraud

  • In Favour of Respondent
  • Citation Number : TS-820-HC(DEL)-2026-GST
High Court

HC: Mere upload of DRC-07 post-limitation period expiry won’t render substantive adjudication order time-barred

  • In Favour of Respondent
  • Citation Number : TS-819-HC(DEL)-2026-GST
High Court

HC: Classification of animal-feeds, disputed question of fact, dismisses writ finding circumvention of pre-deposit condition

  • In Favour of Petitioner
  • Citation Number : TS-818-HC(MP)-2026-GST
Authority for Advance Ruling

AAR: Geomembrane Pond Liner classifiable under heading 59111000; Attracts 5% GST from Sept 22, 2025

  • In Favour of Applicant
  • Citation Number : TS-817-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: 5% GST applicable on outdoor playground equipment; 18% on outdoor gym equipment

  • In Favour of Applicant
  • Citation Number : TS-816-AAR(GUJ)-2026-GST
High Court

HC: Copy of Telangana HC judgment holding portal authentication validates unsigned SCNs/orders; DIN/RFN mandatory

  • In Favour of Respondent
  • Citation Number : TS-815-HC(TEL)-2026-GST
High Court

HC: Selling-dealer’s fraud not purchasing-dealer’s fraud; No mechanical ITC denial, provides Sec.16(2)(c) invocation guidelines

  • In Favour of Petitioner
  • Citation Number : TS-814-HC(P and H)-2026-GST
GST Appellate Tribunal

GSTAT: Carrying E-way Bill pre-April 2018 under Rule 138 not mandatory; Quashes detention & penalty

  • In Favour of Respondent
  • Citation Number : TS-811-GSTAT-2026-GST