Rulings ( 6555 results )

Filters
GST Appellate Tribunal Latest

GSTAT: No single fixed formula in cinema business; Confirms Rs. 19.86 lakhs profiteering

Mar 27, 2026
  • In Favour of Respondent
  • Citation Number : TS-199-GSTAT(DEL)-2026-GST
GST Appellate Tribunal

GSTAT: Directs LIC HFL to return profiteered amount with 18% interest to 240 homebuyers

Mar 27, 2026
  • In Favour of Respondent
  • Citation Number : TS-198-GSTAT(DEL)-2026-GST
Supreme Court

SC: Permits withdrawal of writ on composite notice for approaching High Court

Mar 27, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1095-SC-2025-GST
High Court

HC: Contractual tax liability crystallizes on auction date despite post-GST payment window

Mar 27, 2026
  • In Favour of Respondent
  • Citation Number : TS-197-HC(BOM)-2026-GST
High Court

HC: Sets aside Appellate Order for procedural lapses, cites failure to upload notice and order

Mar 27, 2026
  • In Favour of Petitioner
  • Citation Number : TS-196-HC(RAJ)-2026-GST
High Court

HC: Grants interim relief to Microsoft Corporation in GST levy on leasehold rights transfer

Mar 27, 2026
  • In Favour of Petitioner
  • Citation Number : TS-195-HC(BOM)-2026-GST
High Court

HC: Option of no personal hearing cannot override mandate u/s 75(4); Allows plea against Revenue

Mar 27, 2026
  • In Favour of Petitioner
  • Citation Number : TS-194-HC(GUJ)-2026-GST
High Court

HC: Allows refund of GST paid on exempt Cotton seed oil cakes used as cattle feed

Mar 27, 2026
  • In Favour of Petitioner
  • Citation Number : TS-193-HC(GUJ)-2026-GST
High Court

HC: Physical notice necessary post-registration cancellation; Sets aside adjudication order citing natural justice violation

Mar 27, 2026
  • In Favour of Petitioner
  • Citation Number : TS-192-HC(ALL)-2026-GST
High Court

HC: GSTR-1/3B mismatch from bona fide errors not “self-assessed tax” for Sec 75(12) recovery

Mar 26, 2026
  • In Favour of Petitioner
  • Citation Number : TS-191-HC(GAUH)-2026-GST
Authority for Advance Ruling

AAR: Medicines and consumables to in-patients a ‘composite supply of healthcare services’, exempt

Mar 25, 2026
  • In Favour of Applicant
  • Citation Number : TS-190-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Waste dump site remediation taxable at 18% but exempt as pure services to Government authority

Mar 25, 2026
  • In Favour of Applicant
  • Citation Number : TS-189-AAR(TN)-2026-GST
High Court

HC: Copy of Telangana HC-judgment dismissing Fino Bank CEO’s arrest challenge in Rs.840 cr evasion case

Mar 25, 2026
  • In Favour of Respondent
  • Citation Number : TS-188-HC(TEL)-2026-GST
Authority for Advance Ruling

AAR: Expenses under DDP till destination includible in transaction value, liable to IGST

Mar 25, 2026
  • In Favour of Respondent
  • Citation Number : TS-187-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: E-commerce platform connecting transporter with customers, not GTA; GST payable on commission, TCS applicable

Mar 25, 2026
  • In Favour of Applicant
  • Citation Number : TS-186-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Indian Medical Association collecting subscription & organising seminars, liable for GST

Mar 24, 2026
  • In Favour of Respondent
  • Citation Number : TS-185-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: ITC eligible on renting motor vehicles for female employees’ night shift conveyance

Mar 24, 2026
  • In Favour of Applicant
  • Citation Number : TS-184-AAR(TN)-2026-GST
High Court

HC: Dismisses challenge to notification restricting transition of eligible cesses

Mar 24, 2026
  • In Favour of Respondent
  • Citation Number : TS-1094-HC(MAD)-2025-GST
High Court

HC: Adopts split approach for classifying crushed tobacco leaves under GST vis-à-vis Central-Excise

Mar 23, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1093-HC(GUJ)-2025-GST
High Court

HC: 2-year time-limit for filing refund claim mandatory; Condonation only through writ jurisdiction

Mar 23, 2026
  • In Favour of Respondent
  • Citation Number : TS-183-HC(KAR)-2026-GST