Rulings ( 6567 results )

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Appellate Authority for Advance Ruling Latest

AAAR: No ITC on leasehold land assignment where Assignee constructs factory for own permanent enjoyment

Apr 06, 2026
  • In Favour of Respondent
  • Citation Number : TS-212-AAAR(TN)-2026-GST
High Court

HC: Fraudulent availment of ITC does not justify issuance of consolidated SCN for multiple-years

Apr 06, 2026
  • In Favour of Petitioner
  • Citation Number : TS-210-HC(BOM)-2026-GST
High Court

HC: Negative blocking of ITC impermissible; Positive balance can be blocked

Apr 04, 2026
  • In Favour of Petitioner
  • Citation Number : TS-209-HC(BOM)-2026-GST
High Court

HC: Stays recovery proceedings against Refex Industries; Directs re-credit of Rs. 1.1 cr in ledger

Apr 04, 2026
  • In Favour of Petitioner
  • Citation Number : TS-208-HC(BOM)-2026-GST
High Court

HC: Bonafide reasons for non-filing of returns, procedural delay cannot override substantive rights; Quashes registration-cancellation

Apr 04, 2026
  • In Favour of Petitioner
  • Citation Number : TS-207-HC(BOM)-2026-GST
High Court

HC: Declines interference on ground of multi-year clubbing

Apr 04, 2026
  • In Favour of Respondent
  • Citation Number : TS-206-HC(DEL)-2026-GST
High Court

HC: Restriction on electronic credit ledger cannot continue beyond 1 year; Sets aside ITC blocking

Apr 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-204-HC(BOM)-2026-GST
High Court

HC: Negative blocking beyond ambit of Rule 86A; Directs restoration of Rs. 1.42 cr ITC

Apr 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-203-HC(BOM)-2026-GST
High Court

HC: Transit-State officers lack powers to intercept/detain/confiscate goods movement governed by IGST Act

Apr 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-205-HC(AP)-2026-GST
High Court

HC: Reiterates statutory 15-days reply timeline in refund proceedings; Quashes rejection order citing natural justice principle

Mar 31, 2026
  • In Favour of Petitioner
  • Citation Number : TS-200-HC(BOM)-2026-GST
High Court

HC: Packaging similarity not determinative of “brand name”; Sustains exemption on relinquishment of brand-rights

Mar 30, 2026
  • In Favour of Petitioner
  • Citation Number : TS-202-HC(MAD)-2026-GST
High Court

HC: In Instakart's petition, reads down Section 16(2)(c)/Rule 36(4) to allow ITC to bonafide recipients despite supplier's default

Mar 30, 2026
  • In Favour of Petitioner
  • Citation Number : TS-201-HC(KAR)-2026-GST
GST Appellate Tribunal

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