Rulings ( 6534 results )

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HC: Pre-determination of unregistered person's classification/taxability in SCN proposing best judgment assessment, impermissible

Mar 20, 2026
  • In Favour of Petitioner
  • Citation Number : TS-181-HC(KER)-2026-GST
High Court

HC: Dismisses challenge against goods seizure as premature, citing Section 74 notice, no documents produced

Mar 20, 2026
  • In Favour of Petitioner
  • Citation Number : TS-180-HC(MP)-2026-GST
High Court

HC: Party must come clean before Court; Upholds blocking of electronic credit ledger

Mar 20, 2026
  • In Favour of Respondent
  • Citation Number : TS-179-HC(TEL)-2026-GST
High Court

HC: Purpose of petition stands served with unblocking of electronic credit ledger

Mar 20, 2026
  • In Favour of Petitioner
  • Citation Number : TS-178-HC(BOM)-2026-GST
Supreme Court

SC: Reaffirms that no writ lies against SCN, despite noting parallel proceedings allegation

Mar 20, 2026
  • In Favour of Respondent
  • Citation Number : TS-176-SC-2026-GST
High Court

HC: Declines interference with cancellation SCN, noting Assessee’s reply demonstrating due comprehension

Mar 20, 2026
  • In Favour of Respondent
  • Citation Number : TS-175-HC(TEL)-2026-GST
High Court

HC: 18% GST on services to Govt entities valid; Recovery of 6% differential tax deferred

Mar 18, 2026
  • In Favour of Respondent
  • Citation Number : TS-174-HC(MAD)-2026-GST
High Court

HC: Purchaser can’t be penalised for seller’s GST default; Applies Sahil Enterprises ratio

Mar 18, 2026
  • In Favour of Petitioner
  • Citation Number : TS-173-HC(TRI)-2026-GST
High Court

HC: No IGST on ocean freight for importers under CIF contracts; Follows Sanathan Textiles

Mar 18, 2026
  • In Favour of Petitioner
  • Citation Number : TS-172-HC(BOM)-2026-GST
High Court

HC: Grants bail to Rs.27 Cr ITC fraud accused citing prolonged custody, documentary evidence availability

Mar 18, 2026
  • In Favour of Petitioner
  • Citation Number : TS-171-HC(P&H)-2026-GST
High Court

HC: No GST on assignment of leasehold rights to third-party; Follows Gujarat Chamber of Commerce

Mar 18, 2026
  • In Favour of Petitioner
  • Citation Number : TS-170-HC(BOM)-2026-GST
High Court

HC: Consolidated Section 74 SCN across multiple FYs unsustainable absent composite fraud

Mar 18, 2026
  • In Favour of Petitioner
  • Citation Number : TS-169-HC(BOM)-2026-GST
High Court

HC: No distinction for consolidated notices even in fraudulent ITC availment; Quashes SCN, order

Mar 18, 2026
  • In Favour of Petitioner
  • Citation Number : TS-168-HC(BOM)-2026-GST
High Court

HC: Dismisses challenge to confiscation for Assessee's failure to establish locus

Mar 18, 2026
  • In Favour of Respondent
  • Citation Number : TS-167-HC(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Rubber rings for sprinkler/drip irrigation taxable at 5% if made of hard rubber

Mar 17, 2026
  • In Favour of Applicant
  • Citation Number : TS-166-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Bio-compostable carry bags classifiable under Chapter 39; 5% GST conditional on biodegradability

Mar 17, 2026
  • In Favour of Applicant
  • Citation Number : TS-165-AAR(RAJ)-2026-GST
Authority for Advance Ruling

AAR: ‘Laundry Soaps’ not akin to ‘Toilet Soaps’, attract 18% GST; Distinguishable on usage and Total Fatty Matter

Mar 17, 2026
  • In Favour of Applicant
  • Citation Number : TS-164-AAR(CHAT)-2026-GST
High Court

HC: Concessional tax-rate to HDPE-Drum supplier only on direct supply to 'port of export'; Upholds AAAR-ruling

Mar 17, 2026
  • In Favour of Respondent
  • Citation Number : TS-163-HC(KAR)-2026-GST
High Court

HC: Rules on Banks entitlement to ITC for tax component on which depreciation claimed under Income Tax Act

Mar 16, 2026
  • In Favour of Petitioner
  • Citation Number : TS-162-HC(KER)-2026-GST
High Court

HC: Section 74 adjudication sustainable on evidence gathered by another Commissionerate during section 67 search

Mar 16, 2026
  • In Favour of Respondent
  • Citation Number : TS-161-HC(KAR)-2026-GST