Rulings ( 6926 results )
High Court
HC: Use of AI in drafting SCN sans independent application of mind without statutory sanction
Jul 27, 2026- In Favour of Petitioner
- Citation Number : TS-535-HC(P&H)-2026-GST
High Court
HC: Quashes Section 128A waiver rejection over non-speaking SCN, erroneous Form GST SPL-05 order
Jul 24, 2026- In Favour of Appellant
- Citation Number : TS-534-HC(MAD)-2026-GST
High Court
HC: Absent tax incidence within territory, Transit State cannot invoke Section 129; Quashes penalty
Jul 24, 2026- In Favour of Petitioner
- Citation Number : TS-533-HC(ALL)-2026-GST
Supreme Court
SC: Refers consolidated SCN issue to Justice P.S. Narasimha Bench; Tags all connected matters
Jul 24, 2026- In Favour of Not Available
- Citation Number : TS-532-SC-2026-GST
High Court
HC: Declines to examine taxability of diagnostic services; Directs AAR to decide after quorum restored
Jul 24, 2026- In Favour of Not Available
- Citation Number : TS-531-HC(DEL)-2026-GST
High Court
HC: Appeal is a valuable statutory right, ordinarily not to be denied; Condones delay beyond limitation
Jul 24, 2026- In Favour of Petitioner
- Citation Number : TS-529-HC(KAR)-2026-GST
High Court
HC: SCN/proceedings against non-est entity invalid; Revenue may initiate fresh proceedings against amalgamated company
Jul 24, 2026- In Favour of Petitioner
- Citation Number : TS-530-HC(BOM)-2026-GST
Supreme Court
SC: Declines to examine university affiliation-fee exemption issue; Leaves issue open pending Madras HC decision
Jul 23, 2026- In Favour of Not Applicable
- Citation Number : TS-528-SC-2026-GST
High Court
HC: Quashes Section 73 order for failure to furnish SCN despite formal request
Jul 23, 2026- In Favour of Petitioner
- Citation Number : TS-524-HC(KAR)-2026-GST
High Court
HC: Restores GST registration cancellation proceedings to SCN stage citing denial of opportunity to file returns
Jul 23, 2026- In Favour of Petitioner
- Citation Number : TS-523-HC(KAR)-2026-GST
High Court
HC: Registration cancellation cannot rest on grounds alien to SCN; Restores GSTIN
Jul 23, 2026- In Favour of Petitioner
- Citation Number : TS-527-HC(TEL)-2026-GST
High Court
HC: Common portal not notified for notices/orders service; Upload on www.gst.gov.in not valid service
Jul 23, 2026- In Favour of Petitioner
- Citation Number : TS-526-HC(P&H)-2026-GST
GST Appellate Tribunal
GSTAT: Statutory disclosure of manufacturer details on packages not ‘brand name’; Institutional supplies outside ‘pre-packaged ’ ambit
Jul 22, 2026- In Favour of Respondent
- Citation Number : TS-525-GSTAT-2026-GST
Supreme Court
SC: Copy of SC order dismissing Revenue’s SLP against Gujarat HC judgment on GST-levy on transfer of leasehold rights
Jul 22, 2026- In Favour of Respondent
- Citation Number : TS-522-SC-2026-GST
Appellate Authority for Advance Ruling
AAAR: Advance ruling application not maintainable where it seeks affirmation of tax position already adopted
Jul 21, 2026- In Favour of Respondent
- Citation Number : TS-521-AAAR(WB)-2026-GST
High Court
HC: State GST officers can act as ‘proper officers’ under IGST Act; No separate notification required
Jul 21, 2026- In Favour of Respondent
- Citation Number : TS-520-HC(GUJ)-2026-GST
High Court
HC: Imposes costs as Assessee raises ‘ornamental’ natural justice pleas without addressing tax discrepancies
Jul 21, 2026- In Favour of Respondent
- Citation Number : TS-519-HC(PAT)-2026-GST
High Court
HC: Quashes writ where related entity arising from same SCN chose appellate remedy
Jul 20, 2026- In Favour of Respondent
- Citation Number : TS-510-HC(GUJ)-2026-GST
High Court
HC: Recalls order on differential tax relief after finding dispute concerns GST entitlement, not differential GST
Jul 20, 2026- In Favour of Petitioner
- Citation Number : TS-511-HC(KER)-2026-GST
High Court
HC: Ignorance of law no excuse; Denies refund of tax dues recovered for delayed GSTAT appeal
Jul 20, 2026- In Favour of Respondent
- Citation Number : TS-509-HC(GUJ)-2026-GST