Rulings ( 6926 results )
High Court
HC: Polypropylene leno bags classifiable as plastic, not textile sacks; Upholds Single-Judge ruling
May 20, 2026- In Favour of Respondent
- Citation Number : TS-368-HC(CAL)-2026-GST
High Court
HC: Non-consideration of SCN reply and denial of personal hearing vitiates GST adjudication order
May 20, 2026- In Favour of Petitioner
- Citation Number : TS-367-HC(ORI)-2026-GST
High Court
HC: Directs Appellate Authority to accept manual appeal where DRC-07 unavailable as per Rule 108(1) proviso
May 20, 2026- In Favour of Petitioner
- Citation Number : TS-366-HC(BOM)-2026-GST
High Court
HC: Adjudication orders passed by successor officer despite hearing by predecessor Commissioner, violates natural justice principles
May 19, 2026- In Favour of Petitioner
- Citation Number : TS-362-HC(DEL)-2026-GST
High Court
HC: Sets aside rejection of revocation application over non-supply of field visit report
May 19, 2026- In Favour of Petitioner
- Citation Number : TS-364-HC(CAL)-2026-GST
High Court
HC: Penalty cannot be confirmed if not specified in statutory DRC-01 form
May 19, 2026- In Favour of Petitioner
- Citation Number : TS-363-HC(ALL)-2026-GST
High Court
HC: Substitutes token fine for 200% penalty on e-way bill lapse noting absence of intent and minor delay
May 19, 2026- In Favour of Petitioner
- Citation Number : TS-355-HC(CAL)-2026-GST
High Court
HC: Relegates Assessee to GSTAT citing extended time limit for filing appeal and reduced pre-deposit
May 19, 2026- In Favour of Petitioner
- Citation Number : TS-354-HC(CAL)-2026-GST
High Court
HC: Directs reimbursement of GST paid on frozen meat supplied to Indian Army
May 19, 2026- In Favour of Petitioner
- Citation Number : TS-353-HC(DEL)-2026-GST
High Court
HC: Permits adjudication on SCN resurrecting settled ITC reversal issue; Flags inconsistency in Revenue’s approach
May 19, 2026- In Favour of Petitioner
- Citation Number : TS-352-HC(CAL)-2026-GST
High Court
HC: Penalty confirmed far beyond SCN proposal ex facie without jurisdiction, contrary to Section 75(7)
May 18, 2026- In Favour of Petitioner
- Citation Number : TS-361-HC(ALL)-2026-GST
Supreme Court
SC: Grants bail to GST Superintendent in bribery case; Continued incarceration unwarranted after charge-sheet filed
May 18, 2026- In Favour of Appellant
- Citation Number : TS-359-SC-2026-GST
High Court
HC: Denies bail to CGST Officer in Rs. 10 lakhs bribery case
May 18, 2026- In Favour of Respondent
- Citation Number : TS-358-HC(CHAT)-2026-GST
High Court
HC: Tax paid under protest anterior to demand-order adjustable against mandatory pre-deposit for appeal filing
May 15, 2026- In Favour of Applicant
- Citation Number : TS-357-HC(BOM)-2026-GST
High Court
HC: Blocking ITC without recording reasons or passing order violates Rule 86A, Illegal
May 15, 2026- In Favour of Petitioner
- Citation Number : TS-356-HC(P&H)-2026-GST
High Court
HC: Excess DRC-03 payment during investigation satisfies pre-deposit requirement; Directs issuance of State-wide administrative instructions
May 15, 2026- In Favour of Petitioner
- Citation Number : TS-350-HC(ALL)-2026-GST
High Court
HC: Clarifies STO’s power to initiate action following audit; Dismisses plea for availability of alternate-remedy
May 14, 2026- In Favour of Respondent
- Citation Number : TS-351-HC(J&K)-2026-GST
Authority for Advance Ruling
AAR: ITC admissible on CCV tower as structural support to insulated electrical cable-manufacturing plant
May 14, 2026- In Favour of Applicant
- Citation Number : TS-349-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: AAC Bricks/Blocks not ‘ceramic’ in nature; Classifiable under HSN 6810, instead of 6904
May 14, 2026- In Favour of Respondent
- Citation Number : TS-348-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Polycab eligible for ITC on concrete tower supporting VCV-lines at factory for EHV-cables
May 14, 2026- In Favour of Applicant
- Citation Number : TS-347-AAR(GUJ)-2026-GST