Rulings ( 6558 results )
GST Appellate Tribunal
GSTAT: Directs PAN Realtors to refund profiteered amount to homebuyers who bought units before OC issuance
Jan 29, 2026- In Favour of Appellant
- Citation Number : TS-32-GSTAT(DEL)-2026-GST
High Court
HC: ASMT-12 acceptance bars Revenue from re-initiating fresh proceedings on same issue
Jan 28, 2026- In Favour of Petitioner
- Citation Number : TS-31-HC(MAD)-2026-GST
High Court
HC: ‘CA didn’t communicate SCN’ no excuse; Refuses equity, declines to quash demand order
Jan 28, 2026- In Favour of Petitioner
- Citation Number : TS-30-HC(DEL)-2026-GST
High Court
HC: Partial refund post-amalgamation impermissible due to registration lapses and incomplete ITC transfer
Jan 27, 2026- In Favour of Petitioner
- Citation Number : TS-29-HC(GUJ)-2026-GST
High Court
HC: No limitation scrutiny required for admissibility of IGST refund on ocean freight
Jan 23, 2026- In Favour of Petitioner
- Citation Number : TS-28-HC(GUJ)-2026-GST
High Court
HC: Interest on refunded IGST on 'ocean freight' runs from 'deposit date' despite Section-56 silence
Jan 22, 2026- In Favour of Petitioner
- Citation Number : TS-27-HC(ORI)-2026-GST
Authority for Advance Ruling
AAR: Event management a ‘composite’ supply; ITC admissible on food, beverages, conference hall
Jan 22, 2026- In Favour of Applicant
- Citation Number : TS-26-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: CKD supply of e-rickshaw classifiable as finished vehicle if essential components present; Attracts 5% GST
Jan 22, 2026- In Favour of Applicant
- Citation Number : TS-25-AAR(WB)-2026-GST
High Court
HC: Li & Fung’s services to overseas group entity on independent basis, not ‘intermediary’; Grants refund
Jan 22, 2026- In Favour of Petitioner
- Citation Number : TS-1063-HC(KAR)-2025-GST
High Court
HC: Section 74 does not permit best-judgment assessment or extrapolation; Upholds rejection of cross-examination opportunity
Jan 21, 2026- In Favour of Petitioner
- Citation Number : TS-1062-HC(MAD)-2025-GST
High Court
HC: Refund filed under “Any Other” category cannot be denied due to portal lacuna
Jan 21, 2026- In Favour of Petitioner
- Citation Number : TS-24-HC(GUJ)-2026-GST
High Court
HC: Quashes GST demand raised beyond SCN; Reiterates bar u/s 75(7) on travelling beyond notice
Jan 21, 2026- In Favour of Petitioner
- Citation Number : TS-23-HC(CAL)-2026-GST
High Court
HC: Flags multiple lapses, directs accounts, seized cash/goods release; Directs inquiry into officer’s inaction
Jan 20, 2026- In Favour of Petitioner
- Citation Number : TS-22-HC(GUJ)-2026-GST
High Court
HC: Writ court cannot condone appeal filing delay over a period prescribed by section 107
Jan 20, 2026- In Favour of Petitioner
- Citation Number : TS-1061-HC(GUJ)-2025-GST
High Court
HC: Stays Central’s parallel SCN till disposal of appeal before State’s Appellate Authority
Jan 20, 2026- In Favour of Petitioner
- Citation Number : TS-21-HC(TEL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Acer’s IFPD with additional feature of ADP-machine, classifiable as ‘display’ basis end-use; Upholds AAR
Jan 20, 2026- In Favour of Respondent
- Citation Number : TS-1060-AAAR(TN)-2025-GST
High Court
HC: Appeal lodged under CBIC’s Amnesty Notification that condones delay, cannot be rejected citing limitation
Jan 20, 2026- In Favour of Petitioner
- Citation Number : TS-20-HC(CAL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on factory electrical-work as installations/fittings lose movability upon integration with immovable property
Jan 19, 2026- In Favour of Respondent
- Citation Number : TS-1059-AAAR(TN)-2025-GST
High Court
HC: 3-months gap mandatory between notice issuance & passing final order u/s 73
Jan 19, 2026- In Favour of Petitioner
- Citation Number : TS-19-HC(BOM)-2026-GST
High Court
HC: Buyer not liable to reverse ITC on post-sale discount credit-notes; Permits returns-rectification beyond due-date
Jan 16, 2026- In Favour of Petitioner
- Citation Number : TS-18-HC(GUJ)-2026-GST