Rulings ( 6755 results )
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
Supreme Court
SC: Dismisses Revenue’s review petition challenging quashing of demand on CERC/DERC’s license fee
Mar 16, 2026- In Favour of Petitioner
- Citation Number : TS-160-SC-2026-GST
High Court
HC: Revenue can’t withhold refund merely on difference between GST data and customs data
Mar 16, 2026- In Favour of Petitioner
- Citation Number : TS-1092-HC(GUJ)-2025-GST
High Court
HC: Tariff petition and license fee collected by State Electricity Regulatory Commission not ‘consideration’; Quashes GST-levy
Mar 16, 2026- In Favour of Petitioner
- Citation Number : TS-159-HC(P&H)-2026-GST
High Court
HC: Blocking supplier’s Electronic Credit Ledger u/r 86A for recipient’s alleged ITC-fraud, improper
Mar 13, 2026- In Favour of Petitioner
- Citation Number : TS-158-HC(KAR)-2026-GST
Authority for Advance Ruling
AAR: Solid waste management services to Gram Panchayat exempt as pure services
Mar 13, 2026- In Favour of Not Applicable
- Citation Number : TS-157-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Corpus fund collected by residential association independent from monthly maintenance charges, taxable as advance
Mar 13, 2026- In Favour of Not Applicable
- Citation Number : TS-156-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Corpus fund collection by Resident Association is a ‘supply’; Tax payable on receipt
Mar 13, 2026- In Favour of Not Applicable
- Citation Number : TS-155-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: ITC available on input goods and services for Toyota Mobility in used car trade
Mar 13, 2026- In Favour of Applicant
- Citation Number : TS-154-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Recovery of water charges part of maintenance, not separate supply; Corpus fund not a ‘monetary transaction’, taxable
Mar 13, 2026- In Favour of Not Available
- Citation Number : TS-153-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Corpus-funds collected from members of resident-associations taxable, exemption applicable only on monthly maintenance
Mar 13, 2026- In Favour of Applicant
- Citation Number : TS-152-AAR(KAR)-2026-GST
GST Appellate Tribunal
GSTAT: Confirms Rs. 450 cr profiteering by Tata Play for charging indentical subscription rates pre-and-post-GST
Mar 12, 2026- In Favour of Respondent
- Citation Number : TS-151-GSTAT(DEL)-2026-GST
High Court
HC: No jurisdiction u/s 73 over difference in turnover in absence of fraud, willful misstatement
Mar 12, 2026- In Favour of Petitioner
- Citation Number : TS-1091-HC(GUJ)-2025-GST
High Court
HC: CGST Act doesn’t allow cash seizure, and its transfer to I-T Dept. for further process
Mar 11, 2026- In Favour of Petitioner
- Citation Number : TS-150-HC(BOM)-2026-GST
High Court
HC: Absent prohibitory provisions, inter-state transfer of ITC upon amalgamation permissible; Directs manual processing
Mar 11, 2026- In Favour of Petitioner
- Citation Number : TS-149-HC(GUJ)-2026-GST
High Court
HC: Once goods title vests with Government post-confiscation order, sec. 129 remedy closes
Mar 11, 2026- In Favour of Respondent
- Citation Number : TS-148-HC(KAR)-2026-GST
High Court
HC: Grants bail to Advocate in ITC fraud case, noting role limited to compliance
Mar 10, 2026- In Favour of Applicant
- Citation Number : TS-147-HC(GUJ)-2026-GST
High Court
HC: FAA lacks power to remand matter to adjudicating authority; Orders fresh appeal adjudication
Mar 09, 2026- In Favour of Petitioner
- Citation Number : TS-146-HC(ALL)-2026-GST
High Court
HC: Directs Govt. to decide on Imagicaaworld’s tax incentive extension & GST-refund plea
Mar 09, 2026- In Favour of Not Applicable
- Citation Number : TS-133-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Rejects application seeking classification of Rice husk board as non-maintainable, absent documents, compliance
Mar 09, 2026- In Favour of Not Available
- Citation Number : TS-1090-AAR(GUJ)-2025-GST