Rulings ( 6926 results )
High Court
HC: Once audit concludes with no further liability, same issues for similar period cannot be reopened u/s 73
May 07, 2026- In Favour of Petitioner
- Citation Number : TS-332-HC(GAUH)-2026-GST
High Court
HC: Dismisses writ challenging SCN proposing registration cancellation after Revenue demanded coercive pre-deposit
May 07, 2026- In Favour of Petitioner
- Citation Number : TS-324-HC(TEL)-2026-GST
High Court
HC: Sets aside SCN retrospectively cancelling GST registration; Follows Bansal Casting
May 07, 2026- In Favour of Petitioner
- Citation Number : TS-328-HC(P&H)-2026-GST
High Court
HC: Dismisses writ sans exceptional circumstances demonstrated; Permits statutory appeal
May 07, 2026- In Favour of Respondent
- Citation Number : TS-327-HC(CAL)-2026-GST
High Court
HC: Dismisses writ raising fresh points challenging demand not raised during adjudication; Invokes estoppel doctrine
May 07, 2026- In Favour of Petitioner
- Citation Number : TS-326-HC(PAT)-2026-GST
High Court
HC: Recording reasons while passing orders required; Quashes retrospective GST registration cancellation
May 07, 2026- In Favour of Petitioner
- Citation Number : TS-325-HC(BOM)-2026-GST
High Court
HC: Officer's attendance whilst ITC reversed during search proceedings ‘involuntary’; Restores proceedings citing delayed declaration
May 06, 2026- In Favour of Appellant
- Citation Number : TS-331-HC(KAR)-2026-GST
High Court
HC: Quashing assessment by officer who conducted audit, directs authority to decide 'jurisdiction' before merits
May 06, 2026- In Favour of Petitioner
- Citation Number : TS-330-HC(KAR)-2026-GST
Authority for Advance Ruling
AAR: No option to avail ITC by choosing 18% levy for outdoor catering; 5% GST without ITC mandatory
May 05, 2026- In Favour of Applicant
- Citation Number : TS-323-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: Solar power generation and supply under PPA exempt; GST registration not required
May 05, 2026- In Favour of Applicant
- Citation Number : TS-322-AAR(TN)-2026-GST
Authority for Advance Ruling
AAR: Recovery of nominal transport charges by Renault-Nissan from its employees not a ‘supply’
May 05, 2026- In Favour of Applicant
- Citation Number : TS-321-AAR(TN)-2026-GST
High Court
HC: Separate invoices for Solar Power Generating System goods & services supplies will not defeat 70:30 benefit
May 05, 2026- In Favour of Petitioner
- Citation Number : TS-320-HC(AP)-2026-GST
Authority for Advance Ruling
AAR: Fan Drive Assembly supplied by BorgWarner classifiable as ‘Fluid Coupling’; Attracts 18% GST
May 05, 2026- In Favour of Applicant
- Citation Number : TS-319-AAR(TN)-2026-GST
High Court
HC: Refund rejection treating related entities as 'Agent' quashed for ignoring Assessee’s submission; Directs fresh adjudication
May 04, 2026- In Favour of Petitioner
- Citation Number : TS-318-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Non-cash dealer incentives taxable as ‘supply of service’; GST payable on perquisite value
May 04, 2026- In Favour of Not Applicable
- Citation Number : TS-1097-AAR(TN)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Remands issue of taxability of non-cash incentives to AAR
May 04, 2026- In Favour of Not Applicable
- Citation Number : TS-317-AAAR(TN)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Govt-funded R&D activities by AYUSH-Ministry qua nodal-agency tantamount to ‘supply’; ‘Grants’ qualify as ‘consideration’
May 04, 2026- In Favour of Respondent
- Citation Number : TS-316-AAAR(AP)-2026-GST
High Court
HC: Quashes penalty order issued without SCN; Violates natural justice mandate
May 02, 2026- In Favour of Petitioner
- Citation Number : TS-315-HC(P&H)-2026-GST
High Court
HC: Restores GST registration retrospectively despite delayed appeal
May 02, 2026- In Favour of Petitioner
- Citation Number : TS-314-HC(BOM)-2026-GST
GST Appellate Tribunal
GSTAT: Directs DGAP to investigate ITC reversal of Rs. 47.46 cr in LDA profiteering case
May 02, 2026- In Favour of Not Applicable
- Citation Number : TS-313-GSTAT(DEL)-2026-GST