Rulings ( 6755 results )
High Court
HC: Tainted ITC-chain renders EWB & weighment-slips inadequate for proving goods movement; Sustains Sec.74 notice
Mar 02, 2026- In Favour of Petitioner
- Citation Number : TS-124-HC(CAL)-2026-GST
High Court
HC: Refuses to examine validity of Section 168A extension notifications; Disposes writ in view of pending SC proceedings
Mar 02, 2026- In Favour of Petitioner
- Citation Number : TS-1089-HC(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Mojito & similar non-alcoholic beverages taxable at 40% as 'sin/luxury goods'; Iced Tea, Syrups at 5%
Mar 02, 2026- In Favour of Respondent
- Citation Number : TS-123-AAR(WB)-2026-GST
High Court
HC: GSTAT possesses inherent-power to grant interim-relief; Writ not maintainable for want of interim-relief in second-appeal
Mar 02, 2026- In Favour of Respondent
- Citation Number : TS-122-HC(BOM)-2026-GST
High Court
HC: Declines interference with detailed OIO; Grants liberty to appeal despite delay
Feb 28, 2026- In Favour of Petitioner
- Citation Number : TS-121-HC(MAD)-2026-GST
High Court
HC: Calcutta HC hears plea against assessment order passed on strength of Notification No. 56/2023
Feb 28, 2026- In Favour of Petitioner
- Citation Number : TS-120-HC(CAL)-2026-GST
High Court
HC: Failure to consider documentary evidence vitiates refund rejection order despite Assessee’s absence at hearing
Feb 28, 2026- In Favour of Petitioner
- Citation Number : TS-119-HC(GUJ)-2026-GST
High Court
HC: Quashes registration cancellation absent allegation of fraud, tax evasion and dubious transactions
Feb 28, 2026- In Favour of Petitioner
- Citation Number : TS-118-HC(CAL)-2026-GST
High Court
HC: Quashes provisional attachment order citing Revenue’s failure to consider Assessee’s objections
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-117-HC(BOM)-2026-GST
High Court
HC: Permitting TRAN-1 rectification due to ‘bonafide’ error, quashes consequential demand and recovery proceedings
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-116-HC(KER)-2026-GST
Authority for Advance Ruling
AAR: Medicated Toilet Soap different from general-use Toilet soap, taxable @18%
Feb 27, 2026- In Favour of Respondent
- Citation Number : TS-115-AAR(UTT)-2026-GST
Authority for Advance Ruling
AAR: Architectural consultancy services for Ahmedabad Municipal Corporation’s fire station exempt from GST
Feb 27, 2026- In Favour of Applicant
- Citation Number : TS-114-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Mouth freshner and aftermints/digestive like Paan Kapsul, Amla Shots attract 5% GST
Feb 27, 2026- In Favour of Applicant
- Citation Number : TS-113-AAR(GUJ)-2026-GST
High Court
HC: Assessee must be allowed to cross-examine third-party statements; Quashes order
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-112-HC(CAL)-2026-GST
High Court
HC: Continued incarceration unjustified in Magistrate-triable case; Grants bail to filmmakers in alleged import of services IGST-evasion
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-111-HC(P&H)-2026-GST
High Court
HC: Grants regular bail in Rs.21.93 cr fake ITC case, citing custody duration, chargesheet filing
Feb 27, 2026- In Favour of Applicant
- Citation Number : TS-110-HC(GUJ)-2026-GST
High Court
HC: Condones 52-days delay in appeal citing proprietor’s serious ailment; Restores Appeal
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-1088-HC(ALL)-2025-GST
High Court
HC: Proper Officer who issued SCN can pass penalty order after issuance of circular conferring jurisdiction
Feb 26, 2026- In Favour of Petitioner
- Citation Number : TS-108-HC(TEL)-2026-GST
Authority for Advance Ruling
AAR: IIM Ahmedabad is ‘specified person’ u/s 51; Liable to deduct TDS
Feb 26, 2026- In Favour of Respondent
- Citation Number : TS-107-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Supply of liquid ink for digital-presses under per-click billing model by HP constitutes ‘composite supply’
Feb 26, 2026- In Favour of Applicant
- Citation Number : TS-1087-AAR(MAH)-2025-GST