Rulings ( 6926 results )
High Court
HC: Opens appeal route for MD, directs temporary registration, separate DRC-07 where liability raised on Company/Director
Apr 16, 2026- In Favour of Petitioner
- Citation Number : TS-251-HC(TEL)-2026-GST
High Court
HC: M.S. Scrap falls within “specified goods” under Budgetary Support Scheme; Eligible for reimbursement
Apr 15, 2026- In Favour of Petitioner
- Citation Number : TS-250-HC(J&K)-2026-GST
High Court
HC: Challenging corrigendum that enlarges SCN scope, requires appreciation of facts; Dismisses writ petition
Apr 14, 2026- In Favour of Petitioner
- Citation Number : TS-249-HC(DEL)-2026-GST
High Court
HC: Mechanical registration cancellation invalid, which ignores proprietor’s illness causing temporary business standstill during inspection
Apr 14, 2026- In Favour of Petitioner
- Citation Number : TS-248-HC(BOM)-2026-GST
High Court
HC: Denying concessional rate/imposing higher tax instead of demanding reversal where ITC wrongly availed, unjustified
Apr 14, 2026- In Favour of Petitioner
- Citation Number : TS-247-HC(MAD)-2026-GST
Authority for Advance Ruling
AAR: Water charges by RWA taxable as Maintenance; Not exempt, nor excludible from Rs.7,500 threshold
Apr 14, 2026- In Favour of Applicant
- Citation Number : TS-246-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Printing of exam question papers for universities qualifies for GST exemption
Apr 14, 2026- In Favour of Applicant
- Citation Number : TS-245-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Used car sale taxable as per Section 32(5) on margin; Denies conclusive ruling absent requisite documents
Apr 13, 2026- In Favour of Applicant
- Citation Number : TS-244-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Biodiesel–High Speed Diesel blends classifiable on petroleum content; B20, B30 under 271020, others under 3826
Apr 13, 2026- In Favour of Applicant
- Citation Number : TS-243-AAR(KAR)-2026-GST
GST Appellate Tribunal
GSTAT: Orders online transfer of appeal wrongly filed before Principal Bench to State Bench
Apr 13, 2026- In Favour of Appellant
- Citation Number : TS-242-GSTAT(DEL)-2026-GST
Authority for Advance Ruling
AAR: Construction of villas under JDA a taxable supply despite outsourcing entire activity
Apr 13, 2026- In Favour of Applicant
- Citation Number : TS-241-AAR(KAR)-2026-GST
High Court
HC: Non-opting personal hearing cannot override mandatory three hearing opportunities u/s 75(4)
Apr 13, 2026- In Favour of Petitioner
- Citation Number : TS-238-HC(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Pooja Oil classifiable based on intended use, market positioning, and labeling, not edibility
Apr 13, 2026- In Favour of Applicant
- Citation Number : TS-240-AAR(MAH)-2026-GST
High Court
HC: Opportunity for personal-hearing contingent upon Assessee filing reply requesting for an opportunity
Apr 13, 2026- In Favour of Respondent
- Citation Number : TS-239-HC(MP)-2026-GST
High Court
HC: Prima facie opines Municipal Corporation not GST immune; Relegates factual exemption dispute to FAA
Apr 10, 2026- In Favour of Respondent
- Citation Number : TS-237-HC(JHAR)-2026-GST
High Court
HC: Continued bank account attachment violates right to property under Article 300A; Imposes costs on Officer
Apr 10, 2026- In Favour of Petitioner
- Citation Number : TS-236-HC(BOM)-2026-GST
High Court
HC: Demand after voluntary ITC-reversal tantamount to double-taxation; Interest unwarranted where balance remains in ECrL
Apr 10, 2026- In Favour of Petitioner
- Citation Number : TS-234-HC(ORI)-2026-GST
High Court
HC: GST return defaulter in one State will be denied registration in other State
Apr 10, 2026- In Favour of Respondent
- Citation Number : TS-235-HC(RAJ)-2026-GST
Authority for Advance Ruling
AAR: Pure labour services for standalone residential houses, not forming part of residential complex, exempt
Apr 09, 2026- In Favour of Applicant
- Citation Number : TS-233-AAR(KAR)-2026-GST
Supreme Court
SC: Upholds HC order denying anticipatory bail over offence involving less than Rs. 5 cr
Apr 09, 2026- In Favour of Respondent
- Citation Number : TS-232-SC-2026-GST