Rulings ( 6926 results )
High Court
HC: Offences involving less than Rs. 5 cr are non-cognizable & bailable; Denies anticipatory bail
Apr 09, 2026- In Favour of Respondent
- Citation Number : TS-231-HC(CHAT)-2026-GST
High Court
HC: Pigmy agents are Bank’s employees, not business facilitators; No GST on ‘commission’ payouts
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-230-HC(KAR)-2026-GST
Authority for Advance Ruling
AAR: Charitable trust receiving fee from affiliated colleges for imparting Emergency Care courses, not exempt
Apr 09, 2026- In Favour of Respondent
- Citation Number : TS-229-AAR(KAR)-2026-GST
High Court
HC: GST registration cannot be cancelled merely for filing NIL returns
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-228-HC(UTT)-2026-GST
High Court
HC: Clubbed multi-year SCNs invalid; Milroc and Rite Water prevail over Mathur Polymers
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-227-HC(BOM)-2026-GST
High Court
HC: Quashes Rs. 159.85 Cr GST demand against City Union Bank; Remands for reconsideration
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-226-HC(MAD)-2026-GST
High Court
HC: Human error in demand breakup cannot defeat Amnesty Scheme u/s 128A
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-225-HC(MAD)-2026-GST
High Court
HC: Parallel GST proceedings invalidate bank attachment; Reiterates bar under Section 6(2)(b)
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-224-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Rebate received from Bank’s corporate card for paying excise duty, not subject to GST
Apr 08, 2026- In Favour of Applicant
- Citation Number : TS-223-AAR(KAR)-2026-GST
High Court
HC: Recipient's registration cancellation over alleged fraudulent ITC unsustainable without cogent evidence beyond suppliers’ cancellation
Apr 08, 2026- In Favour of Petitioner
- Citation Number : TS-221-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Transferring right to use/enjoy leasehold land/building as capital contribution to LLP, is taxable service
Apr 08, 2026- In Favour of Respondent
- Citation Number : TS-222-AAR(OD)-2026-GST
High Court
HC: Mandates independent claim u/s 142(3) for refund of CENVAT-credit in cash post-rebate rejection
Apr 08, 2026- In Favour of Respondent
- Citation Number : TS-220-HC(BOM)-2026-GST
High Court
HC: In Abbott’s relief, holds ‘detail’ less SCN an empty formality failing to inform Department’s intent
Apr 07, 2026- In Favour of Petitioner
- Citation Number : TS-219-HC(P and H)-2026-GST
Authority for Advance Ruling
AAR: Training services by MSDE/NSDC affiliated institute for digital marketing courses exempt from GST
Apr 07, 2026- In Favour of Applicant
- Citation Number : TS-218-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Rules on Input services for constructing foundation/structural support for plant and machinery
Apr 07, 2026- In Favour of Applicant
- Citation Number : TS-217-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: ITC eligible on foundation and structural support for plant and machinery installed in factory
Apr 07, 2026- In Favour of Applicant
- Citation Number : TS-216-AAR(GUJ)-2026-GST
High Court
HC: No TCS liability on E-comm Operator not collecting consideration for supplies on its platform
Apr 07, 2026- In Favour of Petitioner
- Citation Number : TS-215-HC(KAR)-2026-GST
GST Appellate Tribunal
GSTAT: No anti-profiteering by Realtor where entire project executed post-GST; Drops anti-profiteering allegation
Apr 07, 2026- In Favour of Respondent
- Citation Number : TS-214-GSTAT(DEL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Geomembranes manufactured from HDPE strips not articles of Plastic; Dismisses Revenue’s appeal
Apr 07, 2026- In Favour of Respondent
- Citation Number : TS-213-AAAR(GUJ)-2026-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on leasehold land assignment where Assignee constructs factory for own permanent enjoyment
Apr 06, 2026- In Favour of Respondent
- Citation Number : TS-212-AAAR(TN)-2026-GST