Rulings ( 6754 results )
High Court
HC: Denies bail to CGST Officer in Rs. 10 lakhs bribery case
May 18, 2026- In Favour of Respondent
- Citation Number : TS-358-HC(CHAT)-2026-GST
High Court
HC: Tax paid under protest anterior to demand-order adjustable against mandatory pre-deposit for appeal filing
May 15, 2026- In Favour of Applicant
- Citation Number : TS-357-HC(BOM)-2026-GST
High Court
HC: Blocking ITC without recording reasons or passing order violates Rule 86A, Illegal
May 15, 2026- In Favour of Petitioner
- Citation Number : TS-356-HC(P&H)-2026-GST
High Court
HC: Excess DRC-03 payment during investigation satisfies pre-deposit requirement; Directs issuance of State-wide administrative instructions
May 15, 2026- In Favour of Petitioner
- Citation Number : TS-350-HC(ALL)-2026-GST
High Court
HC: Clarifies STO’s power to initiate action following audit; Dismisses plea for availability of alternate-remedy
May 14, 2026- In Favour of Respondent
- Citation Number : TS-351-HC(J&K)-2026-GST
Authority for Advance Ruling
AAR: ITC admissible on CCV tower as structural support to insulated electrical cable-manufacturing plant
May 14, 2026- In Favour of Applicant
- Citation Number : TS-349-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: AAC Bricks/Blocks not ‘ceramic’ in nature; Classifiable under HSN 6810, instead of 6904
May 14, 2026- In Favour of Respondent
- Citation Number : TS-348-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Polycab eligible for ITC on concrete tower supporting VCV-lines at factory for EHV-cables
May 14, 2026- In Favour of Applicant
- Citation Number : TS-347-AAR(GUJ)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Corporate meal supply via third-party kitchens, taxable @18% as ‘composite supply’; Upholds AAR
May 13, 2026- In Favour of Respondent
- Citation Number : TS-346-AAAR(TN)-2026-GST
Authority for Advance Ruling
AAR: Black mineral/alkaline water classifiable as “mineral water”, attracts 5% Levy
May 13, 2026- In Favour of Applicant
- Citation Number : TS-345-AAR(GUJ)-2026-GST
High Court
HC: Quashes non-speaking refund rejection, ignoring Assessee’s distinct-person plea; Directs de novo adjudication
May 13, 2026- In Favour of Petitioner
- Citation Number : TS-343-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Questions on sufficiency of documentary-evidences related to SEZ operations beyond scope of advance-ruling jurisdiction
May 13, 2026- In Favour of Not Available
- Citation Number : TS-344-AAR(GUJ)-2026-GST
High Court
HC: Sets aside TRAN-1 credit denial, remands matter over non-consideration of CIDCO’s service-tax payment certificate
May 13, 2026- In Favour of Petitioner
- Citation Number : TS-342-HC(BOM)-2026-GST
High Court
HC: Tax on ocean-freight recovered from Indian vessel supplier in CIF-imports impermissible; Directs refund
May 12, 2026- In Favour of Petitioner
- Citation Number : TS-341-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Distribution of Coursera’s digital content to Odisha-Skill-Development-Authority not classifiable as ‘education service’; Denies exemption
May 12, 2026- In Favour of Applicant
- Citation Number : TS-340-AAR(OD)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Flipkart's last-mile road delivery services to customers' address, classifiable as courier services, not GTA
May 11, 2026- In Favour of Appellant
- Citation Number : TS-339-AAAR(WB)-2026-GST
High Court
HC: No scope for consolidating various FYs in single SCN
May 11, 2026- In Favour of Petitioner
- Citation Number : TS-1102-HC(BOM)-2025-GST
High Court
HC: Composite assessment-order for multiple tax periods invalid; Allows fresh proceedings for each AY separately
May 11, 2026- In Favour of Petitioner
- Citation Number : TS-1101-HC(AP)-2025-GST
High Court
HC: Penalty u/s 122 matching wrongly availed ITC not disproportionate; Rejects Rs. 10K cap plea
May 11, 2026- In Favour of Respondent
- Citation Number : TS-338-HC(MAD)-2026-GST
High Court
HC: Quashes GST demand/orders passed against amalgamated non-existent entity; Holds proceedings void ab initio
May 08, 2026- In Favour of Petitioner
- Citation Number : TS-337-HC(BOM)-2026-GST