Rulings ( 6926 results )
High Court
HC: Section 5 of Limitation Act cannot enlarge appellate jurisdiction beyond limitation prescribed under GST Act
Jul 20, 2026- In Favour of Respondent
- Citation Number : TS-518-HC(UTT)-2026-GST
High Court
HC: Quashes registration cancellation for vague SCN silent on specific limb of Section 16(2) breach
Jul 17, 2026- In Favour of Petitioner
- Citation Number : TS-517-HC(KAR)-2026-GST
High Court
HC: Quashes Section 74 proceedings for want of allegation of fraud/suppression in SCN, a jurisdictional pre-condition
Jul 17, 2026- In Favour of Petitioner
- Citation Number : TS-516-HC(KAR)-2026-GST
High Court
HC: Failure to address every submission, notice service, cross-examination disputes not determinable under writ jurisdiction
Jul 17, 2026- In Favour of Respondent
- Citation Number : TS-515-HC(DEL)-2026-GST
High Court
HC: Adjudicating Authority not bound to seek further documents after granting hearing; No natural justice violation
Jul 17, 2026- In Favour of Respondent
- Citation Number : TS-514-HC(DEL)-2026-GST
High Court
HC: Disposes of Revenue’s modification/clarification application to reopen refund verification after lapse of deficiency memo timeline
Jul 16, 2026- In Favour of Petitioner
- Citation Number : TS-508-HC(DEL)-2026-GST
High Court
HC: Proper Officer may re-examine refund on grounds distinct from those negated by appellate authority
Jul 16, 2026- In Favour of Respondent
- Citation Number : TS-505-HC(DEL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Hookah flavours served in restaurants not 'restaurant service' merely because supplied alongside food; Upholds AAR-ruling
Jul 15, 2026- In Favour of Respondent
- Citation Number : TS-513-AAAR(WB)-2026-GST
High Court
HC: Business closure no excuse for failing to monitor portal and pursue statutory appeal; Dismisses writ
Jul 15, 2026- In Favour of Respondent
- Citation Number : TS-512-HC(RAJ)-2026-GST
High Court
HC: Notices and Orders uploaded in ‘Additional Notices’ tab, a ‘technical glitch’, quashes ex-parte assessment
Jul 15, 2026- In Favour of Petitioner
- Citation Number : TS-507-HC(CAL)-2026-GST
Supreme Court
SC: Post-Gameskraft, relegates challenge against SCN/assessment on online gaming matters to statutory adjudicatory mechanism
Jul 15, 2026- In Favour of Respondent
- Citation Number : TS-506-SC-2026-GST
High Court
HC: Clarifying ‘issue’ vs ‘service’ dichotomy, sustains order ‘issued’ within due date despite upload beyond limitation
Jul 15, 2026- In Favour of Petitioner
- Citation Number : TS-504-HC(CAL)-2026-GST
High Court
HC: Quashes seigniorage levy upon payment of over 10% of disputed tax
Jul 15, 2026- In Favour of Petitioner
- Citation Number : TS-503-HC(MAD)-2026-GST
High Court
HC: Remands best judgment assessment after noting belated GSTR-3B discloses higher tax payment
Jul 15, 2026- In Favour of Petitioner
- Citation Number : TS-502-HC(MAD)-2026-GST
High Court
HC: Section 63 assessment unsustainable against registered person; Grants liberty to invoke Section 73/74
Jul 15, 2026- In Favour of Petitioner
- Citation Number : TS-492-HC(MAD)-2026-GST
High Court
HC: Proceedings initiated against deceased void ab initio; Revenue free to proceed against legal representative
Jul 14, 2026- In Favour of Petitioner
- Citation Number : TS-501-HC(MAD)-2026-GST
High Court
HC: ITC cannot be denied solely because supplier was later declared non-existent
Jul 14, 2026- In Favour of Petitioner
- Citation Number : TS-491-HC(MAD)-2026-GST
High Court
HC: Remands GSTR-3B/GSTR-2A mismatch issue in view of GST implementation challenges in initial years
Jul 14, 2026- In Favour of Petitioner
- Citation Number : TS-490-HC(MAD)-2026-GST
Sessions Court
SSC: Denies bail to accountant in fake ITC fraud; Employee status no shield from prosecution
Jul 14, 2026- In Favour of Respondent
- Citation Number : TS-500-SSC(MUM)-2026-GST
High Court
HC: DGGI criminal proceedings not hit by bar on parallel proceedings after State authorities transfer probe
Jul 13, 2026- In Favour of Petitioner
- Citation Number : TS-499-HC(KAR)-2026-GST