Rulings ( 6755 results )
GST Appellate Tribunal
GSTAT: Non-disclosure of GST component by Developer in customer receipt does not amount to profiteering
Jan 15, 2026- In Favour of Respondent
- Citation Number : TS-15-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Hiking base price post-GST rate cut on cinema tickets amounts to profiteering
Jan 15, 2026- In Favour of Applicant
- Citation Number : TS-13-GSTAT(DEL)-2026-GST
High Court
HC: Absent illegality, granting bail on mercy/sympathy opens Pandora’s box; Dismisses humanitarian plea
Jan 14, 2026- In Favour of Respondent
- Citation Number : TS-17-HC(KAR)-2026-GST
Supreme Court
SC: Basis own order, dismisses Revenue’s SLP challenging refund of compensation-cess
Jan 14, 2026- In Favour of Respondent
- Citation Number : TS-16-SC-2026-GST
High Court
HC: Portal-only upload of SCN/orders violates natural justice; Deprecates rectification application rejection sans reasons
Jan 14, 2026- In Favour of Petitioner
- Citation Number : TS-12-HC(ORI)-2026-GST
High Court
HC: Strikes down Rule 39(1)(a) mandating same-month credit distribution by ISD before Section-20 amendment
Jan 14, 2026- In Favour of Petitioner
- Citation Number : TS-1055-HC(TEL)-2025-GST
Supreme Court
SC: Refund of appeal pre-deposit amount relatable to section 107(6), not section 54
Jan 13, 2026- In Favour of Respondent
- Citation Number : TS-11-SC-2026-GST
High Court
HC: Non-production of toll-receipts does not vitiate goods movement; Quashes section-74 notice sans fraud
Jan 13, 2026- In Favour of Petitioner
- Citation Number : TS-1054-HC(ALL)-2025-GST
High Court
HC: No GST on leasehold right assignment by original-lessee to third-party-assignee; Follows GCCI ratio
Jan 13, 2026- In Favour of Petitioner
- Citation Number : TS-10-HC(BOM)-2026-GST
High Court
HC: Quashes SCN for impermissible clubbing of multiple tax-periods; Reiterates binding effect of jurisdictional HC precedent
Jan 13, 2026- In Favour of Petitioner
- Citation Number : TS-09-HC(BOM)-2026-GST
High Court
HC: Denies bail despite 3.5 yr custody, citing absconding co-accused, evidence tampering risk, GST-evasion scale
Jan 13, 2026- In Favour of Respondent
- Citation Number : TS-1053-HC(RAJ)-2025-GST
Supreme Court
SC: Copy of SC-order granting bail in fake-ITC case citing prolonged custody and stalled trial
Jan 13, 2026- In Favour of Petitioner
- Citation Number : TS-06-SC-2026-GST
High Court
HC: Electronic credit ledger blocking beyond 1-year impermissible; Directs withdrawal
Jan 13, 2026- In Favour of Petitioner
- Citation Number : TS-08-HC(CAL)-2026-GST
High Court
HC: Remands GST demand based on Income Tax Form 3CD and Sales ledger mismatch
Jan 13, 2026- In Favour of Petitioner
- Citation Number : TS-05-HC(GUJ)-2026-GST
High Court
HC: Repetitive challenges to evade 10% pre-deposit hit by ‘constructive res judicata’; Dismisses writ
Jan 12, 2026- In Favour of Respondent
- Citation Number : TS-1052-HC(ALL)-2025-GST
High Court
HC: Group Insurance Policy premiums excluded from Notification No. 16/2025; Exemption only for ‘Individual Policy’
Jan 09, 2026- In Favour of Respondent
- Citation Number : TS-04-HC(KER)-2026-GST
High Court
HC: Amended “relevant date” u/s 54 prospective; Cannot be applied retrospectively to curtail refund right
Jan 09, 2026- In Favour of Petitioner
- Citation Number : TS-03-HC(J&K)-2026-GST
High Court
HC: Assessment against deceased GST registrant invalid; Fresh assessment to involve legal representative u/s 93
Jan 09, 2026- In Favour of Petitioner
- Citation Number : TS-1051-HC(AP)-2025-GST
High Court
HC: Quashes GST proceedings initiated against deceased proprietor
Jan 08, 2026- In Favour of Petitioner
- Citation Number : TS-1050-HC(ALL)-2025-GST
High Court
HC: Affirms jurisdiction to issue multiple SCNs for same period on distinct issues
Jan 08, 2026- In Favour of Respondent
- Citation Number : TS-1049-HC(MAD)-2025-GST